# Utah Code § 59-2-104: Situs of property for tax purposes

> Utah · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_104

## Section

- **Citation:** Utah Code § 59-2-104
- **Heading:** Situs of property for tax purposes
- **Jurisdiction:** Utah
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Utah Code / Title 59 / Chapter 59-2 / § 59-2-104

## Text

(1) The situs of all taxable property is the tax area where it is located. (2) Personal property, unless assessed by the commission, shall be assessed in the tax area where the owner is domiciled in this state on January 1, unless the owner demonstrates to the satisfaction of the county assessor that the personal property is usually kept in a tax area other than that of the domicile of the owner, in which case that property shall be assessed in the other tax area. (3) Land shall be assessed in parcels or subdivisions not exceeding 640 acres each, and tracts of land containing more than 640 acres, which have been sectioned by the United States government, shall be assessed by sections or fractions of sections. (4) The following property shall be listed and assessed in the county where the property is located: (a) public utilities, when operated wholly in one county; (b) bridges and ferries which are not public utilities, when operated wholly in one county; (c) electric light lines and similar improvements; and (d) canals, ditches, and flumes when separately taxable.

## Nearby sections

- [Utah Code § 59-2-102 § 59-2-102. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_102.md)
- [Utah Code § 59-2-103 § 59-2-103. Rate of assessment of property -- Residential property.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_103.md)
- [Utah Code § 59-2-103.5 § 59-2-103.5. Procedures to obtain an exemption for residential property -- Procedure if property owner or property no longer qualifies to receive a residential exemption.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_103.5.md)
- [Utah Code § 59-2-104 § 59-2-104. Situs of property for tax purposes.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_104.md)
- [Utah Code § 59-2-105 § 59-2-105. Situs of public utilities, bridges, ferries, and canals.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_105.md)
- [Utah Code § 59-2-107 § 59-2-107. Classes of personal property -- Rulemaking authority.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_107.md)
- [Utah Code § 59-2-109 § 59-2-109. Burden of proof.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_109.md)
- [Utah Code § 59-2-109.1 § 59-2-109.1. Burden of proof for an appeal involving property eligible for deferral for 2023.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_109.1.md)
- [Utah Code § 59-2-110 § 59-2-110. Designation of person to receive notice.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_110.md)
- [Utah Code § 59-2-201 § 59-2-201. Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_201.md)
- [Utah Code § 59-2-202 § 59-2-202. Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_202.md)
- [Utah Code § 59-2-203 § 59-2-203. Record of assessment of railroads and other companies -- Review by county assessor.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_203.md)
- [Utah Code § 59-2-204 § 59-2-204. Record of assessment of public utility and air travel companies -- Review by county assessor.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_204.md)
- [Utah Code § 59-2-205 § 59-2-205. Record of assessment of mines -- Review by county assessor.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_205.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_104. Check the current official text before relying on it. Not legal advice.