{"data":{"id":"us-ut/utah-code-63n-3-1711","jurisdiction":"us-ut","citation":"Utah Code § 63N-3-1711","heading":"Boundary adjustments.","body":"If the relevant county assessor or county auditor adjusts parcel or lot boundaries relevant to a major sporting event venue zone, the creating entity administering the property tax increment or local sales and use tax increment collected in the major sporting event zone may:\n(1) make corresponding adjustments to the qualified development zone of the major sporting event venue zone; and\n(2) in consultation with the State Tax Commission, and with the approval of the State Tax Commission, make corresponding adjustments to the local sales and use tax boundary.","path":["Title 63N Economic Opportunity Act","Chapter 63N-3 Economic Development Programs","Part 63N-3-17 Major Sporting Event Venue Zone Act"],"source_url":"https://le.utah.gov/xcode/Title63N/Chapter3/63N-3-S1711.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"7785fa2819f3b6a35d3f518975671c2994e90d23efb90cfeadcbf157e0772995","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-63n-3-1710","next":"us-ut/utah-code-63n-3-1712"},"notice":"GroundRules: Original legal text. Not legal advice."}