{"data":{"id":"us-ut/utah-code-59-2-204","jurisdiction":"us-ut","citation":"Utah Code § 59-2-204","heading":"Record of assessment of public utility and air travel companies -- Review by county assessor.","body":"(1) Each year, the commission shall prepare a record of assessment of the following companies:\n(a) public utility companies;\n(b) airlines;\n(c) air charter services; and\n(d) air contract services.\n(2) The record of assessment under Subsection (1) shall include:\n(a) the name of each person engaged in business within the state in a company described in Subsection (1);\n(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\n(c) any other information as determined by the commission.\n(3) At the request of a county assessor, the commission shall provide to the county assessor:\n(a) the record of assessment described in Subsection (1); and\n(b) the information upon which the assessments and apportionments contained in the record of assessment are made.","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-S204.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"490f44982264ec1d7bf419947bad3882af126e46d8afa12867b6e8d4353a0643","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-203","next":"us-ut/utah-code-59-2-205"},"notice":"GroundRules: Original legal text. Not legal advice."}