{"data":{"id":"us-ut/utah-code-17c-1-301.5","jurisdiction":"us-ut","citation":"Utah Code § 17C-1-301.5","heading":"Agency property exempt from taxation -- Exception.","body":"(1) Agency property acquired or held for purposes of this title is public property used for essential public and governmental purposes and, subject to Subsection (2), is exempt from taxation by a taxing entity.\n(2) The exemption in Subsection (1) does not apply to property that the agency leases to a lessee unless the lessee is entitled to a tax exemption with respect to the property.","path":["Title 17C Limited Purpose Local Government Entities - Community Reinvestment Agency Act","Chapter 17C-1 Agency Operations","Part 17C-1-3 Agency Property"],"source_url":"https://le.utah.gov/xcode/Title17C/Chapter1/17C-1-S301.5.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"aae0e5fe036291d755ffac90a8d66e9aaa424f5ef3f4e327e06b88518f028461","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17c-1-301.1","next":"us-ut/utah-code-17c-1-302"},"notice":"GroundRules: Original legal text. Not legal advice."}