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7 LONG TITLE
8 General Description:
9 This bill addresses assessment and taxation of noncapitalized personal property.
10 Highlighted Provisions:
11 This bill:
12 ▸ repeals the election for assessment and taxation of noncapitalized personal property
13 according to a schedule.
14 Money Appropriated in this Bill:
15 None
16 Other Special Clauses:
17 This bill provides retrospective operation.
18 Utah Code Sections Affected:
19 REPEALS:
20 59-2-108, as last amended by Laws of Utah 2020, Chapter 38
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22 Be it enacted by the Legislature of the state of Utah:
23 Section 1. Repealer.
24 This bill repeals:
25 Section 59-2-108, Election for assessment and taxation of noncapitalized personal
26 property according to a schedule.
27 Section 2. Retrospective operation.
28 This bill has retrospective operation to January 1, 2023.
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