Part 1 General Provisions 32B-17-101 – 32B-17-102
Part 2 Liquor Transport License Process 32B-17-201 – 32B-17-206
Part 3 Operational Requirements for Liquor Transport License 32B-17-301 – 32B-17-302

Terms Used In Utah Code > Title 32B > Chapter 17 - Liquor Transport License Act

  • Acquisition cost: includes :
    (i) the purchase price of a new or used item;
    (ii) the cost of freight, shipping, loading at origin, unloading at destination, crating, skidding, or any other applicable cost of shipping;
    (iii) the cost of installation, engineering, rigging, erection, or assembly, including foundations, pilings, utility connections, or similar costs; and
    (iv) sales and use taxes. See Utah Code 59-2-102
  • Actively devoted to agricultural use: means that the land in agricultural use produces in excess of 50% of the average agricultural production per acre:
    (a) as determined under Section 59-2-503; and
    (b) for:
    (i) the given type of land; and
    (ii) the given county or area. See Utah Code 59-2-502
  • Actively devoted to urban farming: means that:
    (a) land is devoted to active urban farming activities; and
    (b) the land produces greater than 50% of the average agricultural production per acre:
    (i) as determined under Section 59-2-1703; and
    (ii) for the given type of land and the given county or area. See Utah Code 59-2-1702
  • Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Air charter service: means an air carrier operation that requires the customer to hire an entire aircraft rather than book passage in whatever capacity is available on a scheduled trip. See Utah Code 59-2-102
  • Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-2-102
  • airline: means an air carrier that:
    (i) operates:
    (A) on an interstate route; and
    (B) on a scheduled basis; and
    (ii) offers to fly one or more passengers or cargo on the basis of available capacity on a regularly scheduled route. See Utah Code 59-2-102
  • Airport licensee: means a person who holds a valid:
    (a) retail license for premises located at an international airport; or
    (b) special use permit for premises located at an international airport. See Utah Code 32B-17-102
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
  • assessment book: means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories. See Utah Code 59-2-102
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Base parcel: means a parcel of property that was legally:
    (a) subdivided into two or more lots, parcels, or other divisions of land; or
    (b) 
    (i) combined with one or more other parcels of property; and
    (ii) subdivided into two or more lots, parcels, or other divisions of land. See Utah Code 59-2-102
  • Beer: means a product that:
    (i) contains:
    (A) at least . See Utah Code 32B-1-102
  • Brewer: means a person engaged in manufacturing:
    (a) beer;
    (b) heavy beer; or
    (c) a flavored malt beverage. See Utah Code 32B-1-102
  • Central receiving and distribution center: means a facility that:
    (a) operates at an international airport;
    (b) receives goods and supplies delivered to the international airport for an airport licensee;
    (c) screens the goods and supplies described in Subsection (2)(b) for security purposes; and
    (d) distributes the goods and supplies described in Subsection (2)(b) to the airport licensee for whom the goods and supplies were delivered. See Utah Code 32B-17-102
  • CERCLA: means 42 U. See Utah Code 19-6-302
  • Certified revenue levy: means a property tax levy that provides an amount of ad valorem property tax revenue equal to the sum of:
    (i) the amount of ad valorem property tax revenue to be generated statewide in the previous year from imposing a multicounty assessing and collecting levy, as specified in Section 59-2-1602; and
    (ii) the product of:
    (A) eligible new growth, as defined in Section 59-2-924; and
    (B) the multicounty assessing and collecting levy certified by the commission for the previous year. See Utah Code 59-2-102
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • claimant: includes a surviving spouse:
    (i) regardless of:
    (A) the age of the surviving spouse; or
    (B) the age of the deceased spouse at the time of death;
    (ii) if the surviving spouse meets the requirements of this part except for the age requirement;
    (iii) if the surviving spouse is part of the same household of the deceased spouse at the time of death of the deceased spouse; and
    (iv) if the surviving spouse is unmarried at the time the surviving spouse files the claim. See Utah Code 59-2-1202
  • Commission: means the Alcoholic Beverage Services Commission created in Section 32B-2-201. See Utah Code 32B-1-102
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conservation easement rollback tax: means the tax imposed under Section 59-2-506. See Utah Code 59-2-502
  • Consumer price index housing: means the Consumer Price Index - All Urban Consumers, Housing United States Cities Average, published by the Bureau of Labor Statistics of the United States Department of Labor. See Utah Code 59-2-1202
  • Container: means a receptacle that contains an alcoholic product, including:
    (a) a bottle;
    (b) a vessel; or
    (c) a similar item. See Utah Code 32B-1-102
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County additional property tax: means the property tax levy described in Subsection 59-2-1602(4). See Utah Code 59-2-1601
  • County executive: means :Utah Code 68-3-12.5
  • County legislative body: means :Utah Code 68-3-12.5
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
  • Department: means the Department of Alcoholic Beverage Services created in Section 32B-2-203. See Utah Code 32B-1-102
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Eligible judgment: means a final and unappealable judgment or order under Section 59-2-1330:
    (a) that became a final and unappealable judgment or order no more than 14 months before the day on which the notice described in Section 59-2-919. See Utah Code 59-2-102
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escaped property: means any property, whether personal, land, or any improvements to the property, that is subject to taxation and is:
    (i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed to the wrong taxpayer by the assessing authority;
    (ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to comply with the reporting requirements of this chapter; or
    (iii) undervalued because of errors made by the assessing authority based upon incomplete or erroneous information furnished by the taxpayer. See Utah Code 59-2-102
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executive Calendar: A list of executive business (i.e., treaties and nominations) available for consideration.
