Owning at 9,800 feet, and what it actually asks.

Usually, yes, and it is the biggest single line most buyers miss. Utah assesses a primary residence on a reduced share of its market value and assesses a property that is not somebody's primary residence on the full amount. With around 151 full time residents in a town that holds hundreds of dwellings, most Brian Head property falls on the second side of that line, so two identical cabins can carry very different annual tax bills depending on how they are used. Confirm the current rate and basis with Iron County and the Utah State Tax Commission.

There are several layers rather than one number. An application fee covers the first unit, a fire inspection has to be passed before the license is issued and repeats every two years, the town charges an annual per unit fee that runs higher for a cabin than for a condo, and there is a quarterly fee set at a small percentage of gross rental earnings, all on top of state sales tax and transient room tax. Licenses expire on September 30 rather than at the end of the calendar year. Get the current schedule from Brian Head Town, because these figures are reviewed every year.

No. The property has to be connected to the town water system, and hauling water to a property that is rented commercially is not allowed, which rules out parcels and older cabins that never got a town connection. It also has to pass a fire inspection and hold a current town business license before the first guest. If a rental plan is part of your math, verify the water connection and the licensing on that specific property before you write an offer.

It is a real commitment, not a dealbreaker. State Route 143 is the steepest paved state highway in Utah, and the last stretch into town is the steepest part of it. UDOT plows it all winter and can require chains or traction devices in a storm. In winter it is the only way in and out, because State Route 148 south through Cedar Breaks closes with the snow. Ask who plows your specific street, because the state road being clear does not mean your driveway is.

Confirm the water and sewer arrangement, the heating source and the propane setup on the specific property, because they vary more at this elevation than in a valley town. Get twelve months of costs where you can.

The roof first, by someone who works at this elevation, because the design snow load here is among the highest in Utah and a roof that held up somewhere else proves nothing. Then how the place is closed for winter, whether it can be fully drained or runs on monitored heat, since nights hit around zero a couple of dozen times a year and a frozen pipe is the most common expensive surprise. Then the water and sewer connections, the propane setup, defensible space around the structure, and what the internet and cell signal actually do at that address.

Yes, and about 151 people do. The town runs year round water, sewer, trash and snow removal, UDOT keeps State Route 143 open all winter, and the public safety department is cross trained for police, fire and medical calls with an ambulance based in town. What you accept is no school, no clinic and no grocery store in town, school 13 miles down the canyon in Parowan, a hospital about 45 minutes away in Cedar City, and the steepest paved state highway in Utah in the season you need it most.

Elevation, snow load and wildfire exposure all feed into it, and 2017 is not distant history to an underwriter. Get quotes early rather than at the end of a transaction.

Interest tracks the snow, so the busiest shopping happens when the mountain looks its best and prices reflect it. Seeing a property in the shoulder season, when the access road is bare and the yard is visible, usually tells you more than a tour on a perfect powder day.