The rolling stock, and other movable property, belonging to any railroad company or corporation in this State, shall be considered personal property, and shall be liable to taxation and to execution and sale, in the same manner as the personal property of individuals, and such property shall not be exempted from execution and sale.
Rolling stock considered personal property
Utah Const. art. XII, § 14 — under CORPORATIONS.
Utah Const. art. XII, § 14
Rolling stock considered personal property