Utah Administrative Code
Topic - Tax Commission
Title R884 - Property Tax
Rule R884-24P - Property Tax
Section R884-24P-74 - Changes to Jurisdiction of Mining Claims Pursuant to Utah Code Ann. Section 59-2-201
Universal Citation: UT Admin Code R 884-24P-74
Current through Bulletin 2024-18, September 15, 2024
(1) A mining claim shall be assessed by the county in which the mining claim is located if the commission determines that the mining claim is used for other than mining purposes.
(2) The owner of a mining claim may request that the mining claim be assessed by the county in which the mining claim is located by providing the following to the commission:
(a) a copy of the title to the mining
claim;
(b) certification that all
owners of the mining claim seek assessment by the county in which the mining
claim is located;
(c) a valid metes
and bounds legal description of the mining claim approved by the county
recorder where the mining claim is located; and
(d) evidence that the mining claim is used
for other than mining purposes.
(3) A county may request that a mining claim be assessed by the county in which the mining claim is located by providing the following to the commission:
(a) a valid metes
and bounds legal description of the mining claim approved by the county
recorder where the mining claim is located; and
(b) evidence that the mining claim is used
for other than mining purposes.
(4) Evidence that a mining claim is used for other than mining purposes is dependent on specific facts and circumstances and includes:
(a) evidence that the mining claim
will be actively and solely used for other than mining purposes for more than a
temporary period of time;
(b)
evidence that a restrictive covenant or conservation easement prohibiting
mining activities on the mining claim is recorded in the county where the
mining claim is located;
(c)
evidence that local zoning ordinances prohibit mining activities on the mining
claim; or
(d) in the case where the
mining claim has been used for mining activities at any time, the mining claim
has been reclaimed as evidenced by the return of the mine reclamation bond to
the owner of the mining claim by the Division of Oil, Gas, and
Mining.
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