{"data":{"id":"us-ut/utah-code-11-36a-602","jurisdiction":"us-ut","citation":"Utah Code § 11-36a-602","heading":"Expenditure of impact fees.","body":"(1) A local political subdivision may expend impact fees only for a system improvement:\n(a) identified in the impact fee facilities plan; and\n(b) for the specific public facility type for which the fee was collected.\n(2)\n(a) Except as provided in Subsection (2)(b), a local political subdivision shall expend or encumber an impact fee collected with respect to a lot:\n(i) for a permissible use; and\n(ii) within six years after the impact fee with respect to that lot is collected.\n(b) A local political subdivision may hold the fees for longer than six years if it identifies, in writing:\n(i) an extraordinary and compelling reason why the fees should be held longer than six years; and\n(ii) an absolute date by which the fees will be expended.","path":["Title 11 Cities, Counties, and Local Taxing Units","Chapter 11-36a Impact Fees Act","Part 11-36a-6 Impact Fee Proceeds"],"source_url":"https://le.utah.gov/xcode/Title11/Chapter36a/11-36a-S602.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"32f62210b470784230c07c3a4ef8fefa46f7caa7304adc0fe645ecd25b7c1701","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-36a-601","next":"us-ut/utah-code-11-36a-603"},"notice":"GroundRules: Original legal text. Not legal advice."}