# Utah Code § 59-2-105: Situs of public utilities, bridges, ferries, and canals

> Utah · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_2_105

## Section

- **Citation:** Utah Code § 59-2-105
- **Heading:** Situs of public utilities, bridges, ferries, and canals
- **Jurisdiction:** Utah
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Utah Code / Title 59 / Chapter 59-2 / § 59-2-105

## Text

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.

## 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_105. Check the current official text before relying on it. Not legal advice.