Download Zipped Enrolled WP 6.1 SB0117.ZIP 39,247 Bytes
[Introduced][Status][Bill Documents][Fiscal Note][Bills Directory]
S.B. 117 Enrolled
AN ACT RELATING TO REVENUE AND TAXATION; DEFINING COMMERCIAL
VEHICLES; PROVIDING FOR THE COLLECTION AND ASSESSMENT OF
CERTAIN TAXES; AMENDING APPORTIONMENT PROVISIONS ON PROPERTY
TAXES OF CERTAIN COMMERCIAL VEHICLES; MAKING TECHNICAL
CHANGES; AND PROVIDING FOR RETROSPECTIVE OPERATION.
This act affects sections of Utah Code Annotated 1953 as follows:
17-41-101, as last amended by Chapter 271, Laws of Utah 1995
41-1a-102, as last amended by Chapter 38, Laws of Utah 1995
41-1a-202, as last amended by Chapter 9, Laws of Utah 1995, First Special Session
41-1a-203, as last amended by Chapter 170, Laws of Utah 1996
41-1a-215, as renumbered and amended by Chapter 1 and last amended by Chapter 218,
Laws of Utah 1992
41-1a-222, as last amended by Chapter 9, Laws of Utah 1995, First Special Session
41-1a-228, as enacted by Chapter 1, Laws of Utah 1992
41-1a-301, as last amended by Chapter 9, Laws of Utah 1995, First Special Session
59-2-102, as last amended by Chapter 170, Laws of Utah 1996
59-2-201, as last amended by Chapter 138, Laws of Utah 1995
59-2-203, as enacted by Chapter 4, Laws of Utah 1987
59-2-302, as enacted by Chapter 4, Laws of Utah 1987
59-2-327, as last amended by Chapter 3, Laws of Utah 1988
59-2-402, as last amended by Chapters 20 and 339, Laws of Utah 1995
59-2-403, as enacted by Chapter 4, Laws of Utah 1987
59-2-405, as last amended by Chapters 247 and 339, Laws of Utah 1995
59-2-801, as last amended by Chapter 3, Laws of Utah 1988
59-2-1307, as repealed and reenacted by Chapter 3, Laws of Utah 1988
59-2-1308, as last amended by Chapter 22, Laws of Utah 1989
59-2-1309, as repealed and reenacted by Chapter 3, Laws of Utah 1988
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 17-41-101 is amended to read:
As used in this chapter:
(1) "Agriculture protection area" means a geographic area created under the authority of this
chapter that is granted the specific legal protections contained in this chapter.
(2) "Advisory board" means the Agriculture Protection Area Advisory Board created by this
(3) (a) "Agriculture production" means production for commercial purposes of crops,
livestock, and livestock products.
(b) "Agriculture production" includes the processing or retail marketing of any crops,
livestock, and livestock products when more than 50% of the processed or merchandised products
are produced by the farm operator.
(4) "Crops, livestock, and livestock products" includes:
(a) land devoted to the raising of useful plants and animals with a reasonable expectation of
(i) forages and sod crops;
(ii) grains and feed crops;
(iii) livestock as defined in [
(iv) trees and fruits; or
(v) vegetables, nursery, floral, and ornamental stock; or
(b) land devoted to and meeting the requirements and qualifications for payments or other
compensation under a crop-land retirement program with an agency of the state or federal
(5) "Political subdivision" means a county, school district, or special district.
(6) "Proposal sponsors" means the owners of land in agricultural production who are
sponsoring the proposal for creating an agricultural protection area.
(7) "State agency" means each department, commission, board, council, agency, institution,
officer, corporation, fund, division, office, committee, authority, laboratory, library, unit, bureau,
panel, or other administrative unit of the state.
Section 2. Section 41-1a-102 is amended to read:
As used in this chapter:
(1) "Actual miles" means the actual distance a vehicle has traveled while in operation.
(2) "Actual weight" means the actual unladen weight of a vehicle or combination of vehicles
as operated and certified to by a weighmaster.
(3) "Affidavit of Mobile Home Affixture" means the affidavit of affixture described in Title
59, Chapter 2, Part 6, Mobile Homes.
(4) "All-terrain type I vehicle" has the same meaning provided in Section 41-22-2.
(5) "All-terrain type II vehicle" has the same meaning provided in Section 41-22-2.
(6) "Amateur radio operator" means any person licensed by the Federal Communications
Commission to engage in private and experimental two-way radio operation on the amateur band
(7) "Branded title" means a title certificate that is labeled:
(a) rebuilt and restored to operation;
(b) flooded and restored to operation; or
(c) not restored to operation.
(8) "Camper" means any structure designed, used, and maintained primarily to be mounted
on or affixed to a motor vehicle that contains a floor and is designed to provide a mobile dwelling,
sleeping place, commercial space, or facilities for human habitation or for camping.
(9) "Certificate of title" means a document issued by a jurisdiction to establish a record of
ownership between an identified owner and the described vehicle, vessel, or outboard motor.
(10) "Certified scale weigh ticket" means a weigh ticket that has been issued by a
(11) "Commercial vehicle" means a motor vehicle, trailer, or semitrailer used or maintained
for the transportation of persons or property that operates:
(a) as a carrier for hire, compensation, or profit; or [
(b) as a carrier to transport the vehicle owner's goods or property in furtherance of the
owner's commercial enterprise.
(12) "Commission" means the State Tax Commission.
(13) "Dealer" means a person engaged or licensed to engage in the business of buying,
selling, or exchanging new or used vehicles, vessels, or outboard motors either outright or on
conditional sale, bailment, lease, chattel mortgage, or otherwise or who has an established place of
business for the sale, lease, trade, or display of vehicles, vessels, or outboard motors.
(14) "Division" means the Motor Vehicle Division of the commission, created in Section
(15) "Essential parts" means all integral and body parts of a vehicle of a type required to be
registered in this state, the removal, alteration, or substitution of which would tend to conceal the
identity of the vehicle or substantially alter its appearance, model, type, or mode of operation.
(16) "Farm tractor" means every motor vehicle designed and used primarily as a farm
implement for drawing plows, mowing machines, and other implements of husbandry.
