Utah § 17C-1-414 Project area boundaries that divide a tax parcel -- Deletion of parcel from tax increment calculation.

Utah Statutes

§ 17C-1-414 — Project area boundaries that divide a tax parcel -- Deletion of parcel from tax increment calculation.

Utah § 17C-1-414

Title 17CLimited Purpose Local Government Entities - Community Reinvestment Agency Act

Ch. 17C-1Agency Operations

Part 17C-1-4Project Area Funds

This text of Utah § 17C-1-414 (Project area boundaries that divide a tax parcel -- Deletion of parcel from tax increment calculation.) 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. § 17C-1-414 (2026).

Text

(1)If the boundaries of a project area, as described in the project area plan, include part of a tax parcel and exclude part of the same tax parcel, the agency shall provide the assessor of the county in which the project area is located a metes and bounds description of the part of the tax parcel included within the project area boundaries.

(2)If an agency fails to comply with the requirement of Subsection (1), the assessor of the county in which the tax parcel is located may exclude that parcel from the project area for purposes of calculating tax increment to be paid to the agency until the agency complies with the requirement of Subsection (1).

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(1) If the boundaries of a project area, as described in the project area plan, include part of a tax parcel and exclude part of the same tax parcel, the agency shall provide the assessor of the county in which the project area is located a metes and bounds description of the part of the tax parcel included within the project area boundaries.
(2) If an agency fails to comply with the requirement of Subsection (1), the assessor of the county in which the tax parcel is located may exclude that parcel from the project area for purposes of calculating tax increment to be paid to the agency until the agency complies with the requirement of Subsection (1).