Section 103 – Value of tax equivalent property included as part of value of taxable property.

59-3-103. Value of tax equivalent property included as part of value of taxable property. In determining the value of taxable property within any tax area for purposes of computing the limitation on indebtedness under Article XIV, Sec. 4, Utah Constitution, the value of all tax equivalent property shall be included as a part of the […]

Section 104 – Tax equivalent property list — Assessment of tax equivalent property.

59-3-104. Tax equivalent property list — Assessment of tax equivalent property. The county assessor shall keep a separate list of the tax equivalent property in each tax area in the county, showing the value of all tax equivalent property in each area. The value of tax equivalent property established on the tax equivalent property list […]