2020 Utah Code
Title 11 - Cities, Counties, and Local Taxing Units
Chapter 58 - Utah Inland Port Authority Act
Part 1 - General Provisions
Section 102 - Definitions.

Universal Citation: UT Code § 11-58-102 (2020)
Effective 3/24/2020
11-58-102. Definitions.
As used in this chapter:
  • (1) "Authority" means the Utah Inland Port Authority, created in Section 11-58-201.
  • (2) "Authority jurisdictional land" means land within the authority boundary delineated:
    • (a) in the electronic shapefile that is the electronic component of H.B. 2001, Utah Inland Port Authority Amendments, 2018 Second Special Session; and
    • (b) beginning April 1, 2020, as provided in Subsection 11-58-202(3).
  • (3) "Base taxable value" means:
    • (a)
      • (i) except as provided in Subsection (3)(a)(ii), for a project area that consists of the authority jurisdictional land, the taxable value of authority jurisdictional land in calendar year 2018; and
      • (ii) for an area described in Subsection 11-58-601(5), the taxable value of that area in calendar year 2017; or
    • (b) for a project area that consists of land outside the authority jurisdictional land, the taxable value of property within any portion of a project area, as designated by board resolution, from which the property tax differential will be collected, as shown upon the assessment roll last equalized before the year in which the authority adopts a project area plan for that area.
  • (4) "Board" means the authority's governing body, created in Section 11-58-301.
  • (5) "Business plan" means a plan designed to facilitate, encourage, and bring about development of the authority jurisdictional land to achieve the goals and objectives described in Subsection 11-58-203(1), including the development and establishment of an inland port.
  • (6) "Development" means:
    • (a) the demolition, construction, reconstruction, modification, expansion, or improvement of a building, utility, infrastructure, landscape, parking lot, park, trail, recreational amenity, or other facility, including publicly owned infrastructure and improvements; and
    • (b) the planning of, arranging for, or participation in any of the activities listed in Subsection (6)(a).
  • (7) "Development project" means a project for the development of land within a project area.
  • (8) "Inland port" means one or more sites that:
    • (a) contain multimodal transportation assets and other facilities that:
      • (i) are related but may be separately owned and managed; and
      • (ii) together are intended to:
        • (A) allow global trade to be processed and altered by value-added services as goods move through the supply chain;
        • (B) provide a regional merging point for transportation modes for the distribution of goods to and from ports and other locations in other regions;
        • (C) provide cargo-handling services to allow freight consolidation and distribution, temporary storage, customs clearance, and connection between transport modes; and
        • (D) provide international logistics and distribution services, including freight forwarding, customs brokerage, integrated logistics, and information systems; and
    • (b) may include a satellite customs clearance terminal, an intermodal facility, a customs pre-clearance for international trade, or other facilities that facilitate, encourage, and enhance regional, national, and international trade.
  • (9) "Inland port use" means a use of land:
    • (a) for an inland port;
    • (b) that directly implements or furthers the purposes of an inland port, as stated in Subsection (8);
    • (c) that complements or supports the purposes of an inland port, as stated in Subsection (8); or
    • (d) that depends upon the presence of the inland port for the viability of the use.
  • (10) "Intermodal facility" means a hub or other facility for trade combining any combination of rail, trucking, air cargo, and other transportation services.
  • (11) "Nonvoting member" means an individual appointed as a member of the board under Subsection 11-58-302(6) who does not have the power to vote on matters of authority business.
  • (12) "Project area" means:
    • (a) the authority jurisdictional land; or
    • (b) land outside the authority jurisdictional land, whether consisting of a single contiguous area or multiple noncontiguous areas, described in a project area plan or draft project area plan, where the development project set forth in the project area plan or draft project area plan takes place or is proposed to take place.
  • (13) "Project area budget" means a multiyear projection of annual or cumulative revenues and expenses and other fiscal matters pertaining to the project area.
  • (14) "Project area plan" means a written plan that, after its effective date, guides and controls the development within a project area.
  • (15) "Property tax" includes a privilege tax and each levy on an ad valorem basis on tangible or intangible personal or real property.
  • (16) "Property tax differential":
    • (a) means the difference between:
      • (i) the amount of property tax revenues generated each tax year by all taxing entities from a project area, using the current assessed value of the property; and
      • (ii) the amount of property tax revenues that would be generated from that same area using the base taxable value of the property; and
    • (b) does not include property tax revenue from:
      • (i) a county additional property tax or multicounty assessing and collecting levy imposed in accordance with Section 59-2-1602;
      • (ii) a judgment levy imposed by a taxing entity under Section 59-2-1328 or 59-2-1330; or
      • (iii) a levy imposed by a taxing entity under Section 11-14-310 to pay for a general obligation bond.
  • (17) "Public entity" means:
    • (a) the state, including each department, division, or other agency of the state; or
    • (b) a county, city, town, metro township, school district, local district, special service district, interlocal cooperation entity, community reinvestment agency, or other political subdivision of the state.
  • (18) "Publicly owned infrastructure and improvements":
    • (a) means infrastructure, improvements, facilities, or buildings that:
      • (i) benefit the public; and
      • (ii)
        • (A) are owned by a public entity or a utility; or
        • (B) are publicly maintained or operated by a public entity;
    • (b) includes:
      • (i) facilities, lines, or systems that provide:
        • (A) water, chilled water, or steam; or
        • (B) sewer, storm drainage, natural gas, electricity, energy storage, renewable energy, microgrids, or telecommunications service; and
      • (ii) streets, roads, curb, gutter, sidewalk, walkways, solid waste facilities, parking facilities, and public transportation facilities.
  • (19) "Shapefile" means the digital vector storage format for storing geometric location and associated attribute information.
  • (20) "Taxable value" means the value of property as shown on the last equalized assessment roll.
  • (21) "Taxing entity" means a public entity that levies a tax on property within a project area.
  • (22) "Voting member" means an individual appointed or designated as a member of the board under Subsection 11-58-302(2).


Amended by Chapter 126, 2020 General Session
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