Utah § 59-2-405.3 - Uniform statewide fee on motor homes -- Distribution of revenues.
Full text of Utah Utah Code § 59-2-405.3 — Uniform statewide fee on motor homes -- Distribution of revenues., with citation guidance and answers to common questions.
§ 59-2-405.3. Uniform statewide fee on motor homes -- Distribution of revenues.
Effective 1/1/2019 59-2-405.3.
Uniform statewide fee on motor homes -- Distribution of revenues.
(1)
For purposes of this section, "motor home" means:
(a)
a motor home, as defined in Section 13-14-102, that is required to be registered with the state; or
(b)
a self-propelled vehicle that is:
(i)
modified for primary use as a temporary dwelling for travel, recreational, or vacation use; and
(ii)
required to be registered with the state.
(2)
In accordance with Utah Constitution Article XIII, Section 2, Subsection (6), a motor home is:
(a)
exempt from the tax imposed by Section 59-2-103; and
(b)
in lieu of the tax imposed by Section 59-2-103, subject to a uniform statewide fee described in Subsection (3).
(3)
The uniform statewide fee for a motor home is:
Age of Motor Home
Uniform Statewide Fee
15 or more years
$90
12 or more years but less than 15 years
$180
9 or more years but less than 12 years
$315
6 or more years but less than 9 years
$425
3 or more years but less than 6 years
$540
Less than 3 years
$690
(4)
Notwithstanding Section 59-2-407, a motor home subject to the uniform statewide fee imposed by this section that is brought into the state shall, as a condition of registration, be subject to the uniform statewide fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year.
(5)
(a)
Each county shall distribute the revenue collected by the county from the uniform statewide fee imposed by this section to each taxing entity in which each motor home subject to the uniform statewide fee is located in the same proportion in which revenue collected from the ad valorem property tax is distributed.
(b)
Each taxing entity described in Subsection (5)(a) that receives revenue from the uniform statewide fee imposed by this section shall distribute the revenue in the same proportion in which revenue collected from the ad valorem property tax is distributed.
(6)
An appeal relating to the uniform statewide fee imposed on a motor home by this section shall be filed pursuant to Section 59-2-1005.
Frequently Asked Questions About Utah § 59-2-405.3
What does Utah Code § 59-2-405.3 cover?
Section 59-2-405.3 ("Uniform statewide fee on motor homes -- Distribution of revenues.") 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 § 59-2-405.3?
A common citation format is "Utah Code § 59-2-405.3" (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 § 59-2-405.3 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.
