Terms Used In Utah Code > Title 59 > Chapter 2 > Part 8 - Apportionment

• 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 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 City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5 Contract: A legal written agreement that becomes binding when signed. 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 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 Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102 Public utility: means : (i)  the operating property of a railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline company, electrical 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 (ii)  the operating property of any entity or person defined under Section 54-2-1 except water corporations. 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 Tax area: means a geographic area created by the overlapping boundaries of one or more taxing entities. 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 Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5