{"data":{"id":"us-ut/utah-code-17c-1-1004","jurisdiction":"us-ut","citation":"Utah Code § 17C-1-1004","heading":"Plan hearing -- Implementation plan -- Use of an agency's property tax revenue -- Eminent domain.","body":"(1) Before an agency may levy a property tax, an agency board shall hold a plan hearing in accordance with Chapter 1, Part 8, Hearing and Notice Requirements, to:\n(a) adopt an implementation plan that:\n(i) contains a boundary description and a map of the geographic area within which the agency will use the agency's property tax revenue;\n(ii) contains a general description of the existing land uses, zoning, infrastructure conditions, population densities, and demographics of the area described in Subsection (1)(b)(i);\n(iii) describes the physical, social, and economic conditions that exist in the area described in Subsection (1)(b)(i);\n(iv) describes the goals and strategies that will guide the agency's use of property tax revenue;\n(v) shows how agency-wide project development will further the purposes of this title;\n(vi) is consistent with the general plan of the community that created the agency and shows that agency-wide project development will conform to the community's general plan;\n(vii) generally describes the type of financial assistance and tools that the agency anticipates providing to participants;\n(viii) includes an analysis or description of the anticipated public benefits resulting from agency-wide project development, including benefits to economic activity and taxing entities' tax bases;\n(ix) includes any identified geographic target areas within which the agency will focus investment; and\n(x) includes other information that the agency determines to be necessary or advisable;\n(b) inform the public about:\n(i) the amount of revenue that the agency will receive as property tax revenue that a participating taxing entity would have otherwise received;\n(ii) the property tax rate that the agency will levy;\n(iii) any changes to the use of revenue; and\n(iv) how the agency will be using property tax revenue under the implementation plan; and\n(c) allow individuals present at the plan hearing to comment on the proposed property tax.\n(2) An agency that levies a property tax under this part shall allocate an amount of property tax revenue for housing:\n(a) in an amount that is the same as the agency's housing allocation under Section 17C-5-307 before entering into an interlocal agreement under Section 17C-1-1002; and\n(b) for a period of time that is the same as the agency's project area funds collection period before entering into an interlocal agreement under Section 17C-1-1002.\n(3)\n(a) Except as provided in Subsection (3)(b), an agency that levies a property tax under this part may not use eminent domain to acquire property for agency-wide project development.\n(b) An agency that levies a property tax under this part may use eminent domain for an urban renewal project area or a community reinvestment project area in accordance with Part 9, Eminent Domain.","path":["Title 17C Limited Purpose Local Government Entities - Community Reinvestment Agency Act","Chapter 17C-1 Agency Operations","Part 17C-1-10 Agency Taxing Authority"],"source_url":"https://le.utah.gov/xcode/Title17C/Chapter1/17C-1-S1004.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"7019239691dc614dcb3d76109182fafc514e9bed1b078b23f667ac3e6650836f","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17c-1-1003","next":"us-ut/utah-code-17c-1-1005"},"notice":"GroundRules: Original legal text. Not legal advice."}