Utah Code § 59-2-1106 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1106
§ 59-2-1106. Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds.
Status: in_force

(1) (a) Subject to Subsections (2) and (3), the first $11,500 of taxable value of real and tangible personal property in this state owned by the following is exempt from taxation: (i) a blind person; (ii) the unmarried surviving spouse of a blind person; or (iii) a minor orphan of a blind person. (b) If the claimant is the grantor of a trust holding title to real or tangible personal property on which an exemption is claimed, the claimant may claim the portion of the exemption under this section and be treated as the owner of that portion of the property held in trust for which the claimant proves to the satisfaction of the county that: (i) title to the portion of the trust will revest in the claimant upon the exercise of a power: (A) by: (I) the claimant as grantor of the trust; (II) a nonadverse party; or (III) both the claimant and a nonadverse party; and (B) regardless of whether the power is a power: (I) to revoke; (II) to terminate; (III) to alter; (IV) to amend; or (V) to appoint; (ii) the claimant is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the claimant claims the exemption; and (iii) the claimant meets the requirements under this part for the exemption. (2) (a) Every person claiming the exemption under Subsection (1) shall file an application: (i) on or before September 1 in each year; and (ii) with the county in which the person resides. (b) A county may extend the deadline for filing under Subsection (2)(a) until December 31 if the county finds that good cause exists to extend the deadline. (3) The first year's application shall be accompanied by a statement signed by a licensed ophthalmologist verifying that the person: (a) has no more than 20/200 visual acuity in the better eye when corrected; or (b) has, in the case of better than 20/200 central vision, a restriction of the field of vision in the better eye which subtends an angle of vision no greater than 20 degrees. (4) (a) For purposes of this Subsection (4): (i) "Property taxes due" means the taxes due on a person's property: (A) for which an exemption is granted by a county under this section; and (B) for the calendar year for which the exemption is granted. (ii) "Property taxes paid" is an amount equal to the sum of: (A) the amount of the property taxes the person paid for the taxable year for which the person is applying for the exemption; and (B) the amount of tax the county exempts under this section. (b) A county granting an exemption to a person under this section shall refund to that person an amount equal to the amount by which the person's property taxes paid exceed the person's property taxes due, if that amount is $1 or more.
Utah Code § 59-10-504 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-504
§ 59-10-504. Returns made by fiduciaries and receivers.
Status: in_force

Any fiduciary or receiver required to make a return for federal income tax purposes under the provisions of Section 6012(b) of the Internal Revenue Code shall make and file the corresponding state return for state income tax purposes.
Utah Code § 59-1-1102 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1102
§ 59-1-1102. Disclosure of tax information -- Confidentiality.
Status: in_force

(1) (a) Notwithstanding Section 59-1-403, if the commission refers a debt related to a tax, fee, or charge as defined in Section 59-1-401 to a private collector under Section 59-1-1101, the commission may disclose to the private collector the following information related to the debt: (i) the name of the taxpayer; (ii) the taxpayer's contact information, including address and phone number; (iii) the amount of the debt; (iv) other information that identifies the taxpayer; or (v) a combination of the information described in Subsections (1)(a)(i) through (iv). (b) This disclosure may not be made if it would be in violation of Section 6103, Internal Revenue Code. (2) Subject to Subsections (1)(b) and (3), if the commission authorizes a private collector to contract with a third party under Section 59-1-1101, the private collector may disclose to the third party the information described in Subsection (1)(a) that the commission discloses to the private collector and that relates to services the third party provides to the private collector. (3) A private collector or a third party described in Subsection (2) is subject to the confidentiality requirements and penalty provisions provided in Section 59-1-403 with regard to information disclosed in accordance with this section.
Utah Code § 59-8-102 — Utah Code / Title 59 / Chapter 59-8 / § 59-8-102
§ 59-8-102. Purpose.
Status: in_force

The purpose of this chapter is to provide for the imposition of an in lieu excise tax on the gross receipts of corporations, other than those described in Subsection 59-7-102(3), eleemosynary, religious, or charitable institutions, operating in this state who are not otherwise required to pay income or franchise taxes to the state or to declare dividends.
Utah Code § 59-2-1361 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1361
§ 59-2-1361. Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes and tax notice charges due -- Security during proceedings.
Status: in_force

(1) (a) Notice that the commission has made a finding and declaration under Section 59-2-1359 shall be given to the owner of the property in the same manner as is provided by law for the giving of the notice of assessment by the commission. (b) The notice required by this section shall include a notice of the location and time of the hearing in which the findings of the commission may be protested. (c) (i) The hearing must be scheduled at least 10 days after the mailing of the notice. (ii) The owner, lessee, contractor, or operator of the property shall be afforded the opportunity to protest the commission's findings at the hearing. (2) After the scheduled hearing, the taxes shall become immediately due and payable if any of the following occur: (a) the owner, contractor, lessee, or operator of the property fails to appear at the hearing; or (b) the commission sustains the findings. (3) If the taxes and tax notice charges are not paid within 10 days from the date due, the commission may commence a proceeding in court in its name, but for the benefit of the state, the taxing entities interested in the taxes, and the tax notice charge entities for the property, in the district court of the county in which the property is located to determine the liens of the taxes and tax notice charges and to foreclose the liens. (4) In any proceeding the court may order any of the following: (a) enjoin and restrain the destruction or removal of the property or any part of the property; (b) appoint a receiver to operate the property; and (c) order and direct that the proceeds from the property, or so much of it as may be necessary to pay the amount of the taxes and tax notice charges, be withheld and impounded or paid on account of the taxes and tax notice charges from time to time as the court may direct. (5) In determining the amount of taxes due for any year for which the levy has not been fixed and for the purposes of the proceeding in court, the commission shall use the levy prevailing within the taxing entity where the property is located for the last preceding year. (6) In any court proceeding brought to enforce the payment of taxes and tax notice charges made due and payable under this section, the findings of the commission shall be for all purposes presumptive evidence of the necessity for the action for the protection of the public revenues and of the amount of taxes and tax notice charges to be paid. (7) (a) Payment of taxes and tax notice charges due under this section will not be enforced through the proceedings authorized by this section prior to the expiration of the time otherwise allowed for payment of taxes if the owner, lessee, contractor, or other person operating the property furnishes security approved by the commission that the person will timely submit all required returns and payment of taxes and tax notice charges. (b) The commission may, from time to time, require additional security for the payment of taxes and tax notice charges. (8) The commission may promulgate rules to implement this section.
Utah Code § 59-5-114 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-114
§ 59-5-114. Limitation of actions.
Status: in_force

(1) (a) Except as provided in Subsections (1)(c) through (f), the commission shall assess the amount of taxes imposed under this part, and any penalties and interest, within six years after a taxpayer files a return. (b) Except as provided in Subsections (1)(c) through (f), if the commission does not make an assessment under Subsection (1)(a) within six years, the commission may not commence a proceeding for the collection of the taxes after the expiration of the six-year period. (c) Notwithstanding Subsections (1)(a) and (b), the commission may make an assessment or commence a proceeding to collect a tax at any time if a deficiency is due to: (i) fraud; or (ii) failure to file a return. (d) Notwithstanding Subsections (1)(a) and (b), beginning on July 1, 1998, the commission may extend the period to make an assessment or to commence a proceeding to collect the tax under this part if: (i) the six-year period under this Subsection (1) has not expired; and (ii) the commission and the taxpayer sign a written agreement: (A) authorizing the extension; and (B) providing for the length of the extension. (e) If the commission delays an audit at the request of a taxpayer, the commission may make an assessment as provided in Subsection (1)(f) if: (i) the taxpayer subsequently refuses to agree to an extension request by the commission; and (ii) the six-year period under this Subsection (1) expires before the commission completes the audit. (f) An assessment under Subsection (1)(e) shall be: (i) for the time period for which the commission could not make an assessment because of the expiration of the six-year period; and (ii) in an amount equal to the difference between: (A) the commission's estimate of the amount of taxes the taxpayer would have been assessed for the time period described in Subsection (1)(f)(i); and (B) the amount of taxes the taxpayer actually paid for the time period described in Subsection (1)(f)(i). (2) (a) Except as provided in Subsection (2)(b), the commission may not make a credit or refund unless the taxpayer files a claim with the commission within six years of the date of overpayment. (b) Notwithstanding Subsection (2)(a), beginning on July 1, 1998, the commission shall extend the period for a taxpayer to file a claim under Subsection (2)(a) if: (i) the six-year period under Subsection (2)(a) has not expired; and (ii) the commission and the taxpayer sign a written agreement: (A) authorizing the extension; and (B) providing for the length of the extension.
Utah Code § 59-14-603 — Utah Code / Title 59 / Chapter 59-14 / § 59-14-603
§ 59-14-603. Directory of cigarettes approved for stamping and sale.
Status: in_force

