---
type: "Bill"
title: "Acquisition Cost Definition"
description: "Acquisition Cost Definition"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2020"
identifier: "H.B. 48"
citation: "Utah H.B. 48 (2020)"
classification: ["bill"]
subjects: ["Property Tax", "Revenue and Taxation"]
status: "enacted"
primary_sponsors: ["Spendlove, Robert M."]
version_count: 3
action_count: 53
vote_count: 6
first_action: "2020-01-08"
last_action: "2020-03-24"
source: "openstates"
source_identifier: "ocd-bill/754db4a0-87b9-41e7-8d02-d782bb82af59"
source_url: "https://le.utah.gov/~2020/bills/static/HB0048.html"
source_hash: "08cef2b18a05dcfd559cd89115d48db53597b83ddd2e16ed813a6906a81b152d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ut"]
---

# Utah H.B. 48 (2020) — Acquisition Cost Definition

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://le.utah.gov/~2020/bills/hbillint/HB0048.pdf)
2. **Amended** (committee substitute) — [source](https://le.utah.gov/~2020/bills/hbillamd/HB0048.pdf)
3. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2020/bills/hbillenr/HB0048.pdf)

## Votes

- passed 3rd reading — **74–0** (pass) · lower
- passed 2nd reading — **28–0** (pass) · upper
- passed 3rd reading — **26–0** (pass) · upper
- concurs with Senate amendment — **69–0** (pass) · lower
- passed 3rd reading — **26–0** (pass) · upper
- Senate Comm - Favorable Recommendation — **6–0** (pass) · lower

## Sponsors

- Spendlove, Robert M. — primary (person)
- Fillmore, Lincoln — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-01-08** Bill Numbered but not Distributed
- **2020-01-08** Numbered Bill Publicly Distributed
- **2020-01-08** bill sent to agencies for fiscal input
- **2020-01-16** received bill from Legislative Research
- **2020-01-18** fiscal note publicly available
- **2020-01-22** received fiscal note from Fiscal Analyst
- **2020-01-27** 1st reading (Introduced) `introduction, reading-1`
- **2020-01-27** Rules to 3rd Reading Calendar
- **2020-01-27** 2nd suspended
- **2020-01-27** 2nd reading `reading-2`
- **2020-01-27** 3rd reading `reading-3`
- **2020-01-27** passed 3rd reading `passage`
- **2020-01-27** to Senate
- **2020-01-28** received from House
- **2020-01-28** 1st reading (Introduced) `introduction, reading-1`
- **2020-01-30** to Senate Revenue and Taxation Committee `referral-committee`
- **2020-01-30** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2020-01-31** committee report favorable `committee-passage-favorable`
- **2020-01-31** placed on 2nd Reading Calendar
- **2020-02-06** 2nd reading `reading-2`
- **2020-02-06** passed 2nd reading `reading-2`
- **2020-02-07** 3rd reading `reading-3`
- **2020-02-07** passed 3rd reading `passage`
- **2020-02-07** signed by President/returned to House
- **2020-02-07** to House
- **2020-02-10** received from Senate
- **2020-02-10** signed by Speaker/sent for enrolling
- **2020-02-11** Bill Received from House for Enrolling
- **2020-02-11** Draft of Enrolled Bill Prepared
- **2020-03-12** recalled by Senate
- **2020-03-12** motion to reconsider
- **2020-03-12** floor amendment # 1
- **2020-03-12** passed 3rd reading `passage`
- **2020-03-12** to House with amendments
- **2020-03-12** received from Senate
- **2020-03-12** motion to reconsider
- **2020-03-12** motion to reconsider
- **2020-03-12** placed on Concurrence Calendar
- **2020-03-12** motion to reconsider
- **2020-03-12** concurs with Senate amendment
- **2020-03-12** to Senate
- **2020-03-12** received from House
- **2020-03-12** signed by President/returned to House
- **2020-03-12** to House
- **2020-03-13** received from Senate
- **2020-03-13** signed by Speaker/sent for enrolling
- **2020-03-16** Bill Received from House for Enrolling
- **2020-03-16** Draft of Enrolled Bill Prepared
- **2020-03-20** Enrolled Bill Returned to House or Senate
- **2020-03-20** enrolled bill to Printing
- **2020-03-23** received enrolled bill from Printing
- **2020-03-23** to Governor `executive-receipt`
- **2020-03-24** Governor Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/754db4a0-87b9-41e7-8d02-d782bb82af59`. Confidence: reported (aggregated from official Utah legislature records).