{"data":{"id":"us-ut/utah-code-59-2-203","jurisdiction":"us-ut","citation":"Utah Code § 59-2-203","heading":"Record of assessment of railroads and other companies -- Review by county assessor.","body":"(1) Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include:\n(a) the name of the person to whom the property was assessed;\n(b) the number of miles in the state;\n(c) the number of miles in each county;\n(d) the total assessment of that property; and\n(e) the amount of the apportionment of the total assessment to each county.\n(2) At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles.\n(3) The record of the assessment and the information upon which the assessments and apportionments are made are available for review upon request by a county assessor.","path":["Title 59 Revenue and Taxation","Chapter 59-2 Property Tax Act","Part 59-2-2 Assessment of Property"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2/59-2-S203.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"876c60b331c1906b7459541b77adbf954d6497e5ad41e58638e3c12480494296","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-202","next":"us-ut/utah-code-59-2-204"},"notice":"GroundRules: Original legal text. Not legal advice."}