There Is a Newer Version of the Utah Code
2006 Utah Code - 59-2-1111 — Exemption of property used for irrigation purposes.
59-2-1111. Exemption of property used for irrigation purposes.Water rights, ditches, canals, reservoirs, power plants, pumping plants, transmission lines, pipes, and flumes owned and used by individuals or corporations for irrigating land within the state owned by those individuals or corporations, or by the individual members of the corporation, are exempt from taxation to the extent that they are owned and used for irrigation purposes.
Repealed and Re-enacted by Chapter 3, 1988 General Session
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