Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Utah
/
Title 59 - Revenue and Taxa...
/
Chapter 2 - Property Tax Act
/
Part 1 - General Provisions
Part 1 - General Provisions
Section 101 - Short title.
Section 102 - Definitions.
Section 103 - Rate of assessment of property -- Residential property.
Section 103.5 - Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption -- Declaration for calendar year 2019.
Section 104 - Situs of property for tax purposes.
Section 105 - Situs of public utilities, bridges, ferries, and canals.
Section 107 - Classes of personal property -- Rulemaking authority.
Section 108 - Election for assessment and taxation of noncapitalized personal property according to a schedule.
Section 109 - Burden of proof.