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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 3 - Tax Equivalent Property Act
Section 103 - Value of tax equivalent property included as part of value of taxable property.
Universal Citation:
UT Code § 59-3-103 (2025)
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59-3-103. Value of tax equivalent property included as part of value of taxable property.
In determining the value of taxable property within any tax area for purposes of computing the limitation on indebtedness under Article XIV, Sec. 4, Utah Constitution, the value of all tax equivalent property shall be included as a part of the total value of taxable property.
Amended by Chapter 3, 1988 General Session
In determining the value of taxable property within any tax area for purposes of computing the limitation on indebtedness under Article XIV, Sec. 4, Utah Constitution, the value of all tax equivalent property shall be included as a part of the total value of taxable property.
Amended by Chapter 3, 1988 General Session
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