  • Executive director: means the executive director of the department appointed pursuant to Section 19-1-104. See Utah Code 19-1-103
  • Executor: A male person named in a will to carry out the decedent
  • Executor: includes "administrator" when the subject matter justifies the use. See Utah Code 68-3-12.5
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fair market value: means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. See Utah Code 59-2-102
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fund: means the Hazardous Substances Mitigation Fund created by Section 19-6-307. See Utah Code 19-6-302
  • Fund: means the Property Tax Valuation Fund created in Section 59-2-1602. See Utah Code 59-2-1601
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governing body: means :
    (a) for a county, city, or town, the legislative body of the county, city, or town;
    (b) for a local district under Title 17B, Limited Purpose Local Government Entities - Local Districts, the local district's board of trustees;
    (c) for a school district, the local board of education;
    (d) for a special service district under Title 17D, Chapter 1, Special Service District Act:
    (i) the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; or
    (ii) the administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; or
    (e) for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district's board of trustees. See Utah Code 59-2-102
  • Grantor: The person who establishes a trust and places property into it.
  • Gross rent: means rent actually paid in cash or its equivalent solely for the right of occupancy, at arm's-length, of a residence, exclusive of charges for any utilities, services, furniture, furnishings, or personal appliances furnished by the landlord as a part of the rental agreement. See Utah Code 59-2-1202
  • Hazardous materials: means hazardous waste as defined in the Utah Hazardous Waste Management Regulations, PCBs, dioxin, asbestos, or a substance regulated under 42 U. See Utah Code 19-6-302
  • Hazardous substances: means the definition of hazardous substances contained in CERCLA. See Utah Code 19-6-302
  • Highway: includes :Utah Code 68-3-12.5
  • Homeowner: means :
    (i) an individual whose name is listed on the deed of a residence; or
    (ii) if a residence is owned in a qualifying trust, an individual who is a grantor, trustor, or settlor or holds another similar role in the trust. See Utah Code 59-2-1202
  • Household: means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses. See Utah Code 59-2-1202
  • household income: means all income received by all members of a claimant's household in:
    (i) for a claimant who owns a residence, the calendar year preceding the calendar year in which property taxes are due; or
    (ii) for a claimant who rents a residence, the year for which a claim is filed. See Utah Code 59-2-1202
  • Identical legal ownership: means legal ownership held by:
    (a) identical legal parties; or
    (b) identical legal entities. See Utah Code 59-2-502
  • Improvement: includes :
    (i) an accessory to an item described in Subsection (18)(a) if the accessory is:
    (A) essential to the operation of the item described in Subsection (18)(a); and
    (B) installed solely to serve the operation of the item described in Subsection (18)(a); and
    (ii) an item described in Subsection (18)(a) that is temporarily detached from the land for repairs and remains located on the land. See Utah Code 59-2-102
  • Income: means the sum of:
    (i) federal adjusted gross income as defined in Section 62, Internal Revenue Code; and
    (ii) nontaxable income. See Utah Code 59-2-1202
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • International airport: means an airport:
    (a) with a United States Customs and Border Protection office on the premises of the airport; and
    (b) at which international flights may enter and depart. See Utah Code 32B-1-102
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Land: includes :Utah Code 68-3-12.5
  • Land in agricultural use: means :
    (a) land devoted to the raising of useful plants and animals with a reasonable expectation of profit, including:
