{"data":{"id":"us-ut/utah-code-11-58-600.7","jurisdiction":"us-ut","citation":"Utah Code § 11-58-600.7","heading":"Limit on tax differential the authority may receive from authority jurisdictional land.","body":"The authority may not receive:\n(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\n(2) property tax differential from a parcel of land:\n(a) that is part of the authority jurisdictional land;\n(b) that was substantially developed before December 1, 2018;\n(c) for which a certificate of occupancy was issued before December 1, 2018; and\n(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.","path":["Title 11 Cities, Counties, and Local Taxing Units","Chapter 11-58 Utah Inland Port Authority Act","Part 11-58-6 Property Tax Differential"],"source_url":"https://le.utah.gov/xcode/Title11/Chapter58/11-58-S600.7.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"adfb8e7d5d6403b38bed00475cd17653474870093eaae80e27ce3bba0c9c7d5a","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-58-600.5","next":"us-ut/utah-code-11-58-601"},"notice":"GroundRules: Original legal text. Not legal advice."}