{"data":{"id":"us-ut/utah-code-31a-44-405","jurisdiction":"us-ut","citation":"Utah Code § 31A-44-405","heading":"Continuing care facilities not exempt from property tax.","body":"Notwithstanding any tax-exempt status of a provider or facility, a provider or facility is liable for property tax due under Title 59, Chapter 2, Property Tax Act.","path":["Title 31A Insurance Code","Chapter 31A-44 Continuing Care Provider Act","Part 31A-44-4 Operations"],"source_url":"https://le.utah.gov/xcode/Title31A/Chapter44/31A-44-S405.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"520c14cdbb3feca12677a074723ad493943238dd1f5c86adeb291e224b5500fa","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-31a-44-404","next":"us-ut/utah-code-31a-44-501.1"},"notice":"GroundRules: Original legal text. Not legal advice."}