(1) No later than August 30, 2005, the commission shall develop and publish on its website a directory listing: (a) all tobacco product manufacturers that have provided current and accurate certifications conforming to the requirements of Section 59-14-602; and (b) all brand families that are listed in the certifications required by Section 59-14-602, except the commission shall not include or retain in the directory: (i) the name or brand families of any nonparticipating manufacturer: (A) who failed to provide the certification required by Section 59-14-602; or (B) whose certification is determined by the commission to be out of compliance with Section 59-14-602, unless the commission has determined that the violation has been cured to the satisfaction of the commission; or (ii) a tobacco product manufacturer or brand family of a nonparticipating manufacturer for which the commission determines: (A) any escrow payment required by Section 59-22-203 for any period, for any brand family, whether or not listed by the nonparticipating manufacturer, has not been fully paid into a qualified escrow fund governed by a qualified escrow agreement; or (B) any outstanding final judgment, including interest thereon, for a violation of the Model Tobacco Settlement Act has not been fully satisfied for the brand family or the tobacco product manufacturer. (2) The commission shall update the directory required by this section as necessary: (a) to correct mistakes; (b) to add or remove a tobacco product manufacturer or brand family; and (c) to keep the directory in conformity with the requirements of this part. (3) (a) Every stamping agent shall provide to the commission a current and valid electronic mail address for the purpose of receiving notifications from the commission concerning information required by this section and this part. (b) The stamping agent shall update the electronic mail address as necessary. (4) A determination by the commission to not include or to remove a brand family or tobacco product manufacturer from the directory required by this section is subject to review in the manner prescribed by Title 63G, Chapter 4, Administrative Procedures Act.
Utah Code § 59-12-2203 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2203
§ 59-12-2203. Authority to impose a sales and use tax under this part.
Status: in_force

(1) As provided in this Subsection (1), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction: (a) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2213 in accordance with Section 59-12-2213; or (b) a city or town may impose the sales and use tax authorized by Section 59-12-2215 in accordance with Section 59-12-2215. (2) As provided in this Subsection (2), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction: (a) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2214 in accordance with Section 59-12-2214; or (b) a county may impose the sales and use tax authorized by Section 59-12-2216 in accordance with Section 59-12-2216. (3) As provided in this Subsection (3), one of the following sales and use taxes may be imposed within the boundaries of a local taxing jurisdiction: (a) a county may impose the sales and use tax authorized by Section 59-12-2217 in accordance with Section 59-12-2217; or (b) a county, city, or town may impose the sales and use tax authorized by Section 59-12-2218 in accordance with Section 59-12-2218. (4) A county may impose the sales and use tax authorized by Section 59-12-2219 in accordance with Section 59-12-2219. (5) A county may impose the sales and use tax authorized by Section 59-12-2220 in accordance with Section 59-12-2220.
Utah Code § 59-2-109 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-109
§ 59-2-109. Burden of proof.
Status: in_force

1/1/2027 (1) (a) For an appeal to the commission involving the valuation or equalization of property assessed under Part 2, Assessment of Property, the party carrying the burden of proof shall demonstrate: (i) substantial error in the original assessed value; and (ii) a sound evidentiary basis to support the value the party requests. (b) The party carrying the burden of proof does not have to show substantial error as required by Subsection (1)(a)(i) if the party is requesting the original assessed value in an appeal to the commission. (2) (a) For an appeal to the county board of equalization or the commission involving the valuation or equalization of real property assessed under Part 3, County Assessment, the party carrying the burden of proof shall demonstrate: (i) except as provided in Subsection (2)(b), substantial error in: (A) the original assessed value in an appeal to the county board of equalization; or (B) the value set by the county board of equalization in an appeal to the commission; and (ii) a sound evidentiary basis to support the value the party requests. (b) The party carrying the burden of proof does not have to show substantial error as required by Subsection (2)(a)(i) if the party is requesting: (i) the original assessed value in an appeal to the county board of equalization; or (ii) the value set by the county board of equalization in an appeal to the commission. (3) For property assessed under Part 2, Assessment of Property, the commission has the burden of proof, if the commission is a party to the appeal that asserts that the fair market value of the assessed property is greater than the original assessed value for that calendar year. (4) For property assessed under Part 3, County Assessment, the following shall carry the burden of proof before a county board of equalization or the commission: (a) the county assessor or the county board of equalization that is a party to the appeal has the burden of proof to support the value the county assessor or the county board of equalization requests; and (b) the taxpayer that is a party to the appeal has the burden of proof to support the value the taxpayer requests. (5) A preponderance of the evidence suffices to sustain the burden for all parties.1/1/2027 (1) (a) For an appeal to the commission involving the valuation or equalization of property assessed under Part 2, Assessment of Property, the party carrying the burden of proof shall demonstrate: (i) substantial error in the original assessed value; and (ii) a sound evidentiary basis to support the value the party requests. (b) The party carrying the burden of proof does not have to show substantial error as required by Subsection (1)(a)(i) if the party is requesting the original assessed value in an appeal to the commission. (2) (a) For an appeal to the county board of equalization or the commission involving the valuation or equalization of real property assessed under Part 3, County Assessment, the party carrying the burden of proof shall demonstrate: (i) except as provided in Subsection (2)(b), substantial error in: (A) the original assessed value in an appeal to the county board of equalization; or (B) the value set by the county board of equalization in an appeal to the commission; and (ii) a sound evidentiary basis to support the value the party requests. (b) The party carrying the burden of proof does not have to show substantial error as required by Subsection (2)(a)(i) if the party is requesting: (i) the original assessed value in an appeal to the county board of equalization; or (ii) the value set by the county board of equalization in an appeal to the commission. (3) For property assessed under Part 2, Assessment of Property, the commission has the burden of proof, if the commission is a party to the appeal that asserts that the fair market value of the assessed property is greater than the original assessed value for that calendar year. (4) For property assessed under Part 3, County Assessment, the following shall carry the burden of proof before a county board of equalization or the commission: (a) the county assessor or the county board of equalization that is a party to the appeal has the burden of proof to support the value the county assessor or the county board of equalization requests; and (b) the taxpayer that is a party to the appeal has the burden of proof to support the value the taxpayer requests. (5) A preponderance of the evidence suffices to sustain the burden for all parties.
Utah Code § 59-7-510 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-510
§ 59-7-510. Deficiency -- Interest.
Status: in_force

Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the commission, and shall be collected as a part of the tax at the rate and in the manner prescribed in Section 59-1-402.
Utah Code § 59-2-301.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-301.5
§ 59-2-301.5. Definitions -- Assessment of property if threatened or endangered species is present.
Status: in_force

(1) As used in this section: (a) "Endangered" is as defined in Section 23A-1-101. (b) "Threatened" is as defined in Section 23A-1-101. (2) In assessing the fair market value of property, a county assessor shall consider as part of the determination of fair market value whether a threatened or endangered species is present on any portion of the property, including any impacts the presence of the threatened or endangered species has on: (a) the functionality of the property; (b) the ability to use the property; and (c) property rights. (3) This section does not prohibit a county assessor from including as part of a determination of the fair market value of property any other factor affecting the fair market value of the property.
Utah Code § 59-34-101 — Utah Code / Title 59 / Chapter 59-34 / § 59-34-101
§ 59-34-101. Definitions.
Status: in_force

As used in this chapter: (1) "Canoe" means the same as that term is defined in Section 59-2-405. (2) "Division" means the Motor Vehicle Division created in Section 41-1a-106. (3) "Government entity" means the United States, state, county, municipality, or any political subdivision. (4) "Jon boat" means the same as that term is defined in Section 59-2-405.2. (5) "Personal watercraft" means the same as that term is defined in Section 73-18-2. (6) "Pontoon" means the same as that term is defined in Section 59-2-405.2. (7) "Sailboat" means the same as that term is defined in Section 73-18-2. (8) "Utility boat" means the same as that term is defined in Section 59-2-405.2. (9) "Vessel" means the same as that term is defined in Section 73-18-2.
Utah Code § 59-2-918.5 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-918.5
§ 59-2-918.5. Hearings on judgment levies -- Advertisement.
Status: in_force

