Utah Code § 11-58-600.7: Limit on tax differential the authority may receive from authority jurisdictional land.

The authority may not receive:

(1) a taxing entity's portion of property tax differential generated from an area that is part of the authority jurisdictional land and included within a community reinvestment project area under a community reinvestment project area plan, as defined in Section 17C-1-102, adopted before October 1, 2018, if the taxing entity has, before October 1, 2018, entered into a fully executed, legally binding agreement under which the taxing entity agrees to the use of the taxing entity's tax increment, as defined in Section 17C-1-102, under the community reinvestment project area plan; or

(2) property tax differential from a parcel of land:

(a) that is part of the authority jurisdictional land;

(b) that was substantially developed before December 1, 2018;

(c) for which a certificate of occupancy was issued before December 1, 2018; and

(d) that is identified in a list that the municipality in which the land is located provides to the authority and the county assessor by April 1, 2020.