    (i) forages and sod crops;
    (ii) grains and feed crops;
    (iii) livestock as defined in Section 59-2-102;
    (iv) trees and fruits; or
    (v) vegetables, nursery, floral, and ornamental stock; or
    (b) land devoted to and meeting the requirements and qualifications for payments or other compensation under a crop-land retirement program with an agency of the state or federal government. See Utah Code 59-2-502
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • License: means :
    (a) a retail license;
    (b) a sublicense;
    (c) a license issued in accordance with Chapter 7, Part 4, Off-Premise Beer Retailer State License;
    (d) a license issued in accordance with Chapter 11, Manufacturing and Related Licenses Act;
    (e) a license issued in accordance with Chapter 12, Liquor Warehousing License Act;
    (f) a license issued in accordance with Chapter 13, Beer Wholesaling License Act; or
    (g) a license issued in accordance with Chapter 17, Liquor Transport License Act. See Utah Code 32B-1-102
  • Licensee: means a person who holds a license. See Utah Code 32B-1-102
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Liquor: includes :
    (A) heavy beer;
    (B) wine; and
    (C) a flavored malt beverage. See Utah Code 32B-1-102
  • Liquor transport license: means a license issued in accordance with Chapter 17, Liquor Transport License Act. See Utah Code 32B-1-102
  • Livestock: means :
    (a) a domestic animal;
    (b) a fish;
    (c) a fur-bearing animal;
    (d) a honeybee; or
    (e) poultry. See Utah Code 59-2-102
  • Mine: means a natural deposit of either metalliferous or nonmetalliferous valuable mineral. See Utah Code 59-2-102
  • Mining: means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine. See Utah Code 59-2-102
  • Minor: means an individual under 21 years old. See Utah Code 32B-1-102
  • Mobile flight equipment: means tangible personal property that is owned or operated by an air charter service, air contract service, or airline and:
    (i) is capable of flight or is attached to an aircraft that is capable of flight; or
    (ii) is contained in an aircraft that is capable of flight if the tangible personal property is intended to be used:
    (A) during multiple flights;
    (B) during a takeoff, flight, or landing; and
    (C) as a service provided by an air charter service, air contract service, or airline. See Utah Code 59-2-102
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Multicounty Appraisal Trust: means the Multicounty Appraisal Trust created by an agreement:
    (a) entered into by all of the counties in the state; and
    (b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act. See Utah Code 59-2-1601
  • Multicounty assessing and collecting levy: means a property tax levied in accordance with Subsection 59-2-1602(2). See Utah Code 59-2-1601
  • Other eligible acreage: means land that is:
    (a) five or more contiguous acres;
    (b) eligible for assessment under this part; and
    (c) 
    (i) located in the same county as land described in Subsection 59-2-503(1)(a); or
    (ii) contiguous across county lines with land described in Subsection 59-2-503(1)(a) as provided in Section 59-2-512. See Utah Code 59-2-502
  • owned: includes a vendee in possession under a land contract or one or more joint tenants or tenants in common. See Utah Code 59-2-1202
  • Package agency: means a retail liquor location operated:
    (a) under an agreement with the department; and
    (b) by a person:
    (i) other than the state; and
    (ii) who is authorized by the commission in accordance with Chapter 2, Part 6, Package Agency, to sell packaged liquor for consumption off the premises of the package agency. See Utah Code 32B-1-102
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means :Utah Code 68-3-12.5
  • Person: means an individual, trust, firm, estate, company, corporation, partnership, association, state, state or federal agency or entity, municipality, commission, or political subdivision of a state. See Utah Code 19-1-103
  • Personal property: All property that is not real property.
