32 chapters · 1,123 sections in this title.
Utah Code § 59-3-102 Definitions.
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59-3-102. Definitions. As used in this chapter: (1) "Tax equivalent payment" means a payment required or authorized by statute to be made in lieu of ad valorem taxes on tax exempt property pursuant to a contract entered into under statutory authority and filed with the county ass…
Utah Code § 59-3-103 Value of tax equivalent property included as part of value of taxable property.
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59-3-103. Value of tax equivalent property included as part of value of taxable property. 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 e…
Utah Code § 59-3-104 Tax equivalent property list -- Assessment of tax equivalent property.
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59-3-104. Tax equivalent property list -- Assessment of tax equivalent property. The county assessor shall keep a separate list of the tax equivalent property in each tax area in the county, showing the value of all tax equivalent property in each area. The value of tax equivalen…