Part

General Provisions

Title 59 — Revenue and Taxation §§ 59-2-102–59-2-110

Utah Code § 59-2-102— Definitions
Utah Code § 59-2-103— Rate of assessment of property -- Residential property
Utah Code § 59-2-103.5— Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption
Utah Code § 59-2-104— Situs of property for tax purposes
Utah Code § 59-2-105— Situs of public utilities, bridges, ferries, and canals
Utah Code § 59-2-107— Classes of personal property -- Rulemaking authority
Utah Code § 59-2-109— Burden of proof
Utah Code § 59-2-109.1— Burden of proof for an appeal involving property eligible for deferral for 2023
Utah Code § 59-2-110— Designation of person to receive notice