(1) A taxing entity may not impose a judgment levy unless the taxing entity first advertises the taxing entity's intention to do so and holds a public hearing in accordance with the requirements of this section. (2) (a) The advertisement required by this section may be combined with the advertisement described in Section 59-2-919. (b) The advertisement required by this section shall be published: (i) electronically in accordance with Section 45-1-101; (ii) as a class A notice under Section 63G-30-102; and (iii) for at least 14 days before the day on which the taxing entity conducts the public hearing required under this section. (c) (i) For taxing entities operating under a July 1 through June 30 fiscal year, the public hearing required under this section shall be held 10 or more days after notice is provided to property owners pursuant to Section 59-2-919.1. (ii) For taxing entities operating under a January 1 through December 31 fiscal year: (A) for an eligible judgment issued on or after March 1 but on or before September 15, the public hearing required under this section shall be held at the same time as the hearing at which the annual budget is adopted; or (B) for an eligible judgment issued on or after September 16 but on or before the last day of February, the public hearing required under this section shall be held 10 or more days after notice is provided to property owners pursuant to Section 59-2-919.1. (3) The advertisement required by this section shall specify: (a) the date, time, and location of the public hearing at which the judgment levy will be considered; (b) the amount of the judgment levy; (c) the term of the judgment levy; and (d) the tax impact on an average residential and business property located within the taxing entity that results from the judgment levy. (4) If a final decision regarding the judgment levy is not made at the public hearing required under this section, the taxing entity shall announce at the public hearing the scheduled time and place for consideration and adoption of the judgment levy. (5) (a) The information described in Subsections (3)(a) through (c) regarding a judgment levy shall be included on the notice provided to property owners pursuant to Section 59-2-919.1. (b) The requirements of Subsections 59-2-919(8)(b)(i) and (c) through (f) apply to a public hearing required under this section.
Utah Code § 59-12-104.4 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-104.4
§ 59-12-104.4. Seller recordkeeping for purposes of higher education textbook exemption -- Rulemaking authority.
Status: in_force

(1) If a seller described in Subsection 59-12-104(71)(b) makes a sale of a textbook for a higher education course that is exempt under Subsection 59-12-104(71), the seller shall keep a record verifying that the textbook is a textbook for a higher education course. (2) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules: (a) prescribing the records a seller shall keep to verify that a textbook is a textbook for a higher education course; or (b) to verify that 51% or more of a seller's sales revenue for the previous calendar quarter are sales of a textbook for a higher education course.
Utah Code § 59-2-405.1 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-405.1
§ 59-2-405.1. Uniform fee on certain vehicles with a gross vehicle weight rating of 14,000 pounds or less -- Distribution of revenues -- Appeals.
Status: in_force

1/1/2027 (1) The property described in Subsection (2) is exempt from ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 2, Subsection (6). (2) (a) Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on: (i) motor vehicles as defined in Section 41-1a-102 that: (A) are required to be registered with the state; and (B) have a gross vehicle weight rating of 14,000 pounds or less; and (ii) state-assessed commercial vehicles required to be registered with the state that have a gross vehicle weight rating of 14,000 pounds or less. (b) The following tangible personal property is exempt from the statewide uniform fee imposed by this section: (i) aircraft; (ii) tangible personal property subject to a uniform fee imposed by: (A) Section 59-2-405; (B) Section 59-2-405.2; or (C) Section 59-2-405.3; and (iii) tangible personal property that is exempt from state or county ad valorem property taxes under the laws of this state or of the federal government. (3) (a) Except as provided in Subsections (3)(b) and (c), beginning on January 1, 1999, the uniform fee for purposes of this section is as follows:Age of VehicleUniform Fee12 or more years$109 or more years but less than 12 years$506 or more years but less than 9 years$803 or more years but less than 6 years$110Less than 3 years$150 (b) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this section is as follows:Age of VehicleUniform Fee12 or more years $7.759 or more years but less than 12 years$38.506 or more years but less than 9 years$61.503 or more years but less than 6 years$84.75Less than 3 years$115.50 (c) Notwithstanding Subsections (3)(a) and (b), beginning on September 1, 2001, for a motor vehicle issued a temporary sports event registration certificate in accordance with Section 41-3-306, the uniform fee for purposes of this section is $5 for the event period specified on the temporary sports event registration certificate regardless of the age of the motor vehicle. (d) (i) Subject to Subsection (3)(d)(ii), for a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the uniform statewide fee amounts imposed by this section are double the amounts due for the same vehicle registered for a 12-month period. (ii) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, if the 24-month term extends from one age bracket to another age bracket as described in this section, the person shall pay the sum of: (A) the uniform statewide fee amount for the first year corresponding to the age bracket applicable for the first 12 months of the registration period; and (B) the uniform statewide fee amount for the second year corresponding to the age bracket applicable for the second 12 months of the registration period. (e) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, unless exempted from a uniform statewide fee under this section, the person shall pay a uniform statewide fee equal to the sum of the next-succeeding four years corresponding to the applicable age brackets for the vehicle. (4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought into the state and is required to be registered in Utah shall, as a condition of registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year. (5) (a) The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed. (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the same proportion in which revenue collected from ad valorem real property tax is distributed.1/1/2027 (1) The property described in Subsection (2) is exempt from ad valorem property taxes pursuant to Utah Constitution Article XIII, Section 2, Subsection (6). (2) (a) Except as provided in Subsection (2)(b), there is levied as provided in this part a statewide uniform fee in lieu of the ad valorem tax on: (i) motor vehicles as defined in Section 41-1a-102 that: (A) are required to be registered with the state; and (B) have a gross vehicle weight rating of 14,000 pounds or less; and (ii) state-assessed commercial vehicles required to be registered with the state that have a gross vehicle weight rating of 14,000 pounds or less. (b) The following tangible personal property is exempt from the statewide uniform fee imposed by this section: (i) aircraft; (ii) tangible personal property subject to a uniform fee imposed by: (A) Section 59-2-405; (B) Section 59-2-405.2; or (C) Section 59-2-405.3; and (iii) tangible personal property that is exempt from state or county ad valorem property taxes under the laws of this state or of the federal government. (3) (a) Except as provided in Subsections (3)(b) and (c), beginning on January 1, 1999, the uniform fee for purposes of this section is as follows:Age of VehicleUniform Fee12 or more years$109 or more years but less than 12 years$506 or more years but less than 9 years$803 or more years but less than 6 years$110Less than 3 years$150 (b) For registrations under Section 41-1a-215.5, the uniform fee for purposes of this section is as follows:Age of VehicleUniform Fee12 or more years $7.759 or more years but less than 12 years$38.506 or more years but less than 9 years$61.503 or more years but less than 6 years$84.75Less than 3 years$115.50 (c) Notwithstanding Subsections (3)(a) and (b), beginning on September 1, 2001, for a motor vehicle issued a temporary sports event registration certificate in accordance with Section 41-3-306, the uniform fee for purposes of this section is $5 for the event period specified on the temporary sports event registration certificate regardless of the age of the motor vehicle. (d) (i) Subject to Subsection (3)(d)(ii), for a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, the uniform statewide fee amounts imposed by this section are double the amounts due for the same vehicle registered for a 12-month period. (ii) For a vehicle registered for a 24-month period as provided in Section 41-1a-215.5, if the 24-month term extends from one age bracket to another age bracket as described in this section, the person shall pay the sum of: (A) the uniform statewide fee amount for the first year corresponding to the age bracket applicable for the first 12 months of the registration period; and (B) the uniform statewide fee amount for the second year corresponding to the age bracket applicable for the second 12 months of the registration period. (e) For a vehicle registered for the lifetime of the vehicle as provided in Section 41-1a-215.5, unless exempted from a uniform statewide fee under this section, the person shall pay a uniform statewide fee equal to the sum of the next-succeeding four years corresponding to the applicable age brackets for the vehicle. (4) Notwithstanding Section 59-2-407, property subject to the uniform fee that is brought into the state and is required to be registered in Utah shall, as a condition of registration, be subject to the uniform fee unless all property taxes or uniform fees imposed by the state of origin have been paid for the current calendar year. (5) (a) The revenues collected in each county from the uniform fee shall be distributed by the county to each taxing entity in which the property described in Subsection (2) is located in the same proportion in which revenue collected from ad valorem real property tax is distributed. (b) Each taxing entity shall distribute the revenues received under Subsection (5)(a) in the same proportion in which revenue collected from ad valorem real property tax is distributed.
Utah Code § 59-2-1315 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1315
§ 59-2-1315. Disposition of fines and forfeitures.
Status: in_force

The fines and forfeitures incurred by violation of any of the provisions of this chapter shall be paid into the treasury for the use of the county where the property is located.
Utah Code § 59-5-108 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-108
§ 59-5-108. Tax as lien on property or oil and gas production interests.
Status: in_force

