Utah Code § 59-2-204: Record of assessment of public utility and air travel companies -- Review by county assessor.

(1) Each year, the commission shall prepare a record of assessment of the following companies:

(a) public utility companies;

(b) airlines;

(c) air charter services; and

(d) air contract services.

(2) The record of assessment under Subsection (1) shall include:

(a) the name of each person engaged in business within the state in a company described in Subsection (1);

(b) for each company described in Subsection (1), the total value of all of the company's tangible properties subject to assessment by the commission; and

(c) any other information as determined by the commission.

(3) At the request of a county assessor, the commission shall provide to the county assessor:

(a) the record of assessment described in Subsection (1); and

(b) the information upon which the assessments and apportionments contained in the record of assessment are made.