Section 1335 – Abbreviations permitted in proceedings.

• (1)
  • (a) In all proceedings relating to assessment, levy, or collection of taxes or relating to the listing or collection of tax notice charges, the subjection of any property to a charge for taxes of any nature or for tax notice charges, or the advertisement and sale of any property for taxes or tax notice charges, the following initial letters, abbreviations, symbols, and figures may be used.
  • (b) The meaning of the initial letters, abbreviations, symbols, and figures is shown by the word or words placed opposite the initial letters, abbreviations, symbols, and figures:
    a., ac. ……………………………………………………………………………………………………………….. acre, acres
    add. … ………………………………………………………………………………………………………………….. addition
    ave. ………………………………………………………………………………………………………………………. avenue
    beg. ………………………………………………………………………………………………………………….. beginning
    blk. …………………………………………………………………………………………………………………………. block
    bet. ……………………………………………………………………………………………………………………… between
    bdy., bdrs. …………………………………………………………………………………………. boundary, boundaries
    ch., chs. ………………………………………………………………………………………………………… chain, chains
    com. ……………………………………………………………………………………………………………… commencing
    cont. …………………………………………………………………………………………………………………. containing
    deg. or degree symbol …………………………………………………………………………………. degree, degrees
    dist. …………………………………………………………………………………………………………………….. distance
    E. …………………………………………………………………………………………………………………………….. east
    E’ly ………………………………………………………………………………………………………………………. easterly
    ft. ……………………………………………………………………………………………………………………… foot, feet
    frac. ………………………………………………………………………………………………………………….. fractional
    in., ins. …………………………………………………………………………………………………………… inch, inches
    lk., lks. ……………………………………………………………………………………………………………… link, links
    lt., lts. …………………………………………………………………………………………………………………… lot, lots
    m., min., or ‘ ……………………………………………………………………………………………… minute, minutes
    m. or l. ………………………………………………………………………………………………………….. more or less
    N. ………………………………………………………………………………………………………………………….. north
    NE. ……………………………………………………………………………………………………………………. northeast
    NE’ly. …………………………………………………………………………………………………………… northeasterly
    N’ly. …………………………………………………………………………………………………………………… northerly
    NW. ………………………………………………………………………………………………………………….. northwest
    NW’ly. ………………………………………………………………………………………………………… northwesterly
    pt. …………………………………………………………………………………………………………………………… point
    1/4 sec. ………………………………………………………………………………………………………. quarter section
    r., rs. …………………………………………………………………………………………………………….. range, ranges
    rd., rds. ……………………………………………………………………………………………………………….. rod, rods
    R. of W. ……………………………………………………………………………………………………….. right-of-way
    s. or ” ……………………………………………………………………………………………………….. second, seconds
    S. …………………………………………………………………………………………………………………………. south
    SE. …………………………………………………………………………………………………………………….. southeast
    SE’ly. …………………………………………………………………………………………………………… southeasterly
    S’ly. …………………………………………………………………………………………………………………… southerly
    st. ………………………………………………………………………………………………………………………….. street
    sub. ………………………………………………………………………………………………………………… subdivision
    S.L.M. …………………………………………………………………………………………………. Salt Lake Meridian
    SW. ………………………………………………………………………………………………………………….. southwest
    t., tp., tps. …………………………………………………………………………………………… township, townships
    th. …………………………………………………………………………………………………………………………. thence
    U.S. sur. ……………………………………………………………………………………………… United State Survey
    U.S.M. …………………………………………………………………………………………. Uintah Special Meridian
    W. …………………………………………………………………………………………………………………………… west
    W’ly. ……………………………………………………………………………………………………………………. westerly

• (2) Where the name of any railroad or railroad company is commonly referred to by the initial letters of the word constituting the name of the railroad, the initial letters may be used as an abbreviation for the full name of the railroad or railroad company in all cases where the name is used in the description of property.

• (3)
  • (a) Commonly accepted initial letters, abbreviations, symbols, and figures having local significance may be used.
  • (b) Any initial letters, abbreviations, symbols, and figures shall first be approved by the commission.
  • (c) A written or printed explanation of initial letters, abbreviations, symbols, and figures shall appear in each assessment roll in which they are used and shall be published with each separate advertisement and sale for taxes or tax notice charges in which they are used.

Amended by Chapter 197, 2018 General Session