42-13451. Definitions In this article, unless the context otherwise requires: 1. " Accommodation" means any apartment, condominium or cooperative unit, cabin, lodge, hotel or motel room or other private or commercial structure containing toilet facilities that is designed and available for use and occupancy as a residence by one or more individuals and that is […]
42-13452. Computing valuation A. Except as provided by subsection B, the county assessor shall determine the valuation of timeshare property based on the original gross sales price of the timeshare interests of the timeshare property to a buyer. If there are insufficient original sales, the county assessor may use the sales of comparable timeshare interests. […]
42-13453. Timeshare use form A. On or before September 30 of each year, each managing entity shall file with the county assessor a timeshare use form, prescribed by the department, for each timeshare property. The form shall contain: 1. The name and mailing address of the managing entity. 2. The total number of accommodations included […]
42-13454. Managing entity as agent of owner A. Except as provided in subsection B, for the purpose of ad valorem taxation the managing entity identified on the timeshare use form is considered to be the taxpayer as agent of the person who owns the timeshare property. B. For the purpose of an appeal pursuant to […]
