59-2-107. Classes of personal property -- Rulemaking authority.
The commission shall make rules:
(1) in accordance with; Title 63G, Chapter 3, Utah Administrative Rulemaking Act
(2) defining classes of items considered to be personal property for purposes of this chapter;
(3) defining items that fall into the classes established under Subsection; and (2)
(4) defining any class or item as personal property if the commission defined that class or item as personal property prior to January 1, 2004, by: a rule made in accordance with; Title 63G, Chapter 3, Utah Administrative Rulemaking Act a published decision of the commission; or an official schedule published by the commission.