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2011 Utah Code
Title 17C Limited Purpose Local Government Entities - Community Development and Renewal Agencies Act
Chapter 1 General Provisions
Section 607 State Tax Commission and county assessor required to account for new growth.

17C-1-607. State Tax Commission and county assessor required to account for new growth.
The State Tax Commission and the assessor of each county in which an urban renewal, economic development, or community development project area is located shall count as new growth the assessed value of property with respect to which the taxing entity is receiving taxes or increased taxes for the first time.

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