(1) The severance tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the owner's interest in the oil or gas well or rights in the well from which the oil or gas is extracted, until the tax is paid. (2) In the case of an owner who has no interest in the oil or gas well, but only in the proceeds of production from it, the lien is upon the oil or gas production rights or royalty interests in the well.
Utah Code § 59-31-401 — Utah Code / Title 59 / Chapter 59-31 / § 59-31-401
§ 59-31-401. Specialized Product Proceeds Restricted Account.
Status: in_force

1/1/2027 (1) There is created within the General Fund a restricted account known as the "Specialized Product Proceeds Restricted Account." (2) The Specialized Product Proceeds Restricted Account consists of: (a) revenue collected from the tax imposed by Section 59-31-301; (b) fine amounts collected under Subsection 59-31-201(3); and (c) amounts appropriated by the Legislature. (3) Subject to appropriation, money in the account may be used for any of the following: (a) enforcement and performance of duties described in Title 4, Chapter 41, Hemp and Cannabinoid Act, by the Department of Agriculture and Food; (b) enforcement and performance of duties described in Title 4, Chapter 45, Kratom Consumer Protection Act, by the Department of Agriculture and Food; (c) investigations described in Section 77-39-101, regarding cannabinoid products; and (d) the Industrial Hemp Grant Program created in Section 63N-3-1302.
Utah Code § 59-10-1014 — Utah Code / Title 59 / Chapter 59-10 / § 59-10-1014
§ 59-10-1014. Nonrefundable clean energy systems tax credits -- Definitions -- Certification -- Rulemaking authority.
Status: in_force

(1) As used in this section: (a) (i) "Active solar system" means a system of equipment that is capable of: (A) collecting and converting incident solar radiation into thermal, mechanical, or electrical energy; and (B) transferring a form of energy described in Subsection (1)(a)(i)(A) by a separate apparatus to storage or to the point of use. (ii) "Active solar system" includes water heating, space heating or cooling, and electrical or mechanical energy generation. (b) "Biomass system" means a system of apparatus and equipment for use in: (i) converting material into biomass energy, as defined in Section 59-12-102; and (ii) transporting the biomass energy by separate apparatus to the point of use or storage. (c) "Direct use geothermal system" means a system of apparatus and equipment that enables the direct use of geothermal energy to meet energy needs, including heating a building, an industrial process, and aquaculture. (d) "Geothermal electricity" means energy that is: (i) contained in heat that continuously flows outward from the earth; and (ii) used as a sole source of energy to produce electricity. (e) "Geothermal energy" means energy generated by heat that is contained in the earth. (f) "Geothermal heat pump system" means a system of apparatus and equipment that: (i) enables the use of thermal properties contained in the earth at temperatures well below 100 degrees Fahrenheit; and (ii) helps meet heating and cooling needs of a structure. (g) "Hydroenergy system" means a system of apparatus and equipment that is capable of: (i) intercepting and converting kinetic water energy into electrical or mechanical energy; and (ii) transferring this form of energy by separate apparatus to the point of use or storage. (h) "Office" means the Office of Energy Development created in Section 79-6-401. (i) (i) "Passive solar system" means a direct thermal system that utilizes the structure of a building and its operable components to provide for collection, storage, and distribution of heating or cooling during the appropriate times of the year by utilizing the climate resources available at the site. (ii) "Passive solar system" includes those portions and components of a building that are expressly designed and required for the collection, storage, and distribution of solar energy. (j) "Photovoltaic system" means an active solar system that generates electricity from sunlight. (k) (i) "Principal recovery portion" means the portion of a lease payment that constitutes the cost a person incurs in acquiring a residential energy system. (ii) "Principal recovery portion" does not include: (A) an interest charge; or (B) a maintenance expense. (l) "Residential energy system" means the following used to supply energy to or for a residential unit: (i) an active solar system; (ii) a biomass system; (iii) a direct use geothermal system; (iv) a geothermal heat pump system; (v) a hydroenergy system; (vi) a passive solar system; or (vii) a wind system. (m) (i) "Residential unit" means a house, condominium, apartment, or similar dwelling unit that: (A) is located in the state; and (B) serves as a dwelling for a person, group of persons, or a family. (ii) "Residential unit" does not include property subject to a fee under: (A) Section 59-2-405; (B) Section 59-2-405.1; (C) Section 59-2-405.2; (D) Section 59-2-405.3; or (E) Section 72-10-110.5. (n) "Wind system" means a system of apparatus and equipment that is capable of: (i) intercepting and converting wind energy into mechanical or electrical energy; and (ii) transferring these forms of energy by a separate apparatus to the point of use or storage. (2) A claimant, estate, or trust may claim an energy system tax credit as provided in this section against a tax due under this chapter for an energy system that is completed and placed in service before January 1, 2028. (3) For a taxable year beginning on or after January 1, 2007, a claimant, estate, or trust may claim a nonrefundable tax credit under this section with respect to a residential unit the claimant, estate, or trust owns or uses if: (a) the claimant, estate, or trust: (i) purchases and completes a residential energy system to supply all or part of the energy required for the residential unit; or (ii) participates in the financing of a residential energy system to supply all or part of the energy required for the residential unit; (b) the residential energy system is installed on or after January 1, 2007; and (c) the claimant, estate, or trust obtains a written certification from the office in accordance with Subsection (5). (4) (a) For a residential energy system, other than a photovoltaic system, the tax credit described in this section is equal to the lesser of: (i) 25% of the reasonable costs, including installation costs, of each residential energy system installed with respect to each residential unit the claimant, estate, or trust owns or uses; and (ii) $2,000. (b) Subject to Subsection (5)(d), for a residential energy system that is a photovoltaic system, the tax credit described in this section is equal to the lesser of: (i) 25% of the reasonable costs, including installation costs, of each system installed with respect to each residential unit the claimant, estate, or trust owns or uses; or (ii) (A) for a system installed on or after January 1, 2007, but on or before December 31, 2017, $2,000; (B) for a system installed on or after January 1, 2018, but on or before December 31, 2020, $1,600; (C) for a system installed on or after January 1, 2021, but on or before December 31, 2021, $1,200; (D) for a system installed on or after January 1, 2022, but on or before December 31, 2022, $800; (E) for a system installed on or after January 1, 2023, but on or before December 31, 2023, $400; and (F) for a system installed on or after January 1, 2024, $0. (c) (i) The office shall determine the amount of the tax credit that a claimant, estate, or trust may claim and list that amount on the written certification that the office issues under Subsection (5). (ii) The claimant, estate, or trust may claim the tax credit in the amount listed on the written certification that the office issues under Subsection (5). (d) A claimant, estate, or trust may claim a tax credit under Subsection (3) for the taxable year in which the residential energy system is installed. (e) If the amount of a tax credit listed on the written certification exceeds a claimant's, estate's, or trust's tax liability under this chapter for a taxable year, the claimant, estate, or trust may carry forward the amount of the tax credit exceeding the liability for a period that does not exceed the next four taxable years. (f) A claimant, estate, or trust may claim a tax credit with respect to additional residential energy systems or parts of residential energy systems for a subsequent taxable year if the total amount of tax credit the claimant, estate, or trust claims does not exceed $2,000 per residential unit. (g) (i) Subject to Subsections (4)(g)(ii) and (iii), a claimant, estate, or trust that leases a residential energy system installed on a residential unit may claim a tax credit under Subsection (3) if the claimant, estate, or trust confirms that the lessor irrevocably elects not to claim the tax credit. (ii) A claimant, estate, or trust described in Subsection (4)(g)(i) that leases a residential energy system may claim as a tax credit under Subsection (3) only the principal recovery portion of the lease payments. (iii) A claimant, estate, or trust described in Subsection (4)(g)(i) that leases a residential energy system may claim a tax credit under Subsection (3) for a period that does not exceed seven taxable years after the date the lease begins, as stated in the lease agreement. (h) If a claimant, estate, or trust sells a residential unit to another person before the claimant, estate, or trust claims the tax credit under Subsection (3): (i) the claimant, estate, or trust may assign the tax credit to the other person; and (ii) (A) if the other person files a return under Chapter 7, Corporate Franchise and Income Taxes, the other person may claim the tax credit as if the other person had met the requirements of Section 59-7-614 to claim the tax credit; or (B) if the other person files a return under this chapter, the other person may claim the tax credit under this section as if the other person had met the requirements of this section to claim the tax credit. (5) (a) Before a claimant, estate, or trust may claim a tax credit under this section, the claimant, estate, or trust shall obtain a written certification from the office. (b) The office shall issue a claimant, estate, or trust a written certification if the office determines that: (i) the claimant, estate, or trust meets the requirements of this section to receive a tax credit; and (ii) the office determines that the residential energy system with respect to which the claimant, estate, or trust seeks to claim a tax credit: (A) has been completely installed; (B) is a viable system for saving or producing energy from clean resources; and (C) is safe, reliable, efficient, and technically feasible to ensure that the residential energy system uses the state's renewable and nonrenewable energy resources in an appropriate and economic manner. (c) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the office may make rules: (i) for determining whether a residential energy system meets the requirements of Subsection (5)(b)(ii); and (ii) for purposes of determining the amount of a tax credit that a claimant, estate, or trust may receive under Subsection (4), establishing the reasonable costs of a residential energy system, as an amount per unit of energy production. (d) A claimant, estate, or trust that obtains a written certification from the office shall retain the certification for the same time period a person is required to keep books and records under Section 59-1-1406. (e) The office shall submit to the commission an electronic list that includes: (i) the name and identifying information of each claimant, estate, or trust to which the office issues a written certification; and (ii) for each claimant, estate, or trust: (A) the amount of the tax credit listed on the written certification; and (B) the date the clean energy system was installed. (6) A tax credit under this section is in addition to any tax credits provided under the laws or rules and regulations of the United States. (7) A purchaser of one or more solar units that claims a tax credit under Section 59-10-1024 for the purchase of the one or more solar units may not claim a tax credit under this section for that purchase.
Utah Code § 59-2-1101 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-1101
§ 59-2-1101. Definitions -- Exemption of certain property -- Proportional payments for certain property -- Exception -- County legislative body authority to adopt rules or ordinances.
Status: in_force

