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2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 105 Situs of public utilities, bridges, ferries, and canals.

59-2-105. Situs of public utilities, bridges, ferries, and canals.
Public utilities, and bridges and ferries not public utilities, when operated wholly in one county, and electric light lines and similar improvements, canals, ditches, and flumes when separately taxable, shall be listed and assessed in the county in which the property is located.

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