There is a newer version of the Utah Code
2006 Utah Code - 17A-3-913 — Property, rentals, and bonds exempt from taxation -- Interest on bonds subject to corporate franchise tax.
17A-3-913. Property, rentals, and bonds exempt from taxation -- Interest on bonds subject to corporate franchise tax.(1) All property owned, held, or acquired by a building authority and all rentals becoming due under a leasing contract shall be exempt from all taxation in this state.
(2) All bonds issued by a building authority and the interest accruing on them shall be exempt from all taxation in this state, except for the corporate franchise tax.
Amended by Chapter 118, 1996 General Session
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