2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1304 Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.

59-2-1304. Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
(1) (a) The amount of taxes to be collected in the current year on personal property assessed by the county assessor shall be based on the tax rates levied by all taxing entities for the previous year, and the tax so billed shall be the full tax on the property for the current year.
(b) The money collected in accordance with Subsection (1)(a) shall be paid:
(i) into the county treasury; and
(ii) by the treasurer to the various taxing entities pro rata in accordance with the tax rates levied and approved for the current year, including new entities levying for the first time.
(2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Subsection 17-2-209(4).