(17) (a) "Farm truck" means a truck used by the owner or operator of a farm solely for his
own use in the transportation of:
(i) farm products, including livestock and its products, poultry and its products, floricultural
and horticultural products;
(ii) farm supplies, including tile, fence, and every other thing or commodity used in
agricultural, floricultural, horticultural, livestock, and poultry production; and
(iii) livestock, poultry, and other animals and things used for breeding, feeding, or other
purposes connected with the operation of a farm.
(b) "Farm truck" does not include the operation of trucks by commercial processors of
(19) "Foreign vehicle" means a vehicle of a type required to be registered, brought into this
state from another state, territory, or country other than in the ordinary course of business by or
through a manufacturer or dealer, and not registered in this state.
(20) "Gross laden weight" means the actual weight of a vehicle or combination of vehicles,
equipped for operation, to which shall be added the maximum load to be carried.
(21) "Highway" or "street" means the entire width between property lines of every way or
place of whatever nature when any part of it is open to the public, as a matter of right, for purposes
of vehicular traffic.
(22) (a) "Identification number" means the identifying number assigned by the manufacturer
or by the division for the purpose of identifying the vehicle, vessel, or outboard motor.
(b) "Identification number" includes a vehicle identification number, state assigned
identification number, hull identification number, and motor serial number.
(23) "Implement of husbandry" means every vehicle designed or adapted and used
exclusively for an agricultural operation and only incidentally operated or moved upon the highways.
(24) (a) "In-state miles" means the total number of miles operated in this state during the
preceding year by fleet power units.
(b) If fleets are composed entirely of trailers or semitrailers, "in-state miles" means the total
number of miles that those vehicles were towed on Utah highways during the preceding year.
(25) "Interstate [
(26) "Jurisdiction" means a state, district, province, political subdivision, territory, or
possession of the United States or any foreign country.
(27) "Lienholder" means a person with a security interest in particular property.
(28) "Manufactured home" means a structure that is built on a permanent chassis,
transportable in one or more sections, and is designed to be used as a dwelling with or without a
permanent foundation when connected to required utilities.
(29) "Manufacturer" means a person engaged in the business of constructing, manufacturing,
assembling, producing, or importing new or unused vehicles, vessels, or outboard motors for the
purpose of sale or trade.
(30) "Mobile home" means a structure transportable in one or more sections with the
plumbing, heating, and electrical systems contained intact within the structure.
(31) "Motorboat" has the same meaning as provided in Section 73-18-2.
(32) "Motorcycle" means a motor vehicle having a saddle for the use of the rider and
designed to travel on not more than three wheels in contact with the ground.
(33) (a) "Motor vehicle" means a self-propelled vehicle intended primarily for use and
operation on the highways.
(b) "Motor vehicle" does not include an off-highway vehicle.
(34) (a) "Nonresident" means a person who is not a resident of this state as defined by
Section 41-1a-202, and who does not engage in intrastate business within this state and does not
operate in that business any motor vehicle, trailer, or semitrailer within this state.
(b) A person who engages in intrastate business within this state and operates in that
business any motor vehicle, trailer, or semitrailer in this state or who, even though engaging in
interstate commerce, maintains any vehicle in this state as the home station of that vehicle is
considered a resident of this state, insofar as that vehicle is concerned in administering this chapter.
(35) "Odometer" means a device for measuring and recording the actual distance a vehicle
travels while in operation, but does not include any auxiliary odometer designed to be periodically
(36) "Off-highway implement of husbandry" has the same meaning as provided in Section
(37) "Off-highway vehicle" has the same meaning as provided in Section 41-22-2.
(38) "Operate" means to drive or be in actual physical control of a vehicle or to navigate a
(39) "Outboard motor" means a detachable self-contained propulsion unit, excluding fuel
supply, used to propel a vessel.
(40) (a) "Owner" means a person, other than a lienholder, holding title to a vehicle, vessel,
or outboard motor whether or not the vehicle, vessel, or outboard motor is subject to a security
(b) If a vehicle is the subject of an agreement for the conditional sale or installment sale or
mortgage of the vehicle with the right of purchase upon performance of the conditions stated in the
agreement and with an immediate right of possession vested in the conditional vendee or mortgagor,
or if the vehicle is the subject of a security agreement, then the conditional vendee, mortgagor, or
debtor is considered the owner for the purposes of this chapter.
(c) If a vehicle is the subject of an agreement to lease, the lessor is considered the owner
until the lessee exercises his option to purchase the vehicle.
(41) "Personalized license plate" means a license plate that has displayed on it a combination
of letters, numbers, or both as requested by the owner of the vehicle and assigned to the vehicle by
(42) (a) "Pickup truck" means a two-axle motor vehicle with motive power manufactured,
remanufactured, or materially altered to provide an open cargo area.
(b) "Pickup truck" includes motor vehicles with the open cargo area covered with a camper,
camper shell, tarp, removable top, or similar structure.
(43) "Pneumatic tire" means every tire in which compressed air is designed to support the
(44) "Preceding year" means a period of 12 consecutive months fixed by the division that
is within 16 months immediately preceding the commencement of the registration or license year
in which proportional registration is sought. The division in fixing the period shall conform it to the
terms, conditions, and requirements of any applicable agreement or arrangement for the proportional
registration of vehicles.
(45) "Public garage" means every building or other place where vehicles or vessels are kept
and stored and where a charge is made for the storage and keeping of vehicles and vessels.
(46) "Reconstructed vehicle" means every vehicle of a type required to be registered in this
state that is materially altered from its original construction by the removal, addition, or substitution
of essential parts, new or used.
(47) "Registration" means a document issued by a jurisdiction that allows operation of a
vehicle or vessel on the highways or waters of this state for the time period for which the registration
is valid and that is evidence of compliance with the registration requirements of the jurisdiction.
(48) (a) "Registration year" means a 12 consecutive month period commencing with the
completion of all applicable registration criteria.
(b) For administration of a multistate agreement for proportional registration the division
may prescribe a different 12-month period.
(49) "Repair or replacement" means the restoration of vehicles, vessels, or outboard motors
to a sound working condition by substituting any inoperative part of the vehicle, vessel, or outboard
motor, or by correcting the inoperative part.
(50) "Road tractor" means every motor vehicle designed and used for drawing other vehicles
and constructed so it does not carry any load either independently or any part of the weight of a
vehicle or load that is drawn.
