Leased/multi-location business personal property is requested to be reported within an Excel file emailed toPP-LEASE@SLCO.ORG.
The signature page should be emailed also; it does not need to be mailed separately. The preferred column headers for each Excel sheet would be as follows, in order:
"An Item of taxable tangible personal property means equipment, machinery, furniture or other tangible personal property that is functioning at its highest and best use for the purpose it was designed and constructed and is generally capable of performing
that function without being combined with other items of personal property. An item of taxable tangible personal property is not an individual component part of a piece of machinery or equipment, but an item of machinery or equipment as a whole. For
example, a fully functioning computer is an item of taxable tangible personal property but the motherboard, hard drive, tower or sound card, are not.”
(The Utah State Tax Commission, Recommended Personal Property Valuation Schedules, p.29)
SALT LAKE COUNTY ASSESSOR PO BOX 147421 SALT LAKE CITY, UT 84114 385-468-7999