{"data":{"id":"us-ut/utah-code-17c-1-413","jurisdiction":"us-ut","citation":"Utah Code § 17C-1-413","heading":"Base taxable value for new tax.","body":"For purposes of calculating tax increment with respect to a tax that a taxing entity levies for the first time after the effective date of a project area plan, the base taxable value shall be used, subject to any adjustments under Section 17C-1-408.","path":["Title 17C Limited Purpose Local Government Entities - Community Reinvestment Agency Act","Chapter 17C-1 Agency Operations","Part 17C-1-4 Project Area Funds"],"source_url":"https://le.utah.gov/xcode/Title17C/Chapter1/17C-1-S413.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"38534a7456c0c90b954c611a89a380766655917fb08f6e656cbe89d6dc999ad8","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17c-1-412","next":"us-ut/utah-code-17c-1-414"},"notice":"GroundRules: Original legal text. Not legal advice."}