to prevent, control, or reduce air or water pollution; and
(ii)
in connection with an establishment described in NAICS subsector 324110 of the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget;
(c)
is purchased to satisfy a requirement of the federal or state government; and
(d)
does not significantly:
(i)
increase the facility's output or capacity;
(ii)
reduce the facility's total operating costs; or
(iii)
extend the useful life of any other property.
(2)
The taxable value of pollution control equipment is calculated by applying the percent good factor against the acquisition cost of the pollution control equipment as follows:
Year After Acquisition
Percent Good of Acquisition Cost
First year after acquisition
80%
Second year after acquisition
60%
Third year after acquisition
40%
Fourth year after acquisition
20%
Fifth year or any subsequent year after acquisition
6%
(3)
(a)
A taxpayer owning property assessed under this section may make an appeal relating to the value of the property in accordance with Section 59-2-1005.
(b)
As part of an appeal described in this subsection, a taxpayer may request a deviation from the schedule provided in this section for a specific item of property if use of the schedule does not result in the fair market value of the property, including any relevant installation or assemblage value, at the retail level of trade and on the lien date.
(4)
(a)
A county assessor may deviate from the schedule provided in this section when necessary to reach fair market value.
(b)
When a deviation described in Subsection (4)(a) affects an entire class or type of personal property, the county assessor shall submit to the commission a written report substantiating the deviation with verifiable data.
(c)
A county assessor may not use a schedule other than the schedule provided in this section without prior written consent of the commission.
(d)
If a county assessor deviates from the schedule provided in this section and the taxpayer makes an appeal in accordance with Subsection (3), the county assessor has the burden of proof in the appeal, whether before a county board of equalization, the commission, or a court.
Frequently Asked Questions About Utah § 59-2-301.9
What does Utah Code § 59-2-301.9 cover?
Section 59-2-301.9 ("Assessment of pollution control equipment.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-2-301.9?
A common citation format is "Utah Code § 59-2-301.9" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-2-301.9 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
