Utah Code > Title 59 > Chapter 2 > Part 4 – Assessment of Transitory Personal Property and Interstate Carriers


§ 59-2-401	Assessment of transitory personal property
§ 59-2-402	Proportional assessment of transitory personal property brought from outside state — Exemptions — Reporting requirements — Penalty for failure to file report — Claims for rebates and adjustments
§ 59-2-403	Assessment of interstate state-assessed commercial vehicles — Apportionment
§ 59-2-405	Uniform fee on tangible personal property required to be registered with the state — Distribution of revenues — Appeals
§ 59-2-405.1	Uniform fee on certain vehicles weighing 12,000 pounds or less — Distribution of revenues — Appeals
§ 59-2-405.2	Definitions — Uniform statewide fee on certain tangible personal property — Distribution of revenues — Rulemaking authority — Determining the length of a vessel
§ 59-2-405.2 v2	Definitions — Uniform statewide fee on certain tangible personal property — Distribution of revenues — Rulemaking authority — Determining the length of a vessel
§ 59-2-405.3	Uniform statewide fee on motor homes — Distribution of revenues
§ 59-2-406	Collection of uniform fees and other motor vehicle fees
§ 59-2-407	Administration of uniform fees

Terms Used In Utah Code > Title 59 > Chapter 2 > Part 4 - Assessment of Transitory Personal Property and Interstate Carriers

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.
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
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Contract: A legal written agreement that becomes binding when signed.
County executive: means :Utah Code 68-3-12.5
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.
Highway: includes :Utah Code 68-3-12.5
Land: includes :Utah Code 68-3-12.5
Oath: includes "affirmation. See Utah Code 68-3-12.5
Oath: A promise to tell the truth.
Person: means :Utah Code 68-3-12.5
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

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

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

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-assessed commercial vehicle: means :

(i)	any commercial vehicle, trailer, or semitrailer that operates interstate or intrastate to transport passengers, freight, merchandise, or other property for hire; or

(ii)

any commercial vehicle, trailer, or semitrailer that operates interstate and transports the vehicle owner's goods or property in furtherance of the owner's commercial enterprise. See Utah Code 59-2-102

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, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102

United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5

Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5