Utah Code § 17C-1-413

Current through the 2024 Fourth Special Session
Section 17C-1-413 - Base taxable value for new tax

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.

Utah Code § 17C-1-413

Amended by Chapter 350, 2016 General Session ,§ 44, eff. 5/10/2016.
Renumbered and Amended by Chapter 359, 2006 General Session