Current through the 2024 Fourth Special Session
Section 59-2-204 - [Effective 1/1/2025] 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;(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 ,§ 3, eff. 1/1/2025, effective for a taxable year beginning on or after January 1, 2025.Amended by Chapter 71, 1999 General Session.This section is set out more than once due to postponed, multiple, or conflicting amendments.