7/1/2026 (1) As used in this section: (a) "Charitable purposes" means: (i) for property used as a nonprofit hospital or a nursing home, the standards outlined in Howell v. County Board of Cache County ex rel. IHC Hospitals, Inc., 881 P.2d 880 (Utah 1994); and (ii) for property other than property described in Subsection (1)(a)(i), providing a gift to the community. (b) "Compliance period" means a period equal to 15 taxable years beginning with the first taxable year for which the taxpayer claims a tax credit under Section 42, Internal Revenue Code, or Section 59-7-607 or 59-10-1010. (c) (i) "Educational purposes" means purposes carried on by an educational organization that normally: (A) maintains a regular faculty and curriculum; and (B) has a regularly enrolled body of pupils and students. (ii) "Educational purposes" includes: (A) the physical or mental teaching, training, or conditioning of competitive athletes by a national governing body of sport recognized by the United States Olympic and Paralympic Committee that qualifies as being tax exempt under Section 501(c)(3), Internal Revenue Code; and (B) an activity in support of or incidental to the teaching, training, or conditioning described in this Subsection (1)(c)(ii). (d) "Exclusive use exemption" means a property tax exemption under Subsection (3)(a)(iv), for property owned by a nonprofit entity used exclusively for one or more of the following purposes: (i) religious purposes; (ii) charitable purposes; or (iii) educational purposes. (e) (i) "Farm machinery and equipment" means tractors, milking equipment and storage and cooling facilities, feed handling equipment, irrigation equipment, harvesters, choppers, grain drills and planters, tillage tools, scales, combines, spreaders, sprayers, haying equipment, including balers and cubers, and any other machinery or equipment used primarily for agricultural purposes. (ii) "Farm machinery and equipment" does not include vehicles required to be registered with the Motor Vehicle Division or vehicles or other equipment used for business purposes other than farming. (f) "Gift to the community" means: (i) the lessening of a government burden; or (ii) (A) the provision of a significant service to others without immediate expectation of material reward; (B) the use of the property is supported to a material degree by donations and gifts including volunteer service; (C) the recipients of the charitable activities provided on the property are not required to pay for the assistance received, in whole or in part, except that if in part, to a material degree; (D) the beneficiaries of the charitable activities provided on the property are unrestricted or, if restricted, the restriction bears a reasonable relationship to the charitable objectives of the nonprofit entity that owns the property; and (E) any commercial activities provided on the property are subordinate or incidental to charitable activities provided on the property. (g) "Government exemption" means a property tax exemption provided under Subsection (3)(a)(i), (ii), or (iii). (h) (i) "Nonprofit entity" means an entity: (A) that is organized on a nonprofit basis, that dedicates the entity's property to the entity's nonprofit purpose, and that makes no dividend or other form of financial benefit available to a private interest; (B) for which, upon dissolution, the entity's assets are distributable only for exempt purposes under state law or to the government for a public purpose; and (C) for which none of the net earnings or donations made to the entity inure to the benefit of private shareholders or other individuals, as the private inurement standard has been interpreted under Section 501(c)(3), Internal Revenue Code. (ii) "Nonprofit entity" includes an entity: (A) if the entity is treated as a disregarded entity for federal income tax purposes and wholly owned by, and controlled under the direction of, a nonprofit entity; and (B) for which none of the net earnings and profits of the entity inure to the benefit of any person other than a nonprofit entity. (iii) "Nonprofit entity" includes an entity that is not an entity described in Subsection (1)(h)(i) if the entity jointly owns a property that: (A) is used for the purpose of providing permanent supportive housing; (B) has an owner that is an entity described in Subsection (1)(h)(i) or that is a housing authority that operates the permanent supportive housing; (C) has an owner that receives public funding from a federal, state, or local government entity to provide support services and rental subsidies to the permanent supportive housing; (D) is intended to be transferred at or before the end of the compliance period to an entity described in Subsection (1)(h)(i) or a housing authority that will continue to operate the property as permanent supportive housing; and (E) has been certified by the Utah Housing Corporation as meeting the requirements described in Subsections (1)(h)(iii)(A) through (D). (iv) "Nonprofit entity" includes an entity that is not an entity described in Subsection (1)(h)(i) if: (A) the entity is a housing organization as defined in Section 63N-24-316; and (B) the entity is owned by an entity described in Subsection (1)(h)(i) or a housing authority. (i) "Permanent supportive housing" means a housing facility that: (i) provides supportive services; (ii) makes a 15-year commitment to provide rent subsidies to tenants of the housing facility when the housing facility is placed in service; (iii) receives an allocation of federal low-income housing tax credits in accordance with 26 U.S.C. Sec. 42; and (iv) leases each unit to a tenant: (A) who, immediately before leasing the housing, was homeless as defined in 24 C.F.R. 583.5; and (B) whose rent is capped at no more than 30% of the tenant's household income. (j) (i) "Property of" means property that an entity listed in Subsection (3)(a)(ii) or (iii) has a legal right to possess. (ii) "Property of" includes a lease of real property if: (A) the property is wholly leased to a state or political subdivision entity listed in Subsection (3)(a)(ii) or (iii) under a triple net lease; and (B) the lease is in effect for the entire calendar year. (k) "Supportive service" means a service that is an eligible cost under 24 C.F.R. 578.53. (l) "Triple net lease" means a lease agreement under which the lessee is responsible for the real estate taxes, building insurance, and maintenance of the property separate from and in addition to the rental price. (2) (a) Except as provided in Subsection (2)(b), an exemption under this part may be allowed only if the claimant is the owner of the property as of January 1 of the year the exemption is claimed. (b) A claimant shall collect and pay a proportional tax based upon the length of time that the property was not owned by the claimant if: (i) the claimant is a federal, state, or political subdivision entity described in Subsection (3)(a)(i), (ii), or (iii); or (ii) in accordance with Subsection (3)(a)(iv): (A) the claimant is a nonprofit entity; and (B) the property is used exclusively for religious, charitable, or educational purposes. (3) (a) The following property is exempt from taxation: (i) property exempt under the laws of the United States; (ii) property of: (A) the state; (B) school districts; and (C) public libraries; (iii) except as provided in Title 11, Chapter 13, Interlocal Cooperation Act, or in Subsection (6), property of: (A) counties; (B) cities; (C) towns; (D) special districts; (E) special service districts; and (F) all other political subdivisions of the state; (iv) except as provided in Subsection (7) or (8), property owned by a nonprofit entity used exclusively for one or more of the following purposes: (A) religious purposes; (B) charitable purposes; or (C) educational purposes; (v) places of burial not held or used for private or corporate benefit; (vi) farm machinery and equipment; (vii) a high tunnel, as defined in Section 10-20-613; (viii) intangible property; and (ix) the ownership interest of an out-of-state public agency, as defined in Section 11-13-103: (A) if that ownership interest is in property providing additional project capacity, as defined in Section 11-13-103; and (B) on which a fee in lieu of ad valorem property tax is payable under Section 11-13-302. (b) For purposes of a property tax exemption for property of school districts under Subsection (3)(a)(ii)(B), a charter school under Title 53G, Chapter 5, Charter Schools, is considered to be a school district. (4) Subject to Subsection (5), if property that is allowed an exclusive use exemption or a government exemption ceases to qualify for the exemption because of a change in the ownership of the property: (a) the new owner of the property shall pay a proportional tax based upon the period of time: (i) beginning on the day that the new owner acquired the property; and (ii) ending on the last day of the calendar year during which the new owner acquired the property; and (b) the new owner of the property and the person from whom the new owner acquires the property shall notify the county assessor, in writing, of the change in ownership of the property within 30 days from the day that the new owner acquires the property. (5) Notwithstanding Subsection (4)(a), the proportional tax described in Subsection (4)(a): (a) is subject to any exclusive use exemption or government exemption that the property is entitled to under the new ownership of the property; and (b) applies only to property that is acquired after December 31, 2005. (6) (a) As used in this Subsection (6), "extraterritorial county property" means real property owned by a county that is located outside the geographical boundaries of the county. (b) Notwithstanding Subsection (3)(a)(iii)(A) and except as provided in Subsection (6)(c): (i) beginning January 1, 2027, extraterritorial county property that is acquired on or after May 6, 2026, is subject to property taxation; and (ii) beginning January 1, 2029, extraterritorial county property that was acquired before May 6, 2026, is subject to property taxation. (c) Extraterritorial county property shall retain the exemption described in Subsection (3)(a)(iii)(A) if the county that owns the property and the county where the property is located: (i) agree to maintain the exemption described in Subsection (3)(a)(iii)(A) in regard to the extraterritorial county property; and (ii) enter into an agreement regarding the extraterritorial county property. (d) If extraterritorial county property is subject to property taxation as described in this Subsection (6), the extraterritorial county property shall be assessed and taxed at the property's taxable value and use immediately before the county's acquisition of the extraterritorial county property, including any assessment under Part 5, Farmland Assessment Act. (e) (i) If the use of extraterritorial county property subject to property taxation changes from an agricultural use to a non-qualifying use, as described in Part 5, Farmland Assessment Act, the county that owns the property shall be subject to the rollback tax described in Section 59-2-506. (ii) The rollback tax described in Subsection (6)(e)(i) shall be calculated based on the difference between the greenbelt assessment and the fair market value assessment for the preceding five years. (7) (a) A property may not receive an exemption under Subsection (3)(a)(iv) if: (i) the nonprofit entity that owns the property participates in or intervenes in any political campaign on behalf of or in opposition to any candidate for public office, including the publishing or distribution of statements; or (ii) a substantial part of the activities of the nonprofit entity that owns the property consists of carrying on propaganda or otherwise attempting to influence legislation, except as provided under Subsection 501(h), Internal Revenue Code. (b) Whether a nonprofit entity is engaged in an activity described in Subsection (7)(a) shall be determined using the standards described in Section 501, Internal Revenue Code. (8) A property may not receive an exemption under Subsection (3)(a)(iv) if: (a) the property is used for a purpose that is not religious, charitable, or educational; and (b) the use for a purpose that is not religious, charitable, or educational is more than de minimis. (9) A county legislative body may adopt rules or ordinances to: (a) effectuate an exemption under this part; and (b) designate one or more persons to perform the functions given to the county under this part. (10) If a person is dissatisfied with an exemption decision made under designated decision-making authority as described in Subsection (9)(b), that person may appeal the decision to the commission under Section 59-2-1006.7/1/2026 (1) As used in this section: (a) "Charitable purposes" means: (i) for property used as a nonprofit hospital or a nursing home, the standards outlined in Howell v. County Board of Cache County ex rel. IHC Hospitals, Inc., 881 P.2d 880 (Utah 1994); and (ii) for property other than property described in Subsection (1)(a)(i), providing a gift to the community. (b) "Compliance period" means a period equal to 15 taxable years beginning with the first taxable year for which the taxpayer claims a tax credit under Section 42, Internal Revenue Code, or Section 59-7-607 or 59-10-1010. (c) (i) "Educational purposes" means purposes carried on by an educational organization that normally: (A) maintains a regular faculty and curriculum; and (B) has a regularly enrolled body of pupils and students. (ii) "Educational purposes" includes: (A) the physical or mental teaching, training, or conditioning of competitive athletes by a national governing body of sport recognized by the United States Olympic and Paralympic Committee that qualifies as being tax exempt under Section 501(c)(3), Internal Revenue Code; and (B) an activity in support of or incidental to the teaching, training, or conditioning described in this Subsection (1)(c)(ii). (d) "Exclusive use exemption" means a property tax exemption under Subsection (3)(a)(iv), for property owned by a nonprofit entity used exclusively for one or more of the following purposes: (i) religious purposes; (ii) charitable purposes; or (iii) educational purposes. (e) (i) "Farm machinery and equipment" means tractors, milking equipment and storage and cooling facilities, feed handling equipment, irrigation equipment, harvesters, choppers, grain drills and planters, tillage tools, scales, combines, spreaders, sprayers, haying equipment, including balers and cubers, and any other machinery or equipment used primarily for agricultural purposes. (ii) "Farm machinery and equipment" does not include vehicles required to be registered with the Motor Vehicle Division or vehicles or other equipment used for business purposes other than farming. (f) "Gift to the community" means: (i) the lessening of a government burden; or (ii) (A) the provision of a significant service to others without immediate expectation of material reward; (B) the use of the property is supported to a material degree by donations and gifts including volunteer service; (C) the recipients of the charitable activities provided on the property are not required to pay for the assistance received, in whole or in part, except that if in part, to a material degree; (D) the beneficiaries of the charitable activities provided on the property are unrestricted or, if restricted, the restriction bears a reasonable relationship to the charitable objectives of the nonprofit entity that owns the property; and (E) any commercial activities provided on the property are subordinate or incidental to charitable activities provided on the property. (g) "Government exemption" means a property tax exemption provided under Subsection (3)(a)(i), (ii), or (iii). (h) (i) "Nonprofit entity" means an entity: (A) that is organized on a nonprofit basis, that dedicates the entity's property to the entity's nonprofit purpose, and that makes no dividend or other form of financial benefit available to a private interest; (B) for which, upon dissolution, the entity's assets are distributable only for exempt purposes under state law or to the government for a public purpose; and (C) for which none of the net earnings or donations made to the entity inure to the benefit of private shareholders or other individuals, as the private inurement standard has been interpreted under Section 501(c)(3), Internal Revenue Code. (ii) "Nonprofit entity" includes an entity: (A) if the entity is treated as a disregarded entity for federal income tax purposes and wholly owned by, and controlled under the direction of, a nonprofit entity; and (B) for which none of the net earnings and profits of the entity inure to the benefit of any person other than a nonprofit entity. (iii) "Nonprofit entity" includes an entity that is not an entity described in Subsection (1)(h)(i) if the entity jointly owns a property that: (A) is used for the purpose of providing permanent supportive housing; (B) has an owner that is an entity described in Subsection (1)(h)(i) or that is a housing authority that operates the permanent supportive housing; (C) has an owner that receives public funding from a federal, state, or local government entity to provide support services and rental subsidies to the permanent supportive housing; (D) is intended to be transferred at or before the end of the compliance period to an entity described in Subsection (1)(h)(i) or a housing authority that will continue to operate the property as permanent supportive housing; and (E) has been certified by the Utah Housing Corporation as meeting the requirements described in Subsections (1)(h)(iii)(A) through (D). (iv) "Nonprofit entity" includes an entity that is not an entity described in Subsection (1)(h)(i) if: (A) the entity is a housing organization as defined in Section 63N-24-316; and (B) the entity is owned by an entity described in Subsection (1)(h)(i) or a housing authority. (i) "Permanent supportive housing" means a housing facility that: (i) provides supportive services; (ii) makes a 15-year commitment to provide rent subsidies to tenants of the housing facility when the housing facility is placed in service; (iii) receives an allocation of federal low-income housing tax credits in accordance with 26 U.S.C. Sec. 42; and (iv) leases each unit to a tenant: (A) who, immediately before leasing the housing, was homeless as defined in 24 C.F.R. 583.5; and (B) whose rent is capped at no more than 30% of the tenant's household income. (j) (i) "Property of" means property that an entity listed in Subsection (3)(a)(ii) or (iii) has a legal right to possess. (ii) "Property of" includes a lease of real property if: (A) the property is wholly leased to a state or political subdivision entity listed in Subsection (3)(a)(ii) or (iii) under a triple net lease; and (B) the lease is in effect for the entire calendar year. (k) "Supportive service" means a service that is an eligible cost under 24 C.F.R. 578.53. (l) "Triple net lease" means a lease agreement under which the lessee is responsible for the real estate taxes, building insurance, and maintenance of the property separate from and in addition to the rental price. (2) (a) Except as provided in Subsection (2)(b), an exemption under this part may be allowed only if the claimant is the owner of the property as of January 1 of the year the exemption is claimed. (b) A claimant shall collect and pay a proportional tax based upon the length of time that the property was not owned by the claimant if: (i) the claimant is a federal, state, or political subdivision entity described in Subsection (3)(a)(i), (ii), or (iii); or (ii) in accordance with Subsection (3)(a)(iv): (A) the claimant is a nonprofit entity; and (B) the property is used exclusively for religious, charitable, or educational purposes. (3) (a) The following property is exempt from taxation: (i) property exempt under the laws of the United States; (ii) property of: (A) the state; (B) school districts; and (C) public libraries; (iii) except as provided in Title 11, Chapter 13, Interlocal Cooperation Act, or in Subsection (6), property of: (A) counties; (B) cities; (C) towns; (D) special districts; (E) special service districts; and (F) all other political subdivisions of the state; (iv) except as provided in Subsection (7) or (8), property owned by a nonprofit entity used exclusively for one or more of the following purposes: (A) religious purposes; (B) charitable purposes; or (C) educational purposes; (v) places of burial not held or used for private or corporate benefit; (vi) farm machinery and equipment; (vii) a high tunnel, as defined in Section 10-20-613; (viii) intangible property; and (ix) the ownership interest of an out-of-state public agency, as defined in Section 11-13-103: (A) if that ownership interest is in property providing additional project capacity, as defined in Section 11-13-103; and (B) on which a fee in lieu of ad valorem property tax is payable under Section 11-13-302. (b) For purposes of a property tax exemption for property of school districts under Subsection (3)(a)(ii)(B), a charter school under Title 53G, Chapter 5, Charter Schools, is considered to be a school district. (4) Subject to Subsection (5), if property that is allowed an exclusive use exemption or a government exemption ceases to qualify for the exemption because of a change in the ownership of the property: (a) the new owner of the property shall pay a proportional tax based upon the period of time: (i) beginning on the day that the new owner acquired the property; and (ii) ending on the last day of the calendar year during which the new owner acquired the property; and (b) the new owner of the property and the person from whom the new owner acquires the property shall notify the county assessor, in writing, of the change in ownership of the property within 30 days from the day that the new owner acquires the property. (5) Notwithstanding Subsection (4)(a), the proportional tax described in Subsection (4)(a): (a) is subject to any exclusive use exemption or government exemption that the property is entitled to under the new ownership of the property; and (b) applies only to property that is acquired after December 31, 2005. (6) (a) As used in this Subsection (6), "extraterritorial county property" means real property owned by a county that is located outside the geographical boundaries of the county. (b) Notwithstanding Subsection (3)(a)(iii)(A) and except as provided in Subsection (6)(c): (i) beginning January 1, 2027, extraterritorial county property that is acquired on or after May 6, 2026, is subject to property taxation; and (ii) beginning January 1, 2029, extraterritorial county property that was acquired before May 6, 2026, is subject to property taxation. (c) Extraterritorial county property shall retain the exemption described in Subsection (3)(a)(iii)(A) if the county that owns the property and the county where the property is located: (i) agree to maintain the exemption described in Subsection (3)(a)(iii)(A) in regard to the extraterritorial county property; and (ii) enter into an agreement regarding the extraterritorial county property. (d) If extraterritorial county property is subject to property taxation as described in this Subsection (6), the extraterritorial county property shall be assessed and taxed at the property's taxable value and use immediately before the county's acquisition of the extraterritorial county property, including any assessment under Part 5, Farmland Assessment Act. (e) (i) If the use of extraterritorial county property subject to property taxation changes from an agricultural use to a non-qualifying use, as described in Part 5, Farmland Assessment Act, the county that owns the property shall be subject to the rollback tax described in Section 59-2-506. (ii) The rollback tax described in Subsection (6)(e)(i) shall be calculated based on the difference between the greenbelt assessment and the fair market value assessment for the preceding five years. (7) (a) A property may not receive an exemption under Subsection (3)(a)(iv) if: (i) the nonprofit entity that owns the property participates in or intervenes in any political campaign on behalf of or in opposition to any candidate for public office, including the publishing or distribution of statements; or (ii) a substantial part of the activities of the nonprofit entity that owns the property consists of carrying on propaganda or otherwise attempting to influence legislation, except as provided under Subsection 501(h), Internal Revenue Code. (b) Whether a nonprofit entity is engaged in an activity described in Subsection (7)(a) shall be determined using the standards described in Section 501, Internal Revenue Code. (8) A property may not receive an exemption under Subsection (3)(a)(iv) if: (a) the property is used for a purpose that is not religious, charitable, or educational; and (b) the use for a purpose that is not religious, charitable, or educational is more than de minimis. (9) A county legislative body may adopt rules or ordinances to: (a) effectuate an exemption under this part; and (b) designate one or more persons to perform the functions given to the county under this part. (10) If a person is dissatisfied with an exemption decision made under designated decision-making authority as described in Subsection (9)(b), that person may appeal the decision to the commission under Section 59-2-1006.
Utah Code § 59-22-302 — Utah Code / Title 59 / Chapter 59-22 / § 59-22-302
§ 59-22-302. Formula for inflation adjustments.
Status: in_force

