Utah Code Title 72. Transportation Code § 72-10-110.5. Uniform fee on aircraft--Collection of fee by department--Distribution of fees

(a) exempt from the tax imposed by Section 59-2-103; and

(b) in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee of $25, assessed in accordance with Section 59-2-407.

(2)(a) The department shall collect the uniform fee and distribute the uniform fee to the county in which the aircraft is based.

(b) A based aircraft is an aircraft that is hangared, tied down, parked, or domiciled in the state for a plurality of the year.

(3)(a) The uniform fees received by a county under Subsection (2) shall be distributed to each taxing entity within the county in the same proportion in which revenues collected from the ad valorem property tax are distributed.

(b) Each taxing entity described in Subsection (3)(a) that receives revenues from the uniform fee imposed by this section shall distribute the revenues in the same proportion in which revenues collected from the ad valorem property tax are distributed.