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  2. U.S. State Codes
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  4. Utah
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  6. Title 59 - Revenue and Taxa...
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  8. Chapter 2 - Property Tax Act
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  10. Part 1 - General Provisions


Part 1 - General Provisions


  • Section 101 - Short title.
  • Section 102 - Definitions.
  • Section 103 - Rate of assessment of property -- Residential property.
  • Section 103.5 - Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption -- Declaration for calendar year 2019.
  • Section 104 - Situs of property for tax purposes.
  • Section 105 - Situs of public utilities, bridges, ferries, and canals.
  • Section 107 - Classes of personal property -- Rulemaking authority.
  • Section 108 - Election for assessment and taxation of noncapitalized personal property according to a schedule.
  • Section 109 - Burden of proof.
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