The formula for calculating inflation adjustments, which is referenced in Subsection 59-22-202(1), is set forth in Exhibit C of the Master Settlement Agreement as follows, with the exception of Subsection (7) which is omitted: Exhibit C Formula For Calculating Inflation Adjustment (1) Any amount that, in any given year, is to be adjusted for inflation pursuant to this Exhibit, the "Base Amount," shall be adjusted upward by adding to such Base Amount the Inflation Adjustment. (2) The Inflation Adjustment shall be calculated by multiplying the Base Amount by the Inflation Adjustment Percentage applicable in that year. (3) The Inflation Adjustment Percentage applicable to payments due in the year 2000 shall be equal to the greater of 3% or the CPI%. For example, if the Consumer Price Index for December 1999, as released in January 2000, is 2% higher than the Consumer Price Index for December 1998, as released in January 1999, then the CPI% with respect to a payment due in 2000 would be 2%. The Inflation Adjustment Percentage applicable in the year 2000 would thus be 3%. (4) The Inflation Adjustment Percentage applicable to payments due in any year after 2000 shall be calculated by applying each year the greater of 3% or the CPI% on the Inflation Adjustment Percentage applicable to payments due in the prior year. Continuing the example in subsection (3) above, if the CPI% with respect to a payment due in 2001 is 6%, then the Inflation Adjustment Percentage applicable in 2001 would be 9.1800000%, an additional 6% applied on the 3% Inflation Adjustment Percentage applicable in 2000, and if the CPI% with respect to a payment due in 2002 is 4%, then the Inflation Adjustment Percentage applicable in 2002 would be 13.5472000%, an additional 4% applied on the 9.1800000% Inflation Adjustment Percentage applicable in 2001. (5) "Consumer Price Index" means the Consumer Price Index for All Urban Consumers as published by the Bureau of Labor Statistics of the U.S. Department of Labor, or other similar measures agreed to by the Settling States and the Participating Manufacturers. (6) The "CPI%" means the actual total percent change in the Consumer Price Index during the calendar year immediately preceding the year in which the payment in question is due.
Utah Code § 59-12-2004 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2004
§ 59-12-2004. Enactment or repeal of tax -- Effective date -- Administration, collection, and enforcement of tax -- Administrative charge.
Status: in_force