(51) "Sailboat" has the same meaning as provided in Section 73-18-2.
(52) "Security interest" means an interest that is reserved or created by a security agreement
to secure the payment or performance of an obligation and that is valid against third parties.
(53) "Semitrailer" means every vehicle without motive power designed for carrying persons
or property and for being drawn by a motor vehicle and constructed so that some part of its weight
and its load rests or is carried by another vehicle.
(54) "Special group license plate" means a type of license plate designed for a particular
group of people or a license plate authorized and issued by the division in accordance with Section
(55) (a) "Special interest vehicle" means a vehicle used for general transportation purposes
and that is:
(i) 20 years or older from the current year; or
(ii) a make or model of motor vehicle recognized by the division director as having unique
interest or historic value.
(b) In making his determination under Subsection (a), the division director shall give special
(i) a make of motor vehicle that is no longer manufactured;
(ii) a make or model of motor vehicle produced in limited or token quantities;
(iii) a make or model of motor vehicle produced as an experimental vehicle or one designed
exclusively for educational purposes or museum display; or
(iv) a motor vehicle of any age or make that has not been substantially altered or modified
from original specifications of the manufacturer and because of its significance is being collected,
preserved, restored, maintained, or operated by a collector or hobbyist as a leisure pursuit.
(56) "Special mobile equipment" means every vehicle not designed or used primarily for the
transportation of persons or property and incidentally operated or moved over the highways,
including farm tractors, road construction or maintenance machinery, ditch-digging apparatus,
well-boring apparatus, and concrete mixers.
(57) "Specially constructed vehicle" means every vehicle of a type required to be registered
in this state, not originally constructed under a distinctive name, make, model, or type by a generally
recognized manufacturer of vehicles, and not materially altered from its original construction.
(58) "Title" means the right to or ownership of a vehicle, vessel, or outboard motor.
(59) (a) "Total fleet miles" means the total number of miles operated in all jurisdictions
during the preceding year by power units.
(b) If fleets are composed entirely of trailers or semitrailers, "total fleet miles" means the
number of miles that those vehicles were towed on the highways of all jurisdictions during the
(60) "Trailer" means a vehicle without motive power designed for carrying persons or
property and for being drawn by a motor vehicle and constructed so that no part of its weight rests
upon the towing vehicle.
(61) "Transferee" means a person to whom the ownership of property is conveyed by sale,
gift, or any other means except by the creation of a security interest.
(62) "Transferor" means a person who transfers his ownership in property by sale, gift, or
any other means except by creation of a security interest.
(63) "Travel trailer" means a trailer designed as a temporary dwelling for travel, recreational,
and vacation use that does not require special highway movement permits when drawn by a motor
(64) "Truck tractor" means a motor vehicle designed and used primarily for drawing other
vehicles and not constructed to carry a load other than a part of the weight of the vehicle and load
that is drawn.
(65) "Vehicle" includes a motor vehicle, trailer, semitrailer, off-highway vehicle,
manufactured home, and mobile home.
(66) "Vessel" has the same meaning as provided in Section 73-18-2.
(67) "Vintage vehicle" has the same meaning as provided in Section 41-21-1.
(68) "Waters of this state" has the same meaning as provided in Section 73-18-2.
(69) "Weighmaster" means a person, association of persons, or corporation permitted to
weigh vehicles under this chapter.
Section 3. Section 41-1a-202 is amended to read:
41-1a-202. Definitions -- Vehicles exempt from registration -- Registration of vehicles
after establishing residency.
(1) In this section:
(a) "Domicile" means the place:
(i) where an individual has a fixed permanent home and principal establishment;
(ii) to which the individual if absent, intends to return; and
(iii) in which the individual and his family voluntarily reside, not for a special or temporary
purpose, but with the intention of making a permanent home.
(b) (i) "Resident" means any of the following:
(A) an individual who:
(I) has established a domicile in this state;
(II) regardless of domicile, remains in this state for an aggregate period of six months or
more during any calendar year;
(III) engages in a trade, profession, or occupation in this state or who accepts employment
in other than seasonal work in this state and who does not commute into the state;
(IV) declares himself to be a resident of this state for the purpose of obtaining a driver
license or motor vehicle registration; or
(V) declares himself a resident of Utah to obtain privileges not ordinarily extended to
nonresidents, including going to school, or placing children in school without paying nonresident
tuition or fees;
(B) any individual, partnership, limited liability company, firm, corporation, association, or
other entity that:
(I) maintains a main office, branch office, or warehouse facility in this state and that bases
and operates a motor vehicle in this state; or
(II) operates a motor vehicle in intrastate transportation for other than seasonal work.
(ii) "Resident" does not include any of the following:
(A) a member of the military temporarily stationed in Utah;
(B) an out-of-state student, as classified by the institution of higher education, enrolled with
the equivalent of seven or more quarter hours, regardless of whether the student engages in a trade,
profession, or occupation in this state or accepts employment in this state.
(2) Registration under this chapter is not required for any:
(a) vehicle registered in another state and owned by a nonresident of the state or operating
under a temporary registration permit issued by the division or a dealer authorized by this chapter,
driven or moved upon a highway in conformance with the provisions of this chapter relating to
manufacturers, transporters, dealers, lien holders, or interstate [
(b) vehicle driven or moved upon a highway only for the purpose of crossing the highway
from one property to another;
(c) implement of husbandry, whether of a type otherwise subject to registration or not, that
is only incidentally operated or moved upon a highway;
(d) special mobile equipment;
(e) vehicle owned or leased by the federal government;
(f) motor vehicle not designed, used, or maintained for the transportation of passengers for
hire or for the transportation of property if the motor vehicle is registered in another state and is
owned and operated by a nonresident of this state;
(g) vehicle or combination of vehicles designed, used, or maintained for the transportation
of persons for hire or for the transportation of property if the vehicle or combination of vehicles is
registered in another state and is owned and operated by a nonresident of this state and if the vehicle
or combination of vehicles has a gross laden weight of 26,000 pounds or less;
(h) trailer of 750 pounds or less unladen weight and not designed, used, and maintained for
hire for the transportation of property or person;
(i) manufactured home or mobile home;
(j) off-highway vehicle currently registered under Section 41-22-3 if the off-highway vehicle
(i) being towed;
(ii) operated on a street or highway designated as open to off-highway vehicle use; or
(iii) operated in the manner prescribed in Section 41-22-10.3;
(k) off-highway implement of husbandry operated in the manner prescribed in Subsections
41-22-5.5(3) through (5); or
(l) modular and prebuilt homes conforming to the uniform building code and presently
regulated by the United States Department of Housing and Urban Development that are not
constructed on a permanent chassis.
