{"data":{"id":"us-ut/utah-code-59-2-105","jurisdiction":"us-ut","citation":"Utah Code § 59-2-105","heading":"Situs of public utilities, bridges, ferries, and canals.","body":"Public utilities, and bridges and ferries not public utilities, when operated wholly in one county, and electric light lines and similar improvements, canals, ditches, and flumes when separately taxable, shall be listed and assessed in the county in which the property is located.","path":["Title 59 Revenue and Taxation","Chapter 59-2 Property Tax Act","Part 59-2-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2/59-2-S105.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"05da58a4d2df825848adb3539f98834fa0ffa6c4cfc9bb46077f7fbd4163604a","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-104","next":"us-ut/utah-code-59-2-107"},"notice":"GroundRules: Original legal text. Not legal advice."}