{"data":{"id":"us-ut/utah-code-17b-2a-1410","jurisdiction":"us-ut","citation":"Utah Code § 17B-2a-1410","heading":"Property taxes and privilege tax.","body":"(1) All property and assets of the district are exempt from taxation as provided in Section 17B-1-116.\n(2) An operator using district-owned facilities is subject to the privilege tax imposed under Title 59, Chapter 4, Privilege Tax.\n(3) The district may levy a privilege tax within the service area for district operations and maintenance expenses at a rate not to exceed 0.0023.\n(4) Notwithstanding this section, nothing prohibits the district from agreeing to a payment in lieu of taxes in the board's sole discretion.","path":["Title 17B Limited Purpose Local Government Entities - Special Districts","Chapter 17B-2a Provisions Applicable to Different Types of Special Districts","Part 17B-2a-14 Utah Energy Infrastructure Service District"],"source_url":"https://le.utah.gov/xcode/Title17B/Chapter2a/17B-2a-S1410.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"b57838da0d90f782e24d947400ec88349452780ef9288d186245fe76cde69ee2","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17b-2a-1409","next":"us-ut/utah-code-17b-2a-1411"},"notice":"GroundRules: Original legal text. Not legal advice."}