Classes of personal property -- Rulemaking authority.

The commission shall make rules: (1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (2) defining classes of items considered to be personal property for purposes of this chapter; (3) defining items that fall into the classes established under Subsection (2); and (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: (a) a rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act; (b) a published decision of the commission; or (c) an official schedule published by the commission.