(1) Subject to Subsections (2) and (3), a tax rate repeal or a tax rate change for a tax imposed under this part shall take effect on the first day of a calendar quarter. (2) (a) The enactment of a tax or a tax rate increase takes effect on the first day of the first billing period that begins on or after the effective date of the enactment of the tax or the tax rate increase if the billing period for the transaction begins before the effective date of the enactment of the tax or the tax rate increase under this part. (b) The repeal of a tax or a tax rate decrease applies to a billing period if the billing statement for the billing period is rendered on or after the effective date of the repeal of the tax or the tax rate decrease imposed under this part. (3) (a) If a tax due under this part on a catalogue sale is computed on the basis of sales and use tax rates published in the catalogue, an enactment, repeal, or change in the rate of a tax under this part takes effect: (i) on the first day of a calendar quarter; and (ii) beginning 60 days after the effective date of the enactment, repeal, or change in the rate of the tax under this part. (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule define the term "catalogue sale." (4) The commission shall administer, collect, and enforce a tax under this part in accordance with: (a) the same procedures used to administer, collect, and enforce the tax under Part 1, Tax Collection; (b) Chapter 1, General Taxation Policies; and (c) Section 59-12-210.1. (5) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this part.
Utah Code § 59-12-125 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-125
§ 59-12-125. Seller or certified service provider reliance on commission information.
Status: in_force

