2006 Utah Code - 59-2-404 — Uniform fee on aircraft -- Collection of fee by county -- Distribution of fees -- Rules to implement section.

     59-2-404.   Uniform fee on aircraft -- Collection of fee by county -- Distribution of fees -- Rules to implement section.
     (1) There is levied in lieu of the ad valorem tax a uniform fee on aircraft required to be registered with the state in an amount equal to the following percent of the average wholesale market value of the aircraft as established by the commission:
     (a) for aerial applicators as defined in Section 59-2-102 as follows:
         Calendar Year                 Uniform Fee
            2000                        0.4%
            2001                        0.3%
            2002 and all subsequent years        0.2%; and
     (b) for all other aircraft required to be registered with the state as follows:
         Calendar Year                 Uniform Fee
            2000                        0.8%
            2001                        0.6%
            2002 and all subsequent years        0.4%.
     (2) The uniform fee shall be collected by the counties with the registration fee and distributed to the taxing districts in accordance with Article XIII, Sec. 14, Utah Constitution.
     (3) The commission shall promulgate rules to implement this section.

Amended by Chapter 181, 1999 General Session