The Property Tax Division of the Utah State Tax Commission is responsible for assessing properties that operate across county lines, such as utilities, mines, telecommunications or transportation companies. Although the Property Tax Division assesses these properties, the tax dollars belong to the counties in which the property operates. The owner of a centrally-assessed property has a right to file an appeal of the assessment by August 1. However, the affected counties also have an interest in the assessment and may file an appeal.
UAC monitors these appeals as they are filed and provides information for members to analyze potential impacts to their county. This information is available here: https://centrallyassessed.uacnet.org/