  • Personal property: includes :
    (a) every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement;
    (b) any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement;
    (c) bridges and ferries;
    (d) livestock; and
    (e) outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Platted: means land in which:
    (a) parcels of ground are laid out and mapped by their boundaries, course, and extent; and
    (b) the plat has been approved as provided in Section 10-9a-604 or 17-27a-604. See Utah Code 59-2-502
  • Premises: means a building, enclosure, or room used in connection with the storage, sale, furnishing, consumption, manufacture, or distribution, of an alcoholic product, unless otherwise defined in this title or rules made by the commission. See Utah Code 32B-1-102
  • Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
  • Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • property taxes accrued: includes taxes imposed on both the land upon which the home is situated and on the structure of the home itself, whether classified as real property or personal property taxes. See Utah Code 59-2-1202
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public utility: means :
    (a) for purposes of this chapter, the operating property of a railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline company, electrical corporation, telephone corporation, sewerage corporation, or heat corporation where the company performs the service for, or delivers the commodity to, the public generally or companies serving the public generally, or in the case of a gas corporation or an electrical corporation, where the gas or electricity is sold or furnished to any member or consumers within the state for domestic, commercial, or industrial use; and
    (b) the operating property of any entity or person defined under Section 54-2-1 except water corporations. See Utah Code 59-2-102
  • qualifying exempt primary residential rental personal property: means household furnishings, furniture, and equipment that:
    (i) are used exclusively within a dwelling unit that is the primary residence of a tenant;
    (ii) are owned by the owner of the dwelling unit that is the primary residence of a tenant; and
    (iii) after applying the residential exemption described in Section 59-2-103, are exempt from taxation under this chapter in accordance with Subsection 59-2-1115(2). See Utah Code 59-2-102
  • Qualifying trust: means a trust holding title to real or tangible personal property for which an individual:
    (a) makes a claim under this part;
    (b) proves to the satisfaction of the county that title to the portion of the trust will revest in the individual upon the exercise of a power:
    (i) by:
    (A) the individual as grantor, trustor, settlor, or in another similar role of the trust;
    (B) a nonadverse party; or
    (C) both the individual and a nonadverse party; and
    (ii) regardless of whether the power is a power:
    (A) to revoke;
    (B) to terminate;
    (C) to alter;
    (D) to amend; or
    (E) to appoint; and
    (c) is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the individual makes the claim. See Utah Code 59-2-1202
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: includes :
    (a) the possession of, claim to, ownership of, or right to the possession of land;
    (b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and
    (c) improvements. See Utah Code 59-2-102
  • Release: includes abandoning or discarding barrels, containers, and other closed receptacles containing any hazardous material or substance, unless the discard or abandonment is authorized under state or federal law, rule, or regulation. See Utah Code 19-6-302
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remedial action: means action taken consistent with the substantive requirements of CERCLA according to the procedures established by this part to prevent, eliminate, minimize, mitigate, or clean up the release of a hazardous substance from a facility on the hazardous substances priority list. See Utah Code 19-6-302
  • Remedial investigation: means a remedial investigation and feasibility study as defined in the National Contingency Plan established by CERCLA. See Utah Code 19-6-302
  • Rental assistance payment: means any payment that:
    (i) is made by a:
    (A) governmental entity;
    (B) charitable organization; or
    (C) religious organization; and
    (ii) is specifically designated for the payment of rent of a claimant:
    (A) for the calendar year for which the claimant seeks a renter's credit under this part; and
    (B) regardless of whether the payment is made to the claimant or the landlord. See Utah Code 59-2-1202
  • Residence: includes a dwelling that is:
    (A) a part of a multidwelling or multipurpose building and a part of the land upon which the multidwelling or multipurpose building is built; and
    (B) a mobile home or houseboat. See Utah Code 59-2-1202
  • Residential property: includes :
    (i) except as provided in Subsection (34)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are:
    (A) used exclusively within a dwelling unit that is the primary residence of a tenant; and
    (B) owned by the owner of the dwelling unit that is the primary residence of a tenant; and
    (ii) if the county assessor determines that the property will be used for residential purposes as a primary residence:
    (A) property under construction; or
    (B) unoccupied property. See Utah Code 59-2-102
  • Road: includes :Utah Code 68-3-12.5
  • Rollback tax: means the tax imposed under Section 59-2-506. See Utah Code 59-2-502
  • Rollback tax: means the tax imposed under Section 59-2-1705. See Utah Code 59-2-1702
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Split estate mineral rights owner: means a person that:
    (a) has a legal right to extract a mineral from property;
    (b) does not hold more than a 25% interest in:
    (i) the land surface rights of the property where the wellhead is located; or
    (ii) an entity with an ownership interest in the land surface rights of the property where the wellhead is located;
    (c) is not an entity in which the owner of the land surface rights of the property where the wellhead is located holds more than a 25% interest; and
    (d) does not have a relationship with an owner of the land surface rights of the property where the wellhead is located. See Utah Code 59-2-102
  • Staff: includes :
    (i) an officer;
    (ii) a director;
    (iii) an employee;
    (iv) personnel management;
    (v) an agent of the licensee, including a managing agent;
    (vi) an operator; or
    (vii) a representative. See Utah Code 32B-1-102
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • State store: means a facility for the sale of packaged liquor:
    (i) located on premises owned or leased by the state; and
    (ii) operated by a state employee. See Utah Code 32B-1-102
  • Statewide property tax system: means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created in accordance with Section 59-2-1606. See Utah Code 59-2-1601
  • Statute: A law passed by a legislature.
