The commission shall make rules:

1. (1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
2. (2) defining classes of items considered to be personal property for purposes of this chapter;
3. (3) defining items that fall into the classes established under Subsection (2); and

4. (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:

   1. (a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;
   2. (b) a published decision of the commission; or
   3. (c) an official schedule published by the commission.

Amended by Chapter 382, 2008 General Session