(3) Unless otherwise exempted under Subsection (2), registration under this chapter is
required for any motor vehicle, combination of vehicles, trailer, semitrailer, or vintage vehicle within
60 days of the owner establishing residency in this state.
Section 4. Section 41-1a-203 is amended to read:
41-1a-203. Prerequisites for registration.
(1) Except as otherwise provided, prior to registration a vehicle must have:
(a) an identification number inspection under Section 41-1a-204;
(b) passed the safety inspection as provided under Sections 41-1a-205 and 53-8-205;
(c) passed the emissions inspection as provided under Section 41-6-163.6;
(d) paid property taxes, the in lieu fee, or received a property tax clearance under Section
41-1a-206 or 41-1a-207;
(e) paid the automobile driver education tax required by Section 41-1a-208;
(f) paid the applicable registration fee under Part 12, Fee and Tax Requirements; [
(g) paid the uninsured motorist identification fee under Section 41-1a-1218, if applicable;
(h) paid the motor carrier fee under Section 41-1a-1219, if applicable.
(2) In addition to the requirements in Subsection (1), an owner whose vehicle has not been
previously registered or that is currently registered under a previous owner's name must also apply
for a valid certificate of title in the owner's name prior to registration.
(3) A new registration, transfer of ownership, or registration renewal under Section 73-18-7
may not be issued for a vessel or outboard motor that is subject to the title provisions of this chapter
unless a certificate of title has been or is in the process of being issued in the same owner's name.
(4) A new registration, transfer of ownership, or registration renewal under Section 41-22-3
may not be issued for an off-highway vehicle that is subject to the titling provisions of this chapter
unless a certificate of title has been or is in the process of being issued in the same owner's name.
Section 5. Section 41-1a-215 is amended to read:
41-1a-215. Staggered registration dates - Exceptions.
(1) (a) Except under Subsections (2) and (3), every vehicle registration, every registration
card, and every registration plate issued under this chapter for the first registration of the vehicle in
this state, continues in effect for a period of 12 months beginning with the first day of the calendar
month of registration and does not expire until the last day of the same month in the following year.
(b) If the last day of the registration period falls on a day in which the appropriate state or
county offices are not open for business, the registration of the vehicle is extended to midnight of
the next business day.
(2) The provisions of Subsection (1) do not apply to the following:
(a) registration issued to government vehicles under Section 41-1a-221;
(b) registration issued to apportioned vehicles under Section 41-1a-301;
(c) multiyear registration issued under Section 41-1a-222;
(d) lifetime trailer registration issued under Section 41-1a-1206;
(e) partial year registration issued under Section 41-1a-1207;
(f) vintage vehicle registration issued under Section [
(g) plates issued to a dealer, dismantler, manufacturer, remanufacturer, and transporter under
Title 41, Chapter 3, Part 5, Special Dealer License Plates.
apportioned under Section 41-1a-301 and required to be registered in this state, the State Tax
Commission may permit the vehicles to be registered for a registration period commencing on
last day of [
(4) When the expiration of a registration plate is extended by affixing a validation decal to
it, the expiration of the decal governs the expiration date of the plate.
Section 6. Section 41-1a-222 is amended to read:
41-1a-222. Application for multiyear registration -- Payment of taxes -- Penalties.
is based in the state may apply to the commission for registration in accordance with this section
commission, the division shall issue, to each vehicle for which application has been made, a
multiyear license plate and registration card.
by the division and are valid until ownership of the vehicle to which they are issued is transferred
by the applicant or until the expiration date, whichever comes first.
(ii) An annual renewal application must be made by the owner if registration identification
has been issued on an annual installment fee basis and the required fees must be paid on an annual
(iii) License plates and registration cards issued pursuant to this section are valid for an
eight-year period, commencing with the year of initial application in this state.
(c) When application for registration or renewal is made on an installment payment basis,
the applicant shall submit acceptable evidence of a surety bond in a form, and with a surety,
approved by the commission and in an amount equal to the total annual fees required for all vehicles
registered to the applicant in accordance with this section.
the name of the fleet.
taxes or in lieu fees otherwise due pursuant to Section 41-1a-206 or 41-1a-207 or Subsection
penalties in Section 41-1a-1301 and, if the commission so determines, will result in the loss of the
privileges granted in this section.
Section 7. Section 41-1a-228 is amended to read:
41-1a-228. Special lifetime trailer registration -- Property tax or in lieu fees.
(1) The owner of a [
vehicle may obtain an alternative special registration and license plate valid for the life of the trailer
while the trailer is possessed by the registrant.
(2) The owner must file, on or before January 31 of each year after the year of issuance of
the special registration and license plate, a certificate from the [
lieu fee due for the current year has been paid.
(3) If property tax or the in lieu fee is not paid, registration is suspended or revoked.
Section 8. Section 41-1a-301 is amended to read:
41-1a-301. Apportioned registration and licensing of interstate vehicles.
(1) (a) An owner or operator of a fleet of commercial vehicles based in this state and
operating in two or more jurisdictions may register commercial vehicles for operation under the
International Registration Plan or the Uniform Vehicle Registration Proration and Reciprocity
Agreement by filing an application with the division.
(b) The application shall include information that identifies the vehicle owner, the vehicle,
the miles traveled in each jurisdiction, and other information pertinent to the registration of
(c) Vehicles operated exclusively in this state may not be apportioned.
(2) (a) If no operations were conducted during the preceding year, the application shall
contain a statement of the proposed operations and an estimate of annual mileage for each
(b) The division may adjust the estimate if the division is not satisfied with its correctness.
(c) At renewal, the registrant shall use the actual mileage from the preceding year in
computing fees due each jurisdiction.
