Utah Administrative Code
Topic - Tax Commission
Title R884 - Property Tax
Rule R884-24P - Property Tax
- Section R884-24P-5 - Abatement, Deferral, Exemption, or Relief under the Property Tax Act Pursuant to Utah Code Anns 59-2-1202, 59-2-1801, 59-2-1804, 59-2-1902, and 59-2-1904
- Section R884-24P-7 - Assessment of Mining Properties Pursuant to Utah Code Ann. Section 59-2-201
- Section R884-24P-10 - Taxation of Underground Rights in Land That Contains Deposits of Oil or Gas Pursuant to Utah Code Ann. Sections 59-2-201 and 59-2-210
- Section R884-24P-14 - Valuation of Real Property Encumbered by Preservation Easements Pursuant to Utah Code Ann. Section 59-2-303
- Section R884-24P-16 - Assessment of Interlocal Cooperation Act Project Entity Properties Pursuant to Utah Code Ann. Section 11-13-302
- Section R884-24P-19 - Appraiser Designation Program Pursuant to Utali Code Anns 59-2-701 and 59-2-702
- Section R884-24P-20 - Construction Work in Progress Pursuant to Utah Constitution Art. XIII, Section 2 and Utah Code Ann. Sections 59-2-201 and 59-2-301
- Section R884-24P-24 - Form for Notice of Property Valuation and Tax Changes Pursuant to Utah Code Anns 59-2-9185 through 59-2-924
- Section R884-24P-27 - Standards for Assessment Level and Uniformity of Performance Pursuant to Utah Code Ann. Sections 59-2-704 and 59-2-7045
- Section R884-24P-28 - Reporting Requirements For Leased or Rented Personal Property Pursuant to Utah Code Ann. Section 59-2-306
- Section R884-24P-29 - Taxable Household Furnishings Pursuant to Utah Code Ann. Section 59-2- 1113
- Section R884-24P-32 - Leasehold Improvements Pursuant to Utah Code Ann. Section 59-2-303
- Section R884-24P-33 - 2024 Personal Property Valuation Guides and Schedules Pursuant to Utah Code Ann. Section 59-2-107
- Section R884-24P-35 - Annual Statement for Certain Exempt Uses of Property Pursuant to Utah Code Ann. Section 59-2-1102
- Section R884-24P-36 - Contents of Real Property Tax Notice Pursuant to Utah Code Ann. Section 59-2- 1317
- Section R884-24P-37 - Separate Values of Land and Improvements Pursuant to Utah Code Anns 59-2-301 and 59-2-305
- Section R884-24P-38 - Nonoperating Railroad Properties Pursuant to Utah Code Ann. Section 59-2- 201
- Section R884-24P-40 - Exemption of Parsonages, Rectories, Monasteries, Homes and Residences Pursuant to Utah Code Annotated 59-2-1101(d) and Article XIII, Section 2 of the Utah Constitution
- Section R884-24P-42 - Farmland Assessment Audits and Personal Property Audits Pursuant to Utah Code Ann. Subsection 59-2-508, and Section 59-2-705
- Section R884-24P-44 - Farm Machinery and Equipment Exemption Pursuant to Utah Code Ann. Sections 59-2- 102 and 59-2-1101
- Section R884-24P-49 - Calculating the Utah Apportioned Value of a Rail Car Fleet Pursuant to Utah Code Ann. Section 59-2-201
- Section R884-24P-50 - Apportioning the Utah Proportion of Commercial Aircraft Valuations Pursuant to Utah Code Ann. Section 59-2-201
- Section R884-24P-52 - Criteria for Determining Primary Residence Pursuant to Utah Code Ann. Sections 59-2-102, 59-2-103, and 59-2-103.5
- Section R884-24P-53 - 2024 Guides for Valuation of Land Subject to the Farmland Assessment Act Pursuant to Utah Code Ann Section 59-2-515
- Section R884-24P-55 - Counties to Establish Ordinance for Tax Sale Procedures Pursuant to Utah Code Ann. Section 59-2-1351.1
