59-2-204. Record of assessment of public utility and air travel companies -- Review by county assessor.
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Effective 1/1/2025
59-2-204. Record of assessment of public utility and air travel companies -- Review by county assessor.
(1)Each year, the commission shall prepare a record of assessment of the following companies:
(a)public utility companies;
(b)airlines;
(c)air charter services; and
(d)air contract services.
(2)The record of assessment under Subsection
(1)shall include:
(a)the name of each person engaged in business within the state in a company described in Subsection (1);
(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
(c)any other information as determined by the commission.
(3)At the request of a county assessor, the commission shall provide to the county assessor:
(a)the record of assessment described in Subsection (1); and
(b)the information upon which the assessments and apportionments contained in the record of assessment are made.
Amended by Chapter 269 , 2024 General Session