(3) The registration fee for apportioned vehicles shall be determined as follows:
(a) divide the in-jurisdiction miles by the total miles generated during the preceding year;
(b) total the fees for each vehicle based on the fees prescribed in Section 41-1a-1206; and
(c) multiply the sum obtained under Subsection (3)(b) by the quotient obtained under
(4) Trailers or semitrailers of apportioned fleets may be listed separately as "trailer fleets"
with the fees paid according to the total distance those trailers were towed in all jurisdictions during
the preceding year mileage reporting period.
(5) (a) (i) When the proper fees have been paid and the property tax or in lieu fee has been
cleared under Section 41-1a-206 or 41-1a-207, a registration card, annual decal, and where
necessary, license plate, will be issued for each unit listed on the application.
(ii) An original registration must be carried in each vehicle at all times.
(b) Original registration cards for trailers or semitrailers may be carried in the power unit.
(c) (i) In lieu of a permanent registration card or license plate, the division may issue one
temporary permit authorizing operation of new or unlicensed vehicles until the permanent
registration is completed.
(ii) Once a temporary permit is issued, the registration process may not be cancelled.
Registration must be completed and the fees and any property tax or in lieu fee due must be paid for
the vehicle for which the permit was issued.
(iii) Temporary permits may not be issued for renewals.
(d) (i) The division shall issue one distinctive license plate that displays the letters APP for
(ii) The plate must be displayed on the front of the power unit or on the rear of the trailer,
(iii) Distinctive decals displaying the word "apportioned" and the month and year of
expiration shall be issued for each apportioned vehicle.
(e) A nonrefundable administrative fee, determined by the Tax Commission pursuant to
Section 63-38-3.2, shall be charged for each temporary permit, registration, or both.
(6) Vehicles that are apportionally registered are fully registered for intrastate and interstate
movements, providing the proper interstate and intrastate authority has been secured.
(7) (a) Vehicles added to an apportioned fleet after the beginning of the registration year
shall be registered by applying the quotient under Subsection (3)(a) for the original application to
the fees due for the remainder of the registration year.
(b) (i) The owner shall maintain and submit complete annual mileage for each vehicle in
each jurisdiction, showing all miles operated by the lessor and lessee.
(ii) The fiscal mileage reporting period begins July 1, and continues through June 30 of the
year immediately preceding the calendar year in which the registration year begins.
(c) (i) An owner-operator, who is a lessor, may be the registrant and the vehicle may be
registered in the name of the owner-operator.
(ii) The identification plates and registration card shall be the property of the lessor and may
reflect both the owner-operator's name and that of the carrier as lessee.
(iii) The allocation of fees shall be according to the operational records of the
(d) (i) The lessee may be the registrant of a leased vehicle at the option of the lessor.
(ii) If a lessee is the registrant of a leased vehicle, both the lessor's and lessee's name shall
appear on the registration.
(iii) The allocation of fees shall be according to the records of the carrier.
(8) (a) Any registrant whose application for apportioned registration has been accepted shall
preserve the records on which the application is based for a period of three years after the close of
the registration year.
(b) The records shall be made available to the division upon request for audit as to accuracy
of computations, payments, and assessments for deficiencies, or allowances for credits.
(c) An assessment for deficiency or claim for credit may not be made for any period for
which records are no longer required.
(d) Interest in the amount prescribed by Section 59-1-402 shall be assessed or paid from the
date due until paid on deficiencies found due after audit.
(e) Registrants with deficiencies are subject to the penalties under Section 59-1-401.
(f) The division may enter into agreements with other International Registration Plan
jurisdictions for joint audits.
(9) All state fees collected shall be deposited in the Transportation Fund.
(10) If registration is for less than a full year, fees for apportioned registration shall be
assessed according to Section 41-1a-1207.
(a) (i) If the registrant is replacing a vehicle for one withdrawn from the fleet and the new
vehicle is of the same weight category as the replaced vehicle, the registrant must file a supplemental
(ii) A registration card that transfers the license plate to the new vehicle shall be issued.
(iii) When a replacement vehicle is of greater weight than the replaced vehicle, additional
registration fees are due.
(b) If a vehicle is withdrawn from an apportioned fleet during the period for which it is
registered, the registrant shall notify the division and surrender the registration card and license plate
of the withdrawn vehicle.
(11) (a) An out-of-state carrier with an apportionally registered vehicle who has not
presented a certificate of property tax or in lieu fee as required by Section 41-1a-206 or 41-1a-207,
shall pay, at the time of registration, a proportional part of an equalized highway use tax computed
(i) Multiply the number of vehicles or combination vehicles registered in each weight class
by the equivalent tax figure from the following table:
Vehicle or Combination Equivalent
Registered Weight Tax
6,000 - 18,000 pounds $100
18,001 - 34,000 pounds 200
34,001 - 48,000 pounds 300
48,001 - 64,000 pounds 450
64,001 pounds and over 600
(ii) Multiply the equivalent tax value for the total fleet determined under Subsection (i) by
the fraction computed under Subsection (3) for the apportioned fleet for the registration year.
(b) Fees shall be assessed as provided in Section 41-1a-1207.
(12) (a) Commercial vehicles meeting the registration requirements of another jurisdiction
may, as an alternative to full or apportioned registration, secure a temporary registration permit for
a period not to exceed 96 hours or until they leave the state, whichever is less, for a fee of $20 for
a single unit and $40 for multiple units.
(b) A state temporary permit or registration fee is not required from nonresident owners or
operators of vehicles or combination of vehicles having a gross laden weight of 26,000 pounds or
less for each single unit or combination.
Section 9. Section 59-2-102 is amended to read:
As used in this chapter and title:
(1) "Aerial applicator" means aircraft or rotorcraft used exclusively for the purpose of
engaging in dispensing activities directly affecting agriculture or horticulture with an airworthiness
certificate from the Federal Aviation Administration certifying the aircraft or rotorcraft's use for
agricultural and pest control purposes.
(2) "Air charter service" means an air carrier operation which requires the customer to hire
an entire aircraft rather than book passage in whatever capacity is available on a scheduled trip.
(3) "Air contract service" means an air carrier operation available only to customers who
engage the services of the carrier through a contractual agreement and excess capacity on any trip
and is not available to the public at large.
(4) "Airline" means any air carrier operating interstate routes on a scheduled basis which
offers to fly passengers or cargo on the basis of available capacity on regularly scheduled routes.
