59-2-204. Record of assessment of public utility and air travel companies -- Review by county assessor.
(1) Each year, the commission shall prepare a record of assessment of the following companies: public utility companies; airlines; air charter services; and air contract services.
(2) The record of assessment under Subsection (1) shall include: the name of each person engaged in business within the state in a company described in Subsection (1); for each company described in Subsection (1), the total value of all of the company's tangible properties subject to assessment by the commission; and any other information as determined by the commission.
(3) At the request of a county assessor, the commission shall provide to the county assessor: the record of assessment described in Subsection (1); and the information upon which the assessments and apportionments contained in the record of assessment are made.