2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 107 Classes of personal property -- Rulemaking authority.

59-2-107. Classes of personal property -- Rulemaking authority.
The commission shall make rules:
(1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(2) defining classes of items considered to be personal property for purposes of this chapter;
(3) defining items that fall into the classes established under Subsection (2); and
(4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by:
(a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
(b) a published decision of the commission; or
(c) an official schedule published by the commission.