Utah Code § 59-2-107: Classes of personal property -- Rulemaking authority.

The commission shall make rules:

(1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(2) defining classes of items considered to be personal property for purposes of this chapter;

(3) defining items that fall into the classes established under Subsection (2); and

(4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by:

(a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

(b) a published decision of the commission; or

(c) an official schedule published by the commission.