  • Storage area: means an area on licensed premises where the licensee stores an alcoholic product. See Utah Code 32B-1-102
  • Store: means to place or maintain in a location an alcoholic product. See Utah Code 32B-1-102
  • Subdivided lot: means a lot, parcel, or other division of land, that is a division of a base parcel. See Utah Code 59-2-102
  • Subpoena: A command to a witness to appear and give testimony.
  • Swear: includes "affirm. See Utah Code 68-3-12.5
  • Tax area: means a geographic area created by the overlapping boundaries of one or more taxing entities. See Utah Code 59-2-102
  • Tax notice charge: means an amount that:Utah Code 59-2-1301.5
  • Tax notice charge entity: means the entity that certifies to the county treasurer an outstanding amount that:Utah Code 59-2-1301.5
  • Taxable value: means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. See Utah Code 59-2-102
  • Taxing entity: means any county, city, town, school district, special taxing district, local district under Title 17B, Limited Purpose Local Government Entities - Local Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102
  • Telecommunications service provider: means the same as that term is defined in Section 59-12-102. See Utah Code 59-2-102 v2
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Transportable factory-built housing unit: means a:
    (a) mobile home; or
    (b) manufactured home. See Utah Code 59-2-1502
  • Transportable factory-built housing unit park: means any tract of land on which two or more unit spaces are:
    (a) leased;
    (b) rented; or
    (c) offered for:
    (i) lease; or
    (ii) rent. See Utah Code 59-2-1502
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
  • unit: refers to the parcel of property covered by a single tax statement of which the residence is a part. See Utah Code 59-2-1202
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • Urban farming: means :
    (a) cultivating food or other marketable crop or engaging in livestock production, including grazing; and
    (b) performing the activity described in Subsection (3)(a) with a reasonable expectation of profit and from irrigated land located in a county that has adopted an ordinance governing urban farming in accordance with Section 59-2-1714. See Utah Code 59-2-1702
  • Venue: The geographical location in which a case is tried.
  • Withdrawn from this part: means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:
    (a) an owner voluntarily requests that the land be withdrawn from this part;
    (b) the land is no longer actively devoted to agricultural use;
    (c) 
    (i) the land has a change in ownership; and
    (ii) 
    (A) the new owner fails to apply for assessment under this part as required by Section 59-2-509; or
    (B) 
    (I) an owner applies for assessment under this part as required by Section 59-2-509; and
    (II) the land does not meet the requirements of this part to be assessed under this part;
    (d) 
    (i) the legal description of the land changes; and
    (ii) 
    (A) an owner fails to apply for assessment under this part as required by Section 59-2-509; or
    (B) 
    (I) an owner applies for assessment under this part as required by Section 59-2-509; and
    (II) the land does not meet the requirements of this part to be assessed under this part;
    (e) if required by the county assessor, the owner of the land:
    (i) fails to file a new application as provided in Subsection 59-2-508(5); or
    (ii) fails to file a signed statement as provided in Subsection 59-2-508(5); or
    (f) except as provided in Section 59-2-503, the land fails to meet a requirement of Section 59-2-503. See Utah Code 59-2-502
  • Withdrawn from this part: means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:
    (a) an owner voluntarily requests that the land be withdrawn from this part;
    (b) the land is no longer actively devoted to urban farming;
    (c) 
    (i) the land has a change in ownership; and
    (ii) 
    (A) the new owner fails to apply for assessment under this part as required by Section 59-2-1707; or
    (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
    (d) 
    (i) the legal description of the land changes; and
    (ii) 
    (A) an owner fails to apply for assessment under this part, as required by Section 59-2-1707; or
    (B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
    (e) the owner of the land fails to file an application as provided in Section 59-2-1707; or
    (f) except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703. See Utah Code 59-2-1702
  • Writing: includes :Utah Code 68-3-12.5
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