There Is a Newer Version of the Utah Code
2012 Utah Code
Title 17C - Limited Purpose Local Government Entities - Community Development and Renewal Agencies Act
Article 1 - General Provisions
Section 413 - Base taxable value for new tax.
UT Code § 17C-1-413 (2012) What's This?
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.
Renumbered and Amended by Chapter 359, 2006 General Session
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