The Uinta County Assessor is tasked with the responsibility of identifying, valuing and assessing all personal property not specifically exempt by statutes. To meet this end procedures have been established and outlined as follows:
Identification of Businesses
Commercial and industrial operations are identified through various means such as sales tax lists, telephone books, advertisements, observations or word of mouth. New businesses are added to a historical listing of businesses in the Computer Assisted Mass Appraisal (CAMA) sub-system developed by the state. The information contained in this file is used to generate letters and forms sent to the businesses each year requesting updated reports/renditions of personal property. The timetable for the mailing of the forms is in late November of each year and they must be completed and returned by the following March 1.
Taxable Personal Property
All tangible personal property used in a business is taxable and must be listed. This will include (but not limited to) all furniture, fixtures, machines, computers, software, equipment, telephone systems, tools, manuals or libraries, unlicensed vehicles, mobile machinery, along with any small items used in a business. Leasehold improvements must be reported, but listed separately and clearly identified. Leased equipment must be listed in detail along with the name and address of the lease company. Inventory held for resale and licensed vehicles should not be reported.
To insure that a proper value is placed on each item of personal property, it is in the interest of the owner to list as much information as possible. The forms provided have columns for Description, Make, Model, Year Built, Serial Number, Installed Cost, Date Acquired and New/Used. If you paid separately for freight, installation, taxes or other fees, the cost must be either added to the item or listed separately and identified. The three most important columns are the Description, Installed Cost and Date Acquired. These will establish the category, trending and depreciation tables used in arriving at a value for tax purposes.
This field on the personal property form must be completed to insure that the property is assessed in the appropriate tax district. A separate form should be completed for each location.
After the first years reporting this office will generate and mail a personal property listing reflecting the information provided the previous year. Corrections, deletions and additions must be made to the forms and returned to this office by the March 1 deadline.