Utah Code

Utah Code § 59-2-104 (2026)

Situs of property for tax purposes

✓ current as of May 2026

Find cases: SyfertCases citing this section UT-LEGle.utah.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

The situs of all taxable property is the tax area where it is located.

Personal property, unless assessed by the commission, shall be assessed in the tax area where the owner is domiciled in this state on January 1, unless the owner demonstrates to the satisfaction of the county assessor that the personal property is usually kept in a tax area other than that of the domicile of the owner, in which case that property shall be assessed in the other tax area.

Land shall be assessed in parcels or subdivisions not exceeding 640 acres each, and tracts of land containing more than 640 acres, which have been sectioned by the United States government, shall be assessed by sections or fractions of sections.

The following property shall be listed and assessed in the county where the property is located:

public utilities, when operated wholly in one county;

bridges and ferries which are not public utilities, when operated wholly in one county;

electric light lines and similar improvements; and

canals, ditches, and flumes when separately taxable.

Notes of Decisions

Cited in 2 cases, 1996–1996 · leading case: Beaver Cnty. v. Utah State Tax Comm'n, 919 P.2d 547 (Utah 1996).

Sort: Relevance Newest Treatment

Beaver Cnty. v. Utah State Tax Comm'n, 919 P.2d 547 (Utah 1996). · cites it 4× “XIII, § 11; Utah Code Ann. § 59-2-104 . The Division generally employs three recognized approaches or indicators of value cost, income, and market if the indicators are applicable to the property under consideration and if reliable information exists to apply the indicators.”

Beaver Cnty. v. Utah State Tax Comm'n, 916 P.2d 344 (Utah 1996). · cites it 2× “XIII, § 11; Utah Code Ann. § 59-2-104 . In doing so, the Division generally employs three recognized approaches or indicators of value — cost, income, and market — if the indicators are applicable to the property under consideration and if reliable information exists to apply…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.