Skip to main content
Find a Lawyer

Utah Code Title 59. Revenue and Taxation § 59-2-104. Situs of property for tax purposes

Current as of May 05, 2022 | Updated by FindLaw Staff

(1) The situs of all taxable property is the tax area where it is located.

(2) Personal property, unless assessed by the commission, shall be assessed in the tax area where the owner is domiciled in this state on January 1, unless the owner demonstrates to the satisfaction of the county assessor that the personal property is usually kept in a tax area other than that of the domicile of the owner, in which case that property shall be assessed in the other tax area.

(3) Land shall be assessed in parcels or subdivisions not exceeding 640 acres each, and tracts of land containing more than 640 acres, which have been sectioned by the United States government, shall be assessed by sections or fractions of sections.

(4) The following property shall be listed and assessed in the county where the property is located:

(a) public utilities, when operated wholly in one county;

(b) bridges and ferries which are not public utilities, when operated wholly in one county;

(c) electric light lines and similar improvements; and

(d) canals, ditches, and flumes when separately taxable.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-104. Situs of property for tax purposes - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-104/

Read this complete Utah Code Title 59. Revenue and Taxation § 59-2-104. Situs of property for tax purposes on Westlaw. Westlaw subscription required.

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Utah Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard