LANDS IN THE STATE OF UTAH
Utah Division of Oil, Gas & Mining
State of Utah requires a permit for any disturbance on the ground, other than casual mining. Before mining begins, a permit must be obtained from the Utah Division of Oil, Gas & Mining for permission to mine on any land in the state regardless of ownership. The cost of this permit depends on the proposed size of the mine.
Permits for mining or exploration on all land in Utah:
Utah Division of Oil, Gas & Mining
1594 West North Temple, Suite 1210
P.O. Box 145801
Salt Lake City, UT 84114-5801 (801) 524-3900
Visit the UDOGM Website
Permission to prospect on state owned lands:
State/Trust Lands: On lands owned by the state, which include school trust land sections, a mineral lease must first be obtained from the School and Institutional Trust Lands Administration. NO mineral leases are granted on state or local parks.
School and Institutional Trust Lands Administration
675 East 500 South, Suite 500
Salt Lake City, UT 84102-2818 (801) 538-5100
Visit the SITLA Website
Disclaimer: The laws listed herein are only a portion of the State Code. No attempt has been made to include all laws that may apply to your claim or situation. The laws listed below were taken from the states website and deemed to be accurate when first posted. You should check the state website for the latest information and seek legal counsel if you or anyone else has any question whether you may be in violation of any statue or rule.
UTAH LAWS
RECORDING A CLAIM
17-21-18.5 1(d) for recording, indexing, and abstracting mining location notices, and
recording, indexing, and abstracting affidavits of labor affecting mining
claims, $10 for the first page if that page is not larger than 8-1/2 inches by 14
inches in size, and $2 for each
additional page; and
(e) for a location notice, affidavit, or proof of labor
which contains names of
more than two signers, $1 for each additional name, and for an affidavit or
proof of labor which contains more than one mining claim, $1 for each
additional mining claim.
(2) (a) Each county recorder shall record the mining rules of the several mining
districts in each county without fee.
MINING CLAIMS
Utah Code Title 40 – MINING CLAIMS
40-1-1. Lode claims -- Size and shape -- Discovery necessary.
A lode mining claim, whether located by one or more persons, may equal, but shall not exceed, 1,500 feet in length along the vein or lode and may extend 300 feet on each side of the middle of the vein at the surface, except where adverse rights render a lesser width necessary. The end lines of each claim must be parallel. No location of a mining claim shall be made until the discovery of the vein or lode within the limits of the claim located.
40-1-2. Discovery monument -- Notice of location -- Contents.
The locator at the time of making the discovery of such vein or lode must erect a monument at the place of discovery, and post thereon his notice of location which shall contain:
(1) The name of the claim.
(2) The name of the locator or locators.
(3) The date of the location.
(4) If a lode claim, the number of linear feet claimed in length along the
course of the vein each way from the point of discovery, with the width claimed
on each side of the center of the vein, and the general course of the vein or
lode as near as may be, and such a description of the claim, located by
reference to some natural object or permanent monument, as will identify the
claim.
(5) If a placer or mill site claim, the number of acres or superficial feet claimed, and such a description of the claim or mill site, located by reference to some natural object or permanent monument, as will identify the claim or mill site.
40-1-3. Boundaries to be marked.
Mining claims and mill sites must be distinctly marked on the ground so that the boundaries thereof can be readily traced.
40-1-4.
Copy of location notice to be recorded.
Within 30 days after the date of posting the location notice upon the claim, the
locator, or the locator's assigns, shall record a substantial copy of the notice
of location in the office of the county recorder of the county in which the
claim is situated.
40-1-6.
Affidavit of performance of annual labor or payment of maintenance fee.
(1) As used in this section, "assessment work" means the performance of
labor or making of improvements on or for the benefit of a mining claim.
(2) Within 30 days after the end of the annual period specified in 30 U.S.C.
Sec. 28 the owner of an unpatented lode or placer mining claim, or a mill or
tunnel site claim or someone on his behalf, shall record an affidavit in the
office of the county recorder of the county in which the claim is located
setting forth:
(a) the name and address of the owner of the claim;
(b) the name of the claim and the serial number, if any, assigned to the
claim by the United States Bureau of Land Management;
(c) if assessment work was required to be performed under 30 U.S.C. Sec. 28
or other federal law to maintain the claim, a statement that the annual
assessment work required to maintain the claim was performed; and
(d) if the assessment work was not required to be performed under 30 U.S.C.
Sec. 28 or other federal law, a statement that it is the intention of the owner
to hold the claim, and if a claim maintenance fee was paid as required by the
Omnibus Budget Reconciliation Act of 1993, Pub. L. 103-66 or other federal law,
a statement that the fee was paid in a timely manner.
(3) The affidavit, or a certified copy, shall be prima facie evidence of
the facts stated in the affidavit.
(4) The amendments made in this section do not affect any act or right
accruing or which has accrued or been established or any suit or proceeding
commenced before May 1, 1995.
40-1-7. District recorders -- Office abolished.
From and after the termination of the office of any mining district recorder now holding office in this state such district shall be abolished and such office shall become vacant.
40-1-8.
Vacancy and removal -- County recorder to receive records.
(1) If there is a vacancy in the office of recorder of any mining district,
or if there is no person in the mining district authorized to retain the custody
and give certified copies of the records, the person having custody of the
records shall deposit them in the office of the county recorder of the county in
which the mining district, or the greater part of the mining district, is
situated.
(2) That county recorder shall take possession of the records and may make
and certify copies from the records, including any other copies of records and
papers in the recorder's office pertaining to mining claims.
(3) Those certified copies shall be receivable in evidence in all courts
and before all officers and tribunals.
(4) The production of a certified copy shall be, without further proof,
evidence that the records were properly in the custody of the county recorder.
40-1-9.
County recorder may certify district records.
(1) When the books, records, and documents pertaining to the office of
mining district recorder have been deposited in the office of a county recorder,
the recorder may make and certify copies from those records.
(2) Those certified copies shall be receivable in all tribunals and before
all officers of this state in the same manner and to the same effect as if the
records had been originally filed or made in the office of the county recorder.
40-1-10.
Certified copies of records evidence.
Copies of notices of location of mining claims, mill sites and tunnel sites
heretofore recorded in the records of the several mining districts, and copies
of the mining rules and regulations in force therein and recorded, when duly
certified by the district or county recorder, shall be receivable in all
tribunals and before all officers of this state as prima facie evidence.
40-1-11.
Interfering with notices, stakes or monuments -- Penalty.
Any person who willfully or maliciously tears down or defaces a notice posted on
a mining claim, or takes up or destroys any stake or monument marking any such
claim, or interferes with any person lawfully in possession of such claim, or
who alters, erases, defaces or destroys any record kept by a mining district or
county recorder, is guilty of a misdemeanor, and shall be punished by a fine of
not less than $25 nor more than $100, or by imprisonment for not less than ten
days nor more than six months, or by both such fine and imprisonment.
40-1-12.
Damages for wrongful removal of ores.
When damages are claimed for the extraction or selling of ore from any mine or
mining claim and the defendant, or those under whom he claims, holds, under
color of title adverse to the claims of the plaintiff, in good faith, then the
reasonable value of all labor bestowed or expenses incurred in necessary
developing, mining, transporting, concentrating, selling or preparing said ore,
or its mineral content, for market, must be allowed as an offset against such
damages; provided, however, that any person who, wrongfully entering upon any
mine or mining claim and carrying away ores therefrom, or wrongfully extracting
and selling ores from any mine, having knowledge of the existence of adverse
claimants in any mine or mining claim, and without notice to them, knowingly and
willfully trespasses in or upon such mine or mining claim and extracts or sells
ore therefrom shall be liable to the owners of such ore for three times the
value thereof without any deductions either for labor bestowed or expenses
incurred in removing, transporting, selling or preparing said ore, or its
mineral content for market.
40-2-15.
Certification requirements -- Fees -- Recertification.
(1) The Labor Commission shall collect a fee for the following:
(a) certification tests;
(b) sections of the examination that must be retaken; or
(c) recertification certificates.
(2) The Labor Commission shall determine fees in this section under
Section
63-38-3.2.
(3) Any section of the certification test may be retaken if not
successfully completed.
(4) Experience and education required to obtain a certificate for the
corresponding occupations are as follows:
(a) A mine foreman certificate requires at least four years
varied underground coal mining experience, of which:
(i) two years' experience may be credited to a mining engineering
graduate of an approved four-year college; or
(ii) one year's experience may be credited to a graduate of a two-year
course in mining technology.
(b) (i) A surface foreman certificate requires at least three years of
varied surface experience.
(ii) An applicant may receive credit for surface experience in any other
industry that has substantially equivalent surface facilities.
(c) A fire boss certificate requires at least two years of underground
coal mining experience, of which:
(i) one year's experience may be credited to a mining engineering
graduate of an approved four-year college; or
(ii) six months' experience may be credited to a graduate of a two-year
course in mining technology.
(5) A certified person who leaves the mining industry for a period of
five years must be recertified.
40-2-16.
Necessity of certificate -- Temporary certificates -- Surface foreman
certificate -- Fee -- Employment of uncertified persons prohibited.
(1) A person may not work in any occupation referred to in Section
40-2-15
unless granted a certificate of competency by the Labor Commission.
(2) (a) The Labor Commission may issue, upon a showing of competency, a
temporary mine foreman certificate or a temporary surface foreman
certificate to remain in effect until the earlier of the next scheduled
certification examination or retest examination or until terminated by the Labor
Commission.
(b) (i) The Labor Commission may issue a surface foreman certificate to
a current holder of an underground mine foreman certificate, if the
applicant has three years of varied surface mining experience.
(ii) An applicant may receive credit for surface experience in any other
industry that has substantially equivalent surface facilities, if he has
performed or is presently performing the duties normally required of a surface
foreman.
(3) The Labor Commission shall collect a fee determined under Section
63-38-3.2
for each temporary certificate.
(4) (a) An owner, operator, contractor, lessee, or agent may not employ
a worker in any occupation referred to in Section
40-2-15
who is uncertified.
(b) The certificate shall be on file and available for inspection to
interested persons in the office of the mine.
MINE RESCUE TEAM
40-5-6.
Mine rescue team required -- Immunity of rescue participants.
(1) Each mine owner shall maintain and support a mine rescue team at such
owner's mine or otherwise ensure the availability of a mine rescue team in the
event of an emergency, in accordance with the requirements of the Federal Mine
Safety and Health Act of 1977, and the regulations promulgated under it.
(2) An individual, mine owner, or sponsoring owner who participates in a
mine rescue operation during an emergency at the owner or sponsor's mine and who
in good faith provides emergency care or assistance to an injured person during
the emergency, is not liable in damages to such injured person on account of
rendering emergency care or assistance.
UTAH MINED LAND RECLAMATION ACT
40-8-1.
Short title.
This act shall be known and may be cited as the "Utah Mined Land
Reclamation Act."
40-8-12.5.
Reclamation required.
Every operator shall be obligated to conduct reclamation and shall be
responsible for the costs and expenses thereof.
40-8-13.
Notice of intention required prior to mining operations -- Assurance of
reclamation required in notice of intention -- When contents confidential --
Approval of notice of intention not required for small mining operations --
Procedure for reviewing notice of intention.
(1) (a) Before any operator begins mining operations, or continues mining
operations pursuant to Section 40-8-23, the operator shall file a notice
of intention for each individual mining operation with the division.
(b) The notice of intention referred to in Subsection (1)(a) shall include:
(i) identification of all owners of any interest in a mineral deposit,
including any ownership interest in surface land affected by the notice;
(ii) copies of underground and surface mine maps;
(iii) locations of drill holes;
(iv) accurate area maps of existing and proposed operations; and
(v) information regarding the amount of material extracted, moved, or
proposed to be moved, relating to the mining operation.
(c) The notice of intention for small mining operations shall include a
statement that the operator shall conduct reclamation as required by rules
promulgated by the board.
(d) The notice of intention for mining operations, other than small mining
operations, shall include a plan for reclamation of the lands affected as
required by rules promulgated by the board.
(2) The division may require that the operator rehabilitate, close, or
mitigate the impacts of each drill hole, shaft, or tunnel when no longer needed
as part of the mining operation.
(3) Information provided in the notice of intention, and its attachments
relating to the location, size, or nature of the deposit that is marked
confidential by the operator shall be protected as confidential information by
the board and the division and is not a matter of public record unless the board
or division obtains a written release from the operator, or until the mining
operation has been terminated as provided in Subsection 40-8-21(2).
(4) (a) Within 30 days from the receipt of a notice of intention, the
division shall complete its review of the notice and shall make further
inquiries, inspections, or examinations that are necessary to properly evaluate
the notice.
(b) The division shall notify the operator of any objections to the notice
and shall grant the operator a reasonable opportunity to take action that may be
required to remove the objections or obtain a ruling relative to the objections
from the board.
(5) Except for the form and amount of surety, an approval of a notice of
intention for small mining operations is not required.
(6) The notice of intention for mining operations other than small mining
operations, shall be reviewed as provided in this Subsection (6).
(a) Within 30 days after receipt of a notice of intention or within 30 days
following the last action of the operator or the division on the notice of
intention, the division shall make a tentative decision to approve or disapprove
the notice of intention.
(b) The division shall:
(i) mail the information relating to the land affected and the tentative
decision to the operator; and
(ii) publish the information and the decision, in abbreviated form, one
time only, in all newspapers of general circulation published in the county
where the land affected is situated, and
in a daily newspaper
of general circulation in Salt Lake City, Utah.
(c) The division shall also mail a copy of the abbreviated information and
tentative decision to the zoning authority of the county in which the land
affected is situated and to the owner of record of the land affected.
(d) (i) Any person or agency aggrieved by the tentative decision may file a
request for agency action with the division.
(ii) If no requests for agency action are received by the division within
30 days after the last date of publication, the tentative decision on the notice
of intention is final and the division shall notify the operator.
(iii) If written objections of substance are received, the division shall
hold a formal adjudicative proceeding.
(e) This Subsection (6) does not apply to exploration.
(7) Within 30 days after receipt of a notice of intention concerning
exploration operations other than small mining operations, the division will
review the notice of intention and approve or disapprove it.
40-8-14.
Surety requirement -- Liability of small mining operations for failure to
reclaim -- Forfeiture of surety.
(1) After receiving notification that a notice of intention for mining
operations has been approved, but prior to commencement of those operations, the
operator shall provide surety to the division, in a form and amount determined
by the division or board as provided in this section.
(2) (a) Except as provided in Subsection (3), the division shall approve
the amount and form of surety.
(b) In determining the amount of surety to be provided, the division shall
consider:
(i) the magnitude, type, and costs of approved reclamation activities
planned for the land affected; and
(ii) the nature, extent, and duration of operations under the approved
notice.
(c) The division shall approve a fixed amount estimated to be required to
complete reclamation at any point in time covered by the notice of intent.
(d) (i) The division shall determine the amount of surety required for
notices of intention, by using cost data from current large mining sureties.
(ii) The costs shall be adjusted to reflect the nature and scope of
activities in the affirmative statement filed under Subsection 40-8-18(4).
(e) In determining the form of surety to be provided by the operator, the
division shall approve a method acceptable to the operator consistent with the
requirements of this chapter. The form of surety that the operator may provide
includes, but is not limited to, the following:
(i) collateral;
(ii) a bond or other form of insured guarantee;
(iii) deposited securities; or
(iv) cash.
(3) (a) If the operator proposes reclamation surety in the form of a
written contractual agreement, the board shall approve the form of surety.
(b) In making this decision, the board shall consider:
(i) the operator's:
(A) financial status;
(B) assets within the state;
(C) past performance in complying with contractual agreements; and
(D) facilities available to carry out the planned work;
(ii) the magnitude, type, and costs of approved reclamation activities
planned for the land affected; and
(iii) the nature, extent, and duration of operations under the approved
notice.
(4) In determining the amount and form of surety to be provided under this
section, consideration shall be given to similar requirements made on the
operator by landowners, governmental agencies, or others, with the intent that
surety requirements shall be coordinated and not duplicated.
(5) The liability under surety provisions shall continue until liability,
in part, or in its entirety, is released by the division.
(6) (a) If the operator of a mining operation, including a small mining
operation, fails or refuses to carry out the necessary land reclamation as
outlined in the approved notice of intention, the board may, after notice and
hearing, declare any surety filed for this purpose
forfeited.
(b) With respect to the surety filed with the division, the board shall
request the attorney general to take the necessary legal action to enforce and
collect the amount of liability.
(c) If surety or a bond has been filed with the Division of Forestry, Fire,
and State Lands, the School and Institutional Trust Lands Administration, or any
agency of the federal government, the board shall certify a copy of the
transcript of the hearing and transmit it to the agency together with a request
that the necessary forfeiture action be taken.
(d) The forfeited surety shall be used only for the reclamation of the land
to which it relates, and any residual amount returned to the rightful claimant.
40-8-15.
Notice of commencement to division -- Operations and progress report.
(1) Within 30 days after commencement of mining operations under an
approved notice of intention, the operator shall give notice of such
commencement to the division.
(2) At the end of each calendar year, unless waived by the division, each
operator conducting mining operations under an approved notice of intention
shall file an operations and progress report with the division on a form
prescribed in the rules promulgated by the board.
40-8-16.
Approved notice of intention valid for life of operation -- Withdrawal,
withholding, or refusal of approval -- Procedure and basis.
(1) An approved notice of intention or approved revision of it remains
valid for the life of the mining operation, as stated in it, unless the board
withdraws the approval as provided in Subsection (2).
(2) The board or the division shall not withdraw approval of a notice of
intention or revision of it, except as follows:
(a) Approval may be withdrawn in the event that the operator substantially
fails to perform reclamation or conduct mining operations so that the approved
reclamation plan can be accomplished.
(b) Approval may be withdrawn in the event that the operator fails to
provide and maintain surety as may be required under this chapter.
(c) Approval may be withdrawn in the event that mining operations are
continuously shut down for a period in excess of five years, unless the extended
period is accepted upon application of the operator.
(3) Approval of a notice of intention may not be refused, withheld, nor
withdrawn by the division until the operator, who holds or has applied for such
approval, has had an opportunity to request a hearing before the board, present
evidence, cross-examine, and participate fully in the proceedings. Based on the
record of the hearing, the board will issue an order concerning the refusal,
withholding, or withdrawal of the notice of intention. If no hearing is
requested, the division may refuse, withhold, or withdraw approval of a notice
of intention.
(4) In the event that the division or the board withdraws approval of a
notice of intention or its revision, all mining operations included under the
notice shall be suspended in accordance with procedures and schedule approved by
the division.
40-8-17.
Responsibility of operator to comply with applicable rules, regulations and
ordinances -- Inspections.
(1) The approval of a notice of intention shall not relieve the operator
from responsibility to comply with all other applicable statutes, rules,
regulations, and ordinances, including but not limited to, those applying to
safety, air and water pollution, and public liability and property damage.
(2) As a condition of consideration and approval of a notice of intention,
each applicant or operator under a notice of intention shall permit members of
the board, the division, or other state agency having lawful interest in the
administration of this act, to have the right, at all reasonable times, to enter
the affected land and all related properties included in the notice of
intention, whether or not approved, to make inspections for the purposes of this
act.
40-8-18.
Notice of intention to revise operations -- Procedure.
(1) (a) Since mining operations and related reclamation plans may need to
be revised to accommodate changing conditions or new technology, an operator
conducting mining operations under an approved notice of intention shall submit
to the division a notice of intention when revising mining operations.
(b) The notice of intention to revise mining operations shall be submitted
in the form required by the rules promulgated by the board.
(2) (a) The notice of intention to revise mining operations will be
designated as an amendment to the existing notice of intention by the division,
based on rules promulgated by the board.
(b) An amendment of a notice of intention will be reviewed and considered
for approval or disapproval by the division within 30 days of receipt of a
notice of intention to revise mining operations.
(3) (a) A notice of intention to revise mining operations, if not
designated as an amendment of a notice of intention as set forth in Subsection
(2), shall be processed and considered for approval by the division in the same
manner and within the same time period as an original notice of intention.
(b) The operator shall be authorized and bound by the requirements of the
existing notice until the revision is acted upon and any revised surety
requirements are established and satisfied.
(4) (a) If a change in the operation occurs, a mining operation
representative shall submit an amendment to the notice of intention.
(b) Although approval of an amendment to the notice of intention by small
mining operations is not required, a revised surety shall be filed by the
permittee prior to implementing the amended notice of intention.
40-8-19.
Transfer of mining operation under approved notice of intention.
Whenever an operator succeeds to the interest of another operator who holds
an approved notice of intention or revision covering a mining operation, by
sale, assignment, lease, or other means, the division may release the first
operator from his responsibilities under his approved notice of intention,
including surety, provided the successor assumes all of the duties of the former
operator, to the satisfaction of the division, under this approved notice of
intention, including its then approved reclamation plan and the posting of
surety. Upon the satisfactory assumption of such responsibilities by the
successor operator, under conditions approved by the division, the approved
notice of intention shall be transferred to the successor operator.
40-8-20.
Applicability.
This act shall apply to all lands in the state of Utah lawfully subject to
its police power. No political subdivision of this state shall enact laws,
regulations, or ordinances which are inconsistent with this act.
40-8-21.
Temporary suspension or termination of operations -- Notice to division --
Evaluation and inspection -- Release of surety -- Evidence of compliance.
(1) In the case of a temporary suspension of mining operations, excluding
labor disputes, expected to be in excess of five years' duration, the operator
shall, within 30 days, notify the division.
(2) In the case of a termination of mining operations or a suspension of
such operations expected to extend for a period in excess of two years, the
operator shall furnish the division with such data as it may require in order to
evaluate the status of the mining operation, performance under the reclamation
plan, and the probable future status of the mineral deposit and condition of the
land affected.
(3) Upon receipt of notification of termination or extended suspension, the
division shall, within 30 days, cause an inspection to be made of the property
and take whatever action may be appropriate in furtherance of the purposes of
this chapter.
(4) The full release by the division of surety posted under an approved
notice of intention shall be prima facie evidence that the operator has fully
complied with the provisions of this chapter.
40-8-22.
Division cooperation -- Agreements.
(1) The division shall cooperate with other state agencies, local
governmental bodies, agencies of the federal government, and appropriate private
interest in the furtherance of the purposes of this act.
(2) The division is authorized to enter into cooperative agreements with
these agencies, as may be approved by the board, in furtherance of the purposes
of this act and may accept or commit funds in connection thereto as may be
appropriated or otherwise provided for the purpose and as specifically approved
by the board, except that such actions shall not result in any delegation of
powers, responsibility, or authority conferred upon the board or division by
this act.
40-8-23.
Effective dates -- Exceptions.
This act shall become effective sixty days after adjournment of the
Legislature except as follows:
(1) Mining operations which are active on the effective date of this act
will be required to prepare and submit a notice of intention on or before July
1, 1977, and shall be authorized to continue such existing operations until the
operator obtains approval of his notice of intention. Such approval shall be
obtained by the operator within 36 months from the date of submission of this
notice. Subsequent to approval of the notice of intention, the operator shall be
bound by the provisions of the approved notice of intention and surety
requirements as provided in Sections 40-8-13 and 40-8-14.
(2) Mining operations which are active on the effective date of this act
and which are suspended or terminated on or before July 1, 1977, shall advise
the division of this fact before July 10, 1977, and shall not be required to
submit a notice of intention.
(3) Mining operations which are inactive on the effective date of this act
and which resume operations on or before July 1, 1977, shall be required to
prepare and submit a notice of intention within twelve months following the
effective date of this act or within six months of the resumption of such
operations, whichever is earlier, and shall be authorized to conduct operations
as described in the notice of intention until the operator obtains approval of
his notice of intention. Such approval shall be obtained by the operator within
36 months from the date of submission of the notice. Subsequent to approval of
the notice of intention the operator shall be bound by the provisions of the
approved notice of intention and surety requirements as provided in Sections
40-8-13 and 40-8-14.
(4) The board and division, in the initial application of this act and
until July 1, 1977, shall not be bound by the thirty-day time limitation within
which to take action on a notice of intention; but all notices of intention
filed before July 1, 1977, shall be acknowledged as received within thirty days
of receipt and action shall be commenced by the division within twelve months
from the date of receipt.
(5) This act and the rules and regulations promulgated under it shall be
fully effective for all operators and mining operations active on the effective
date of this act or commenced or reactivated on and after July 1, 1977.
RECORD OF ASSESSMENT
59-2-205.
Record of assessment of mines -- Review by county assessor.
(1) Each year the commission shall prepare a record of assessment of
mines. The record shall include the following information for all mines subject
to assessment by the commission:
(a) the owner of the mine;
(b) the name and description and location of the mine;
(c) the county in which the mine is located;
(d) the value of the mine;
(e) the value of the machinery;
(f) the value of supplies and other personal property;
(g) the value of improvements; and
(h) the value of machinery, property, and surface improvements having a
value separate and independent of the mines or mining claims assessed by the
commission, and the names of the owners of the machinery, property, or surface
improvements, together with any other information determined by the commission.
(2) The record of the assessment and the information upon which the
assessments and apportionments are calculated are available for review upon
request by a county assessor.
DEFINITIONS
(ii) Section
59-10-129.
(20) "Metalliferous minerals" includes gold, silver, copper, lead, zinc,
and uranium.
(21) "Mine" means a natural deposit of either metalliferous or
nonmetalliferous valuable mineral.
(22) "Mining" means the process of producing, extracting, leaching,
evaporating, or otherwise removing a mineral from a mine.
59-2-207.
Statements for mines -- Penalty for failure to file statement or information
-- Assessment without statement -- Penalty -- Waiver, reduction, or compromise
of penalty -- Extension of time for filing statement -- Appeals.
(1) (a) A person, or an officer or agent of that person, owning or
operating property described in Subsection (1)(b) shall file with the
commission, on a form prescribed by the commission, a sworn statement on or
before March 1 of each year:
(i) showing in detail all real property and tangible personal property
located in the state that the person owns or operates; and
(ii) containing any other information the commission requires.
(b) Subsection (1)(a) applies to the following property:
(i) a mine;
(ii) a mining claim; or
(iii) a valuable mineral deposit, including lands containing coal or
hydrocarbons.
(c) (i) The commission may allow an extension for filing the statement
under Subsection (1)(a) for a time period not exceeding 30 days, unless the
commission determines that extraordinary circumstances require a longer period
of extension.
(ii) The commission shall grant a person, or an officer or agent of that
person, an extension for filing the statement under Subsection (1)(a) for a time
period not exceeding 15 days if:
(A) a federal regulatory agency requires the taxpayer to file a
statement that contains the same information as the statement under Subsection
(1)(a); and
(B) the person, or an officer or agent of that person, requests the
commission to grant the extension.
(2) The commission shall assess and list the property described in
Subsection (1)(b) using the best information obtainable by the commission if a
person, or an officer or agent of that person, fails to file the statement
required under Subsection (1)(a) on or before the later of:
(a) March 1; or
(b) if the commission allows an extension under Subsection (1)(c) for
filing the statement, the day after the last day of the extension period.
(3) (a) Except as provided in Subsection (3)(c), the commission shall
assess a person a penalty as provided in Subsection (3)(b), if the person, or an
officer or agent of that person, fails to file:
(i) the statement required under Subsection (1)(a) on or before the
later of:
(A) March 1; or
(B) if the commission allows an extension under Subsection (1)(c) for
filing the statement, the day after the last day of the extension period; or
(ii) any other information the commission determines to be necessary to:
(A) establish valuations for assessment purposes; or
(B) apportion an assessment.
(b) The penalty described in Subsection (3)(a) is an amount equal to the
greater of:
(i) 10% of the person's estimated tax liability under this chapter for
the current calendar year not to exceed $50,000; or
(ii) $100.
(c) (i) Notwithstanding Subsections (3)(a) and (4), the commission may
waive, reduce, or compromise a penalty imposed under this section if the
commission finds there are reasonable
grounds for the waiver, reduction, or compromise.
(ii) If the commission waives, reduces, or compromises a penalty under
Subsection (3)(c)(i), the commission shall make a record of the grounds for
waiving, reducing, or compromising the penalty.
(4) The county treasurer shall collect the penalty imposed under
Subsection (3) as provided in Section
59-2-1308.
(5) A person subject to a penalty under Subsection (3) may appeal the
penalty according to the procedures and requirements of Title 63, Chapter 46b,
Administrative Procedures Act.
59-2-209.
Assessment of improvements, machinery, or structures placed on mines.
Nothing in this chapter may be construed to exempt from taxation any
supplies used in mills, reduction works, or mines, or any improvements,
machinery, or other property placed upon or used in connection with a mine
or mining claim, which has a value separate and independent of the mine
or mining claim.
59-2-210.
Collection and enforcement of tax on mines -- Lien -- Tax liability of owners
of fractional interests -- Duties of unit operators -- Penalties.
(1) The tax mentioned in the preceding sections on mines, mining claims,
and mining property shall be collected, and payment enforced, in the manner
provided for the collection and enforcement of other taxes, except as provided
in Subsection (3).
(2) Every tax is a lien upon the mine or mining claim and related
mining machinery and improvements. The lien attaches on January 1. Sale of
property for delinquent taxes may be made as provided for the sale of real
estate for delinquent taxes, except as set forth below.
(3) (a) If oil, gas, or other hydrocarbon wells or fields belonging to
multiple owners are operated as a unit, the owner of each fractional interest in
the unit is liable for the same proportion of the tax assessed against the total
unit that the owner's interest bears to the total interest in the unit.
(b) The unit operator shall be notified of the assessment against the
entire unit as provided in Section
59-2-201.
The operator shall collect the applicable tax from the owner of each fractional
interest, and remit the tax assessed against the entire unit. The operator
shall also file the statement described in Section
59-2-207
for the entire unit. The commission may require that the statement include a
listing of all fractional interest owners and their interests.
(c) The unit operator may, in a manner provided by the commission,
deduct and withhold from royalty payments, or from any other payments due to any
fractional interest owner, the amount of the tax owed by the fractional interest
owner.
(d) If the unit operator fails to collect the applicable tax from the
fractional interest owners and remit the tax as provided, a penalty shall be
imposed against the operator by the county treasurer of the county in which the
unit is located. The penalty is equal to the amount of the tax due and owing
the county for the tax period in question from that unit.
(e) Failure of the unit operator to collect and remit the tax does not
preclude tax authorities from utilizing regular collection and enforcement
remedies and procedures against the owner of any fractional interest to collect
the tax owed by the owner. A nonoperating owner is not subject to penalty or
interest upon the tax owed unless the owner fails to remit the tax within 20
days after notification by the county treasurer of the default of the operator.
(f) As used in this section, "unit" means any single oil, gas, or other
hydrocarbon well or field which has multiple ownership, or any combination of
oil, gas, or other hydrocarbon wells, fields, and properties consolidated into a
single operation, whether by a formal agreement or otherwise. "Owner" means the
holder of any interest or interests in those properties or units, including
royalty interests.