Utah § 11-70-203 Privilege tax on state-owned land.

Utah Statutes

§ 11-70-203 — Privilege tax on state-owned land.

Utah § 11-70-203

Title 11Cities, Counties, and Local Taxing Units

Ch. 11-70Utah Fairpark Area Investment and Restoration District

Part 11-70-2Creation and Powers of Utah Fairpark Area Investment and Restoration District

This text of Utah § 11-70-203 (Privilege tax on state-owned land.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 11-70-203 (2026).

Text

(1)(1)(a) Subject to Subsection (1)(b), the possession or beneficial use of property on state-owned land is subject to Title 59, Chapter 4, Privilege Tax.

(1)(b) Subsection (1)(a) does not apply to a qualified stadium during the construction of the qualified stadium and before title to the stadium is conveyed to the fairpark district as required in an agreement under Subsection 11-70-502(3).

(2)(2)(a) As provided in Subsection (2)(b):

(2)(a)(i) for revenue from a privilege tax under Subsection (1) on a designated parcel that is part of the fair park land:

(2)(a)(i)(A) 75% of the revenue shall be paid to the fairpark district; and

(2)(a)(i)(B) 25% of the revenue shall be paid to the fair park authority; and

(2)(a)(ii) for revenue from a privilege tax under Subsection (1) on a designated p

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(1) (1)(a) Subject to Subsection (1)(b), the possession or beneficial use of property on state-owned land is subject to Title 59, Chapter 4, Privilege Tax.
(1)(b) Subsection (1)(a) does not apply to a qualified stadium during the construction of the qualified stadium and before title to the stadium is conveyed to the fairpark district as required in an agreement under Subsection 11-70-502(3).
(2) (2)(a) As provided in Subsection (2)(b):
(2)(a)(i) for revenue from a privilege tax under Subsection (1) on a designated parcel that is part of the fair park land:
(2)(a)(i)(A) 75% of the revenue shall be paid to the fairpark district; and
(2)(a)(i)(B) 25% of the revenue shall be paid to the fair park authority; and
(2)(a)(ii) for revenue from a privilege tax under Subsection (1) on a designated parcel that is part of other state land, 100% of the revenue shall be paid to the fairpark district.
(2)(b) The treasurer of the county in which the fair park land is located shall, in the manner and at the time provided in Section 59-2-1365, pay and distribute to the fairpark district and the fair park authority, as applicable, the revenue described in Subsection (2)(a).
(3) (3)(a) The fairpark district shall use 20% of the money the fairpark district is paid under Subsection (2)(a)(ii) for moderate income housing, as defined in Section 10-20-102, within the host municipality.
(3)(b) The fairpark district and host municipality shall coordinate and work together to identify how, when, and where the money described in Subsection (3)(a) is spent.