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UTAH STATUTES AND CODES
59-7-314 - Averaging property values for inclusion in property factors.
59-7-314. Averaging property values for inclusion in property factors.
(1) The average value of property shall be determined by averaging the values at thebeginning and ending of the tax period or averaging of monthly values during the tax period ifmonthly averaging more clearly reflects the average value of the taxpayer's property.
(2) The average value of property of an airline is valued as provided in this section,subject to the calculation required by Subsection 59-7-312(2).
(1) The average value of property shall be determined by averaging the values at thebeginning and ending of the tax period or averaging of monthly values during the tax period ifmonthly averaging more clearly reflects the average value of the taxpayer's property.
(2) The average value of property of an airline is valued as provided in this section,subject to the calculation required by Subsection 59-7-312(2).
Amended by Chapter 283, 2008 General Session
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