GroundRules
Utah Code § 17C-1-413: Base taxable value for new tax.
Where this section sits in the code
- Title 17C Limited Purpose Local Government Entities - Community Reinvestment Agency Act
- Chapter 17C-1 Agency Operations
- Part 17C-1-4 Project Area Funds
For purposes of calculating tax increment with respect to a tax that a taxing entity levies for the first time after the effective date of a project area plan, the base taxable value shall be used, subject to any adjustments under Section 17C-1-408.
Collected 2026-09-03T11:34:33Z. Source file · JSON