(5) "Assessment roll" means a permanent record of the assessment of property as assessed
by the county assessor and the commission and may be maintained manually or as a computerized
file as a consolidated record or as multiple records by type, classification, or categories.
(6) "Certified revenue levy" means a property tax levy that provides the same amount of ad
valorem property tax revenue as was collected for the prior year, plus new growth, but exclusive of
revenue from collections from redemptions, interest, and penalties.
(7) "County-assessed commercial vehicle" means:
(a) any commercial vehicle, trailer, or semitrailer which is not apportioned under Section
41-1a-301 and is not operated interstate to transport the vehicle owner's goods or property in
furtherance of the owner's commercial enterprise;
(b) any passenger vehicle owned by a business and used by its employees for transportation
as a company car or vanpool vehicle; and
(c) vehicles which are:
(i) especially constructed for towing or wrecking, and which are not otherwise used to
transport goods, merchandise, or people for compensation;
(ii) used or licensed as taxicabs or limousines;
(iii) used as rental passenger cars, travel trailers, or motor homes;
(iv) used or licensed in this state for use as ambulances or hearses;
(v) especially designed and used for garbage and rubbish collection; or
(vi) used exclusively to transport students or their instructors to or from any private, public,
or religious school or school activities.
improvements to the property, subject to taxation and is:
(i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed to
the wrong taxpayer by the assessing authority;
(ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to comply
with the reporting requirements of this chapter; or
(iii) undervalued because of errors made by the assessing authority based upon incomplete
or erroneous information furnished by the taxpayer.
(b) Property which is undervalued because of the use of a different valuation methodology
or because of a different application of the same valuation methodology is not "escaped property."
between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and
both having reasonable knowledge of the relevant facts, and includes the adjustment for intangible
values under Sections 59-2-304 and 59-2-201 for real property assessed by the county assessor or
the commission. For purposes of taxation, "fair market value" shall be determined using the current
zoning laws applicable to the property in question, except in cases where there is a reasonable
probability of a change in the zoning laws affecting that property in the tax year in question and the
change would have an appreciable influence upon the value.
Section 59-2-1101, means tractors, milking equipment and storage and cooling facilities, feed
handling equipment, irrigation equipment, harvesters, choppers, grain drills and planters, tillage
tools, scales, combines, spreaders, sprayers, haying equipment, and any other machinery or
equipment used primarily for agricultural purposes; but does not include vehicles required to be
registered with the Motor Vehicle Division or vehicles or other equipment used for business
purposes other than farming.
degrees centigrade naturally present in a geothermal system.
(a) the natural heat of the earth at temperatures greater than 120 degrees centigrade; and
(b) the energy, in whatever form, including pressure, present in, resulting from, created by,
or which may be extracted from that natural heat, directly or through a material medium.
improvements erected upon or affixed to the land, whether the title has been acquired to the land or
not. "Improvements" also includes a mobile home as defined in Section 59-2-601, located on land
owned by the person who owns the mobile home. For purposes of this subsection "land owned"
includes a vendee in possession of the land under a land contract.
commissions related to a real property sales transaction.
otherwise removing a mineral from a mine.
sand, rock, gravel, and all carboniferous materials.
(a) every class of property as defined in Subsection [
ownership and not included within the meaning of the terms "real estate" and "improvements";
(b) gas and water mains and pipes laid in roads, streets, or alleys;
(c) bridges and ferries; and
(d) livestock which, for the purposes of the exemption provided under Section 59-2-1112,
means all domestic animals, honeybees, poultry, fur-bearing animals, and fish.
to its value, but does not include moneys, credits, bonds, stocks, representative property, franchises,
goodwill, copyrights, patents, or other intangibles.
railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline
company, electrical corporation, telephone corporation, sewerage corporation, or heat corporation
where the company performs the service for, or delivers the commodity to, the public generally or
companies serving the public generally, or in the case of a gas corporation or an electrical
corporation, where the gas or electricity is sold or furnished to any member or consumers within the
state for domestic, commercial, or industrial use. Public utility also means the operating property
of any entity or person defined under Section 54-2-1 except water corporations.
(a) the possession of, claim to, ownership of, or right to the possession of land;
(b) all mines, minerals, and quarries in and under the land, all timber belonging to
individuals or corporations growing or being on the lands of this state or the United States, and all
rights and privileges appertaining to these; and
this chapter, means any property used for residential purposes as a primary residence. It does not
include property used for transient residential use or condominiums used in rental pools.
(24) (a) "State-assessed commercial vehicle" means:
(i) any commercial vehicle, trailer, or semitrailer which operates interstate or intrastate to
transport passengers, freight, merchandise, or other property for hire; or
(ii) any commercial vehicle, trailer, or semitrailer which operates interstate and transports
the vehicle owner's goods or property in furtherance of the owner's commercial enterprise.
(b) "State-assessed commercial vehicle" does not include vehicles used for hire which are
specified in Subsection (7)(c) as county-assessed commercial vehicles.
for residential property under Section 59-2-103.
district, or any other political subdivision of the state with the authority to levy a tax on property.
extended on the assessment roll and may be maintained on the same record or records as the
assessment roll or may be maintained on a separate record properly indexed to the assessment roll.
It includes tax books, tax lists, and other similar materials.
Section 10. Section 59-2-201 is amended to read:
59-2-201. Assessment by commission -- Determination of value of mining property --
Notification of assessment -- Local assessment of property assessed by the unitary method.
(1) By May 1 of each year the following property, unless otherwise exempt under the Utah
Constitution or under Part 11 of this chapter, shall be assessed by the commission at 100% of fair
market value, as valued on January 1, in accordance with this chapter:
(a) except as provided in Subsection (2), all property which operates as a unit across county
lines, if the values must be apportioned among more than one county or state;
(b) all property of public utilities;
(c) all operating property of an airline, air charter service, and air contract service;
(d) all geothermal fluids and geothermal resources;
(e) all mines and mining claims except in cases, as determined by the commission, where
the mining claims are used for other than mining purposes, in which case the value of mining claims
used for other than mining purposes shall be assessed by the assessor of the county in which the
mining claims are located; and
(f) all machinery used in mining, all property or surface improvements upon or appurtenant
to mines or mining claims. For the purposes of assessment and taxation, all processing plants, mills,
reduction works, and smelters which are primarily used by the owner of a mine or mining claim for
processing, reducing, or smelting minerals taken from a mine or mining claim shall be considered
appurtenant to that mine or mining claim, regardless of actual location.
