Utah Statutes

§ 63N-3-1711 — Boundary adjustments.

Utah·Title 63N Economic Opportunity Act·Ch. 63N-3 Economic Development Programs·Part 63N-3-17 Major Sporting Event Venue Zone Act

If the relevant county assessor or county auditor adjusts parcel or lot boundaries relevant to a major sporting event venue zone, the creating entity administering the property tax increment or local sales and use tax increment collected in the major sporting event zone may:

(1)make corresponding adjustments to the qualified development zone of the major sporting event venue zone; and
(2)in consultation with the State Tax Commission, and with the approval of the State Tax Commission, make corresponding adjustments to the local sales and use tax boundary.

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Legislative History

Enacted by Chapter 495, 2025 General Session

Nearby Sections

15
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