1. (1) Each year, the commission shall prepare a record of assessment of the following companies:

   1. (a) public utility companies;
   2. (b) airlines;
   3. (c) air charter services; and
   4. (d) air contract services.

2. (2) The record of assessment under Subsection (1) shall include:

   1. (a) the name of each person engaged in business within the state in a company described in Subsection (1);
   2. (b) 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
   3. (c) any other information as determined by the commission.

3. (3) At the request of a county assessor, the commission shall provide to the county assessor:

   1. (a) the record of assessment described in Subsection (1); and
   2. (b) the information upon which the assessments and apportionments contained in the record of assessment are made.

Amended by Chapter 269, 2024 General Session