There Is a Newer Version of the Utah Code
2011 Utah Code
Title 17C Limited Purpose Local Government Entities - Community Development and Renewal Agencies Act
Chapter 1 General Provisions
Section 413 Base taxable value for new tax.
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 the project area plan, the base taxable value shall be used, subject to any adjustments under Section 17C-1-408.
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