(2) The commission shall assess and collect property tax on state-assessed commercial
vehicles at the time of original registration or annual renewal.
(a) The commission shall assess and collect property tax annually on state-assessed
commercial vehicles which are registered pursuant to Section 41-1a-222 or 41-1a-228.
(b) State-assessed commercial vehicles brought into the state which are required to be
registered in Utah shall, as a condition of registration, be subject to ad valorem tax unless all
property taxes or fees imposed by the state of origin have been paid for the current calendar year.
(c) Real property, improvements, equipment, fixtures, or other personal property in this state
owned by the company shall be assessed separately by the local county assessor.
(d) The commission shall adjust the value of state-assessed commercial vehicles as necessary
to comply with Title 49, Section 11503a of the United States Code, and the commission shall direct
the county assessor to apply the same adjustment to any personal property, real property, or
improvements owned by the company and used directly and exclusively in their commercial vehicle
is the capitalized net revenue method or any other valuation method the commission believes, or the
taxpayer demonstrates to the commission's satisfaction, to be reasonably determinative of the fair
market value of the mining property. The rate of capitalization applicable to mines shall be
determined by the commission, consistent with a fair rate of return expected by an investor in light
of that industry's current market, financial, and economic conditions. In no event may the fair
market value of the mining property be less than the fair market value of the land, improvements,
and tangible personal property upon or appurtenant to the mining property.
(4) Immediately following the assessment, the owner or operator of the assessed property
shall be notified of the assessment. The assessor of the county in which the property is located shall
also be immediately notified of the assessment.
(5) Property assessed by the unitary method, which is not necessary to the conduct and does
not contribute to the income of the business as determined by the commission, shall be assessed
separately by the local county assessor.
Section 11. Section 59-2-203 is amended to read:
59-2-203. Record of assessment of railroads and other companies -- Review by county
(1) Each year the commission shall prepare a record of assessment of railroads and [
rail car companies. The record shall include [
(a) the name of the person to whom the property was assessed;
(b) the number of miles in the state;
(c) the number of miles in each county;
(d) the total assessment of that property; and
(e) the amount of the apportionment of the total assessment to each county.
(2) At least quarterly, the commission shall prepare a record of assessment of state-assessed
apportionments are made are available for review upon request by a county assessor.
Section 12. Section 59-2-302 is amended to read:
59-2-302. Basis of property taxation for political subdivision.
The assessments made by:
(1) the county assessor, as equalized by the county board of equalization and the
(2) the commission, as apportioned to each county, city, town, school, road, or other district
in their respective counties, are the only basis of property taxation for political subdivisions of the
Section 13. Section 59-2-327 is amended to read:
59-2-327. Taxes charged to county treasurer.
The county auditor shall deliver the assessment roll, with the taxes extended, all orders of
the county board of equalization and commission posted and all relief granted, prior to the time
prescribed in Section 59-2-1317 for mailing the original tax notice, to the county treasurer, together
with a report of the accumulated total which shall be considered a preliminary taxes charged amount.
On delivering the corrected assessment roll to the county treasurer, under Section 59-2-326, the
county auditor shall charge the treasurer with the full amount of taxes levied, except the taxes of rail
car companies and [
purpose. The county auditor shall either report the final taxes charged or report the adjustments in
taxable value and tax amounts from the preliminary taxes charged amount to the county treasurer
for use in settling with all taxing entities under Section 59-2-1365.
Section 14. Section 59-2-402 is amended to read:
59-2-402. Proportional assessment of transitory personal property brought from
outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report --
Claims for rebates and adjustments.
(1) If any taxable transitory personal property, other than property exempted under
Subsection (2), is brought into the state at any time after the assessment date, a proportional
assessment shall be made in accordance with rules adopted by the commission based upon the length
of time that the property is in the state, but in no event may the minimum assessment be less than
25% of the full year's assessment.
(2) The following property is exempt from proportional assessment under Subsection (1) for
the year in which the license fee or tax is paid:
(a) property acquired during the calendar year;
(b) registered motor vehicles with a gross laden weight of 27,000 pounds or less;
(c) vehicles that are registered and licensed in another state; [
(d) property subject to the provisions of Subsection 59-2-405(4); and
(e) state-assessed commercial vehicles.
(3) If any taxable transitory personal property is brought into the state at any time during the
year, the owner of the property, or the owner's agent, shall immediately secure a personal property
report form from the assessor, complete it in all pertinent respects, sign it, and file it with the
assessor of the county in which the property is located.
(4) If the owner of the taxable transitory personal property, or the owner's agent, fails to
secure, complete, and file a personal property report form with the county assessor, the assessor shall
estimate the value of the property in accordance with Section 59-2-307. Any failure on the part of
the owner or agent to report as required by this subsection subjects the property owner to a penalty
of 50% of the amount of tax finally determined to be due.
(5) An owner of taxable transitory personal property, except motor vehicles with a gross
laden weight of 27,000 pounds or less, who has paid taxes on the personal property and who removes
the property from the state prior to December, is entitled to a rebate of a proportionate share of the
taxes paid as determined by the commission. If a claim for rebate or adjustments is filed with the
county auditor by December 10, the auditor shall immediately submit the claim with a
recommendation to the county executive for its approval or denial. If the claim is not approved prior
to the end of the calendar year, or within 30 days after its submission, or if the claim is submitted
after December 10, it shall be considered denied, and the owners of the property may file an action
in the district court for a refund or an adjustment.
Section 15. Section 59-2-403 is amended to read:
59-2-403. Assessment of interstate state-assessed commercial vehicles --
When assessing [
covering interstate routes, the [
rolling stock used in interstate commerce at the same percentage ratio that has been filed with the
of registration fees.
Section 16. Section 59-2-405 is amended to read:
59-2-405. Uniform fee on tangible personal property required to be registered with the
(1) The property described in Subsection (2), except (2)(b) and (c), is exempt from ad
valorem property taxes pursuant to Utah Constitution Article XIII, Section 14.
