Utah Administrative Code
Topic - Tax Commission
Title R884 - Property Tax
Rule R884-24P - Property Tax
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
Universal Citation: UT Admin Code R 884-24P-56
Current through Bulletin 2024-18, September 15, 2024
A. For purposes of Section 59-2-801, the previous year's statewide rate shall be calculated as follows:
1. Each county's overall tax rate is
multiplied by the county's percent of total lane miles of principal
routes.
2. The values obtained in
A.1. for each county are summed to arrive at the statewide rate.
B. The assessment of vehicles apportioned under Section 41-1a-301 shall be apportioned at the same percentage ratio that has been filed with the Motor Vehicle Division of the State Tax Commission for determining the proration of registration fees.
C. For purposes of Section 59-2-801(2), principal route means lane miles of interstate highways and clover leafs, U.S. highways, and state highways extending through each county as determined by the Commission from current state Geographic Information System databases.
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