Utah Admin. Code 123-6-2

Current through Bulletin 2025-01, January 1, 2025

Section R123-6-2 - Definitions

1. "Combined levy" means the sum of the local levy and the multi-county levy.

2. "Local levy" means a property tax levied in accordance with Subsection 59-2-1602(4).

3. "Multi-county levy" means a property tax levied in accordance with Subsection 59-2-1602(2).

4. "Fund" means the Property Tax Valuation Agency Fund created in Section 59-2-1602.

5. "Office" means the Office of the State Auditor.

6. "GIS parcel data" means the information specified in Subsection 63A-16-505(3)(b)(vi) for the statewide parcel layer in the State Geographic Information Database.

7. "UGRC" means the Utah Geospatial Resource Center created in Section 63A-16-505.

Utah Admin. Code R123-6-2

Adopted by Utah State Bulletin Number 2014-24, effective 11/28/2014

Amended by Utah State Bulletin Number 2015-9, effective 4/8/2015

Amended by Utah State Bulletin Number 2024-10, effective 5/3/2024