(2) There is levied [
of the ad valorem tax based on the value of motor vehicles, watercraft, recreational vehicles, and all
other tangible personal property required to be registered with the state before it is used on a public
highway, on a public waterway, on public land, or in the air. The following personal property is
exempt from the statewide uniform fee imposed by this section:
(b) vintage vehicles as defined in Section 41-21-1;
(d) personal property that is exempt from state or county ad valorem property taxes under
the laws of this state or of the federal government.
(3) The uniform fee is 1.7% of the fair market value of the personal property, as established
by the commission.
(4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought
into the state and is required to be registered in Utah shall, as a condition of registration, be subject
to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have been
paid for the current calendar year.
(5) (a) The revenues collected in each county from the uniform fee shall be distributed by
the county to each taxing entity in which the property described in Subsection (2) is located in the
same proportion in which revenue collected from ad valorem real property tax is distributed.
(b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the
same proportion in which revenue collected from ad valorem real property tax is distributed.
(6) Appeals of the valuation of the tangible personal property described in Subsection (2)
shall be filed pursuant to Section 59-2-1005.
Section 17. Section 59-2-801 is amended to read:
59-2-801. Apportionment of property assessed by commission.
(1) After all objections are heard and disposed of and before May 25 of each year, the
commission shall apportion the total assessment of all property assessed by it to the several tax areas
power, canal, and irrigation companies, to each tax area through which the public utility, pipeline,
power, canal, or irrigation company operates, in proportion to its value in each tax area;
included in Subsection [
which the length of the main tracks, sidetracks, passing tracks, switches, and tramways of those
railroads in each tax area bears to the total length of the main tracks, passing tracks and sidetracks,
switches, and tramways in the state, with rolling stock of standard and narrow gauge railroads
apportioned to their standard and narrow gauge lines, respectively;
operated, in the proportion which the length of main tracks, passing tracks, sidetracks, switches, and
tramways of all railroads in each tax area bears to the total length of the main tracks, passing tracks,
sidetracks, switches, and tramways of all railroads in the state; and
area in which the mines or mining claims and properties assessed are located.
(2) State-assessed commercial vehicles shall be taxed at a statewide average rate which is
calculated from the overall county average tax rates from the preceding year, exclusive of the
property subject to the statewide uniform fee, weighted by lane miles of principal routes in each
county. The commission shall adopt rules to define "principal routes."
(3) The combined revenue from all state-assessed commercial vehicles shall be apportioned
to the counties based on:
(a) 40% by the percentage of lane miles of principal routes within each county as determined
by the commission; and
(b) 60% by the percentage of total state-assessed vehicles having business situs in each
(4) At least quarterly, the commission shall apportion the total taxes paid on state-assessed
commercial vehicles to the counties.
(5) Each county shall apportion its share of the revenues to the taxing entities within its
boundaries in the same proportion as other real and personal and other state-assessed property
Section 18. Section 59-2-1307 is amended to read:
59-2-1307. Entries of tax payments made on rail cars or state-assessed commercial
(1) The commission [
the owners of the property, and shall furnish each owner, by mail postage prepaid, a notice of the
amount of the tax assessed against it, when and where payable, when delinquent, and the penalty
provided by law.
(a) The commission shall remit taxes collected from owners of state-assessed commercial
vehicles to each county treasurer at least quarterly.
(b) On or before the first Monday in January following in each year, the commission shall
remit to the state treasurer [
taxes collected and due to it and to the various taxing entities included in the county. The state
treasurer and the treasurers of the several taxing entities shall make proper entries in their records
of the receipt of the taxes.
(2) All railroads doing business in this state shall furnish the commission with any
information required by the commission, within the knowledge of the railroad companies, which will
aid the commission in the collection of taxes from rail car companies.
Section 19. Section 59-2-1308 is amended to read:
59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions.
(1) Property assessed by the commission, except the rolling stock of rail car companies and
state-assessed commercial vehicles, shall be collected, billed, and payment enforced in the manner
provided for the collection, billing, and enforcement of other general property taxes under this
(2) If the county treasurer finds that a person liable for the payment of ad valorem tax which
is assessed by the commission under Section 59-2-201, except upon the assessment of the rolling
stock of rail car companies and [
of either departing from this state, or removing the person's property from this state, or doing any
other act which may prejudice or hinder the collection process for any assessment period, the county
treasurer may declare any ad valorem tax liability immediately due and payable. If the tax is not
paid as provided in this chapter, the collection shall be made by the county treasurer in the same
manner as is provided for the collection of delinquent taxes under Sections 59-2-1302 and 59-2-1303
for personal property and Section 59-2-1331 for all other property, including personal property listed
with real property under Section 59-2-1302. The provisions under Sections 59-2-1302 and
59-2-1303 apply to assessment by the commission or the county assessor, except the rolling stock
of rail car companies and [
Section 20. Section 59-2-1309 is amended to read:
59-2-1309. Publication by commission -- Seizure and sale -- Redemption -- Distribution
(1) (a) On or before December 15 of each year, the commission shall publish in a newspaper
having general circulation in the state a list of the delinquent rail car companies and [
names of the owners, when known, and a general description of the property assessed as to which
the taxes are delinquent, and the amount of the delinquent taxes. The commission shall publish with
the list a notice that unless the delinquent taxes, together with the penalty, are paid before December
21, the property of the delinquent or so much of it as may be necessary to pay the amount of the
taxes, penalty, and interest at the rate prescribed in Section 59-1-402 from December 31 to the date
of sale, shall be seized and sold for taxes, interest, and costs, the sale to be made at any time and
place at the discretion of the commission. The provisions of law governing the seizure and sale by
county treasurers of personal property for delinquent taxes shall apply to sales made by the
commission under this section, except that notice of the time and place of the sale shall be given by
publication in a newspaper of general circulation in the state.
(2) Property seized by the commission pursuant to this section may be redeemed, at any time
prior to the sale, by payment of the full amount of taxes due from the delinquent together with all
penalties, interest, and the costs then accrued.
(3) All sums collected by the commission upon the sale or redemption of property pursuant
to this section shall be immediately distributed as follows:
(a) all interest, penalties, and costs to the appropriate county treasurer; and
(b) any excess over the taxes, penalties, interest, and cost shall be deposited with the state
treasurer subject to the order of the owner of the property sold, or the owner's heirs or assigns.
Section 21. Retrospective operation.
This act has retrospective operation to January 1, 1997.
[Bill Documents][Bills Directory]