Utah Statutes

§ 17C-1-607 — State Tax Commission and county assessor required to account for new growth -- County auditor notification requirements.

Utah·Title 17C Limited Purpose Local Government Entities - Community Reinvestment Agency Act·Ch. 17C-1 Agency Operations·Part 17C-1-6 Agency Annual Report, Budget, and Audit Requirements

Upon the expiration of a project area funds collection period:

(1)the State Tax Commission and the assessor of each county in which a project area is located shall count as new growth the assessed value of property with respect to which the taxing entity is receiving taxes or increased taxes for the first time; and
(2)the county auditor shall:
(2)(a) notify each taxing entity that levies or imposes a tax within the project area of the expiration of the project area funds collection period; and
(2)(b) provide each taxing entity with the calculation of new growth attributed to the project area.

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Utah § 17C-1-607 (State Tax Commission and county assessor required to account for new growth -- County auditor notification requirements.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Chapter 480, 2025 General Session

Nearby Sections

15
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