§ 59-2-1335. Abbreviations permitted in proceedings.

(1) In all proceedings relating to assessment, levy, or collection of taxes or the subjection of any property to a charge for taxes of any nature, or the advertisement and sale of any property for taxes, the following initial letters, abbreviations, symbols, and figures may be used. The meaning of the initial letters, abbreviations, symbols, and figures is shown by the word or words placed opposite the initial letters, abbreviations, symbols, and figures:
a., ac. ................................................................................................................................ acre, acres
add. ... ................................................................................................................................... addition
ave. ........................................................................................................................................ avenue
beg. ................................................................................................................................... beginning
blk. ........................................................................................................................................... block
bet. ....................................................................................................................................... between
bdy., bdrs. ....................................................................................................... boundary, boundaries
ch., chs. ........................................................................................................................ chain, chains
com. .............................................................................................................................. commencing
cont. .................................................................................................................................. containing
deg. or degree symbol .............................................................................................. degree, degrees
dist. ...................................................................................................................................... distance
E. ............................................................................................................................................... east
E'ly ........................................................................................................................................ easterly
ft. ....................................................................................................................................... foot, feet
frac. ................................................................................................................................... fractional
in., ins. ........................................................................................................................... inch, inches
lk., lks. .............................................................................................................................. link, links
lt., lts. .................................................................................................................................... lot, lots
m., min., or ' ............................................................................................................ minute, minutes
m. or l. .......................................................................................................................... more or less
N. ............................................................................................................................................ north
NE. ..................................................................................................................................... northeast
NE'ly. ........................................................................................................................... northeasterly
N'ly. .................................................................................................................................... northerly
NW. ................................................................................................................................... northwest
NW'ly. ........................................................................................................................ northwesterly
pt. ............................................................................................................................................. point
1/4 sec. ...................................................................................................................... quarter section
r., rs. ............................................................................................................................. range, ranges
rd., rds. ................................................................................................................................ rod, rods
R. of W. ....................................................................................................................... right-of-way
s. or " ....................................................................................................................... second, seconds
S. ........................................................................................................................................... south
SE. ...................................................................................................................................... southeast
SE'ly. ........................................................................................................................... southeasterly
S'ly. .................................................................................................................................... southerly
st. ............................................................................................................................................ street
sub. ................................................................................................................................. subdivision
S.L.M. ................................................................................................................ Salt Lake Meridian
SW. ................................................................................................................................... southwest
t., tp., tps. ......................................................................................................... township, townships
th. ........................................................................................................................................... thence
U.S. sur. ............................................................................................................ United State Survey
U.S.M. ....................................................................................................... Uintah Special Meridian
W. ............................................................................................................................................. west
W'ly. ..................................................................................................................................... westerly

(2) Where the name of any railroad or railroad company is commonly referred to by the initial letters of the word constituting the name of the railroad, the initial letters may be used as an abbreviation for the full name of the railroad or railroad company in all cases where the name is used in the description of property.

(3) Commonly accepted initial letters, abbreviations, symbols, and figures having local significance may be used. Any initial letters, abbreviations, symbols, and figures shall first be approved by the commission. A written or printed explanation of initial letters, abbreviations, symbols, and figures shall appear in each assessment roll in which they are used and shall be published with each separate advertisement and sale for taxes in which they are used.

Repealed and Re-enacted by Chapter 3, 1988 General Session