There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 208 Duties of commission and county auditors relative to mines.
59-2-208. Duties of commission and county auditors relative to mines.The duties of the commission and county auditors relative to (1) the assessment of mines, mining claims, and mining property; (2) the statements and returns to be made; and (3) the equalization thereof are the same as those provided for the assessment of public utilities.
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