There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 209 Assessment of improvements, machinery, or structures placed on mines.
59-2-209. Assessment of improvements, machinery, or structures placed on mines.Nothing in this chapter may be construed to exempt from taxation any supplies used in mills, reduction works, or mines, or any improvements, machinery, or other property placed upon or used in connection with a mine or mining claim, which has a value separate and independent of the mine or mining claim.
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