{"data":{"id":"us-ut/utah-code-59-3-103","jurisdiction":"us-ut","citation":"Utah Code § 59-3-103","heading":"Value of tax equivalent property included as part of value of taxable property.","body":"In determining the value of taxable property within any tax area for purposes of computing the limitation on indebtedness under Article XIV, Sec. 4, Utah Constitution, the value of all tax equivalent property shall be included as a part of the total value of taxable property.","path":["Title 59 Revenue and Taxation","Chapter 59-3 Tax Equivalent Property Act"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter3/59-3-S103.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"011033095d722ebf20113c2281d22e8ff8050580879247daa3160a44cce6753e","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-3-102","next":"us-ut/utah-code-59-3-104"},"notice":"GroundRules: Original legal text. Not legal advice."}