Utah Code § 59-2a-903: Reimbursement to counties.

(1) Upon application from a county in a form approved by the commission, the commission shall reimburse the county for the amount of any tax or tax notice charge that the county defers in accordance with this part.

(2) The commission may not reimburse a county:

(a) before the county approves the deferral; or

(b) for a tax or tax notice charge assessed after December 31, 2026.

(3) A county that receives money in accordance with this section shall:

(a) distribute the money to the taxing entities in the same proportion the county would have distributed the revenue from the deferred tax and deferred tax notice charge; and

(b) repay the money no later than 30 days after the day on which the deferral lien is satisfied.

(4) The commission shall deposit money received under Subsection (3)(b) into the General Fund.