Utah · Through 2026 General Session

Utah Code § 59-3-103: Value of tax equivalent property included as part of value of taxable property.

Where this section sits in the code

Title 59 Revenue and Taxation
Chapter 59-3 Tax Equivalent Property Act

In determining the value of taxable property within any tax area for purposes of computing the limitation on indebtedness under Article XIV, Sec. 4, Utah Constitution, the value of all tax equivalent property shall be included as a part of the total value of taxable property.

Collected 2026-09-03T11:34:33Z. Source file · JSON

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