- Section R884-24P-56 - Assessment, Collection, and Apportionment of Property Tax on Commercial Transportation Property Pursuant to Utah Code Ann. Sections 41-1a-301 and 59-2-801
- Section R884-24P-57 - Judgment Levies Pursuant to Utah Code Ann. Sections 59-2-918.5, 59-2-924, 59-2- 1328, and 59-2-1330
- Section R884-24P-58 - One-Time Decrease in Certified Rate Based on Estimated County Option Sales Tax Pursuant to Utah Code Ann. Section 59-2-924
- Section R884-24P-59 - One-Time Decrease in Certified Rate Based on Estimated Additional Resort Communities Sales Tax Pursuant to Utah Code Ann. Section 59-2-924
- Section R884-24P-60 - Age-Based Uniform Fee on Tangible Personal Property Required to be Registered with the State Pursuant to Utah Code Ann. Section 59-2-405.1
- Section R884-24P-61 - 1.5 Percent Uniform Fee on Tangible Personal Property Required to be Registered with the State Pursuant to Utah Code Ann. Section 59-2-405
- Section R884-24P-62 - Valuation of State Assessed Unitary Properties Pursuant to Utah Code Ann. Section 59-2-201
- Section R884-24P-63 - Performance Standards and Training Requirements Pursuant to Utah Code Ann. Section 59-2-406
- Section R884-24P-64 - Determination and Application of Taxable Value for Purposes of the Property Tax Exemptions for Veterans With a Disability and the Blind Pursuant to Utah Code Ann. Sections 59-2-1104 and 59-2- 1106
- Section R884-24P-65 - Assessment of Transitory Personal Property Pursuant to Utah Code Ann. Section 59- 2-402
- Section R884-24P-66 - County Board of Equalization Procedures and Appeals Pursuant to Utah Code Ann. Sections 59-2-1001 and 59-2-1004
- Section R884-24P-67 - Information Required for Valuation of Low-Income Housing Pursuant to Utah Code Ann. Sections 59-2-102 and 59-2-301.3
- Section R884-24P-68 - Property Tax Exemption for Taxable Tangible Personal Property With a Total Aggregate Fair Market Value That is At or Below the Statutorily Prescribed Amount Pursuant to Utah Code Ann. Section 59-2- 1115
- Section R884-24P-70 - Real Property Appraisal Requirements for County Assessors Pursuant to Utah Code Ann. Sections 59-2-303.1 and 59-2-919.1
- Section R884-24P-71 - Agreements with Commercial or Industrial Taxpayers for Equal Property Tax Payments Pursuant to Utah Code Ann. Section 59-2-1308.5
- Section R884-24P-72 - State Farmland Evaluation Advisory Committee Procedures Pursuant to Utah Code Ann. Section 59-2-514
- Section R884-24P-74 - Changes to Jurisdiction of Mining Claims Pursuant to Utah Code Ann. Section 59-2-201
Current through Bulletin 2024-06, March 15, 2024
Authorizing, and Implemented or
Interpreted Law
Art. XIII, Sec 2; 9-2-201; 11-13-302;
41-1a-202; 41-1a-301; 59-1-210; 59-2-102; 59-2-103; 59-2-103.5; 59-2-104;
59-2-201; 59-2-210; 59-2-211; 59-2-301; 59-2-301.3; 59-2-302; 59-2-303;
59-2-303.1; 59-2-305; 59-2-306; 59-2-401; 59-2-402; 59-2-404; 59-2-405;
59-2-405.1; 59-2-406; 59-2-508; 59-2-514; 59-2-515; 59-2-701; 59-2-702;
59-2-703; 59-2-704; 59-2-704.5; 59-2-705; 59-2-801; 59-2-918 through 59-2-924;
59-2-1002; 59-2-1004; 59-2-1005; 59-2-1006; 59-2-1101; 59-2-1102; 59-2-1104;
59-2-1106; 59-2-1107 through 59-2-1109; 59-2-1113; 59-2-1115; 59-2-1202;
59-2-1202(5); 59-2-1302; 59-2-1303; 59-2-1308.5; 59-2-1317; 59-2-1328;
59-2-1330; 59-2-1347; 59-2-1351; 59-2-1365;
59-2-1703
11/9/2021
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