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Section 203 - Record of assessment of railroads and other companies -- Review by county assessor.

UT Code § 59-2-203 (2019) (N/A)
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(1) Each year the commission shall prepare a record of assessment of railroads and rail car companies. The record shall include: (a) the name of the person to whom the property was assessed; (b) the number of miles in the state; (c) the number of miles in each county; (d) the total assessment of that property; and (e) the amount of the apportionment of the total assessment to each county.

(a) the name of the person to whom the property was assessed;

(b) the number of miles in the state;

(c) the number of miles in each county;

(d) the total assessment of that property; and

(e) the amount of the apportionment of the total assessment to each county.

(2) At least quarterly, the commission shall prepare a record of assessment of state-assessed commercial vehicles.

(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.

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Section 202 - Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.
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