{"data":{"id":"us-ut/utah-code-59-2-107","jurisdiction":"us-ut","citation":"Utah Code § 59-2-107","heading":"Classes of personal property -- Rulemaking authority.","body":"The commission shall make rules:\n(1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;\n(2) defining classes of items considered to be personal property for purposes of this chapter;\n(3) defining items that fall into the classes established under Subsection (2); and\n(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:\n(a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;\n(b) a published decision of the commission; or\n(c) an official schedule published by the commission.","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-S107.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"f43bb69cbc0a9a94f262121e9dc7bcc358e4cc3d597b91eb903e194e51c7fe2d","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-105","next":"us-ut/utah-code-59-2-109"},"notice":"GroundRules: Original legal text. Not legal advice."}