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2015 Utah Code
Title 11 - Cities, Counties, and Local Taxing Units
Chapter 32 - Utah Interlocal Financing Authority Act
Section 17 - Anticipation of taxes to be considered in fixing tax rate.

UT Code § 11-32-17 (2015) What's This?
11-32-17. Anticipation of taxes to be considered in fixing tax rate.
To the extent that a participant member uses the provisions of this chapter to anticipate the collection of delinquent taxes in any given year, such participant member shall take such anticipation into account in fixing its tax rate for the following year.

Enacted by Chapter 143, 1987 General Session

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