(1) Subject to Subsection (2), a seller or certified service provider is not liable for failing to collect a tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (a) containing tax rates, boundaries, or local taxing jurisdiction assignments; or (b) indicating the taxability of tangible personal property, a product transferred electronically, or a service. (2) The time period for which a seller or certified service provider is not liable for failure to collect taxes under Subsection (1) ends on the first day of the calendar quarter after 90 days from the day on which the commission first notifies the seller or certified service provider of the error.
Utah Code § 59-2-2001 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-2001
§ 59-2-2001. Definitions.
Status: in_force

As used in this part: (1) (a) "Heavy equipment" means tangible personal property that: (i) is owned by a qualified rental business for purposes of renting; (ii) is utilized or designed for construction, earthmoving, or industrial operations; and (iii) is portable and transferable to the location in which the heavy equipment is used. (b) "Heavy equipment" includes: (i) lift equipment; (ii) material handling equipment; (iii) cranes; (iv) pumps; (v) generators; (vi) compressors; (vii) portable power equipment; (viii) heating, ventilation, and air conditioning equipment; (ix) portable worksite offices and containers; (x) tank trailers; and (xi) self-propelled equipment. (2) "Program manager" means the same as that term is defined in Section 59-2-1601. (3) "Qualified rental business" means a business entity located in this state: (a) that is classified within one of the following NAICS codes of the 2022 North American Industry Classification System of the federal Executive Office of the President, Office of Management and Budget: (i) NAICS Code 532310, General Rental Centers; or (ii) NAICS Code 532412, Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing; and (b) for which 51% or more of the business entity's total annual revenue is derived from the rental of heavy equipment. (4) "Recovery fee" means the fee authorized in Subsection 59-2-2002(1). (5) "Rental" means the same as the terms "lease" or "rental" are defined in Section 59-12-102. (6) (a) "Rental charge" means the amount charged to a renter by a qualified rental business for the rental of heavy equipment. (b) "Rental charge" does not include any additional charges separate from the actual cost of the rental transaction, including costs required for delivery, insurance, or a waiver of liability. (7) "Renter" means the person to which a qualified rental business rents heavy equipment.
Utah Code § 59-26-105 — Utah Code / Title 59 / Chapter 59-26 / § 59-26-105
§ 59-26-105. Deposit of tax revenue.
Status: in_force

The commission shall deposit revenues generated by the tax imposed by this chapter into the General Fund.
Utah Code § 59-2a-302 — Utah Code / Title 59 / Chapter 59-2a / § 59-2a-302
§ 59-2a-302. Homeowner's credit authorized -- No interest allowed.
Status: in_force

(1) If a claimant who owns a residence meets the requirements of this part, the claimant's property tax liability for the calendar year is equal to property taxes accrued. (2) (a) A claimant meeting the requirements of this part and Part 2, Renter's Credit, may claim in any year a renter's credit under Part 2, Renter's Credit, a homeowner's credit as provided under Section 59-2a-305, or both. (b) If a claimant who owns a residence claims a credit under Subsection (2)(a), the county shall apply the credit against the claimant's property taxes accrued. (3) Interest is not allowed on any payment made to a claimant under this part.
Utah Code § 59-2-303.2 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-303.2
§ 59-2-303.2. Automatic review of assessed value of review property.
Status: in_force

(1) As used in this section: (a) "Final assessed value" means: (i) for a review property for which the taxpayer did not appeal the valuation or equalization in accordance with Section 59-2-1004, the assessed value as stated on the valuation notice described in Section 59-2-919.1; (ii) for a review property for which the taxpayer appealed the valuation or equalization in accordance with Section 59-2-1004, the assessed value given to the review property by the county board of equalization, including an assessed value based on a stipulation of the parties; (iii) for real property for which the taxpayer or a county assessor appealed the valuation or equalization to the commission in accordance with Section 59-2-1006, the value given to the real property by: (A) the commission, if the commission has issued a decision in the appeal or the parties have entered a stipulation; or (B) a county board of equalization, if the commission has not yet issued a decision in the appeal and the parties have not entered a stipulation; or (iv) for real property for which the taxpayer or a county assessor sought judicial review of the valuation or equalization in accordance with Section 59-1-602 or Title 63G, Chapter 4, Part 4, Judicial Review, the value given the real property by the commission. (b) "Median property value change" means the midpoint of the property value changes for all real property that is: (i) of the same class of real property as the review property; and (ii) located within the same county and within the same market area as the review property. (c) "Property value change" means the percentage change in the fair market value of real property on or after January 1 of the previous year and before January 1 of the current year. (d) "Qualifying change" means one of the following changes to real property that occurs on or after January 1 of the previous taxable year and before January 1 of the current taxable year: (i) a physical improvement if, solely as a result of the physical improvement, the fair market value of the physical improvement equals or exceeds the greater of 10% of fair market value of the real property or $20,000; (ii) a zoning change, if the fair market value of the real property increases solely as a result of the zoning change; or (iii) a change in the legal description of the real property, if the fair market value of the real property increases solely as a result of the change in the legal description of the real property. (e) "Review property" means real property located in the county: (i) that on or after January 1 of the previous year and before January 1 of the current year has not had a qualifying change; and (ii) for which the county assessor did not conduct a detailed review of property characteristics during the current taxable year. (f) "Threshold increase" means an increase in a review property's assessed value for the current taxable year compared to the final assessed value of the review property for the previous taxable year that is: (i) the median property value change plus 15%; and (ii) at least $10,000. (2) (a) Before completing and delivering the assessment book to the county auditor in accordance with Section 59-2-311, the county assessor shall review the assessment of a review property for which the assessed value for the current taxable year is equal to or exceeds the threshold increase. (b) The county assessor shall retain a record of the properties for which the county assessor conducts a review in accordance with this section and the results of that review. (3) (a) If the county assessor determines that the assessed value of the review property reflects the review property's fair market value, the county assessor may not adjust the review property's assessed value. (b) If the county assessor determines that the assessed value of the review property does not reflect the review property's fair market value, the county assessor shall adjust the assessed value of the review property to reflect the fair market value. (4) The review process described in this section does not supersede or otherwise affect a taxpayer's right to appeal or to seek judicial review of the valuation or equalization of a review property in accordance with: (a) this part; (b) Title 59, Chapter 1, Part 6, Judicial Review; or (c) Title 63G, Chapter 4, Part 4, Judicial Review.
Utah Code § 59-12-2211 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2211
§ 59-12-2211. Certified service provider or model 2 seller reliance on commission certified software.
Status: in_force

(1) Except as provided in Subsection (2) and subject to Subsection (4), a certified service provider or model 2 seller is not liable for failing to collect a sales and use tax required under this part if: (a) the certified service provider or model 2 seller relies on software the commission certifies; and (b) the certified service provider's or model 2 seller's failure to collect a sales and use tax required under this part is as a result of the seller's or certified service provider's reliance on incorrect data: (i) provided by the commission; or (ii) in the software the commission certifies. (2) The relief from liability described in Subsection (1) does not apply if a certified service provider or model 2 seller incorrectly classifies an item or transaction into a product category the commission certifies. (3) If the taxability of a product category is incorrectly classified in software the commission certifies, the commission shall: (a) notify a certified service provider or model 2 seller of the incorrect classification of the taxability of a product category in software the commission certifies; and (b) state in the notice required by Subsection (3)(a) that the certified service provider or model 2 seller is liable for failing to collect the correct amount of sales and use tax under this part on the incorrectly classified product category if the certified service provider or model 2 seller fails to correct the taxability of the item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice. (4) If a certified service provider or model 2 seller fails to correct the taxability of an item or transaction within 10 days after the day on which the certified service provider or model 2 seller receives the notice described in Subsection (3), the certified service provider or model 2 seller is liable for failing to collect the correct amount of tax under this part on the item or transaction.
Utah Code § 59-5-303 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-303
§ 59-5-303. Tax credit for natural gas converted to hydrogen fuel.
Status: in_force

(1) A taxpayer may claim a tax credit against a severance tax owing on natural gas under Section 59-5-102 if: (a) the taxpayer is required to pay a severance tax on natural gas under Section 59-5-102; (b) the taxpayer owns or operates a plant in the state that converts natural gas to hydrogen fuel; and (c) all of the natural gas for which the taxpayer owes a severance tax under Section 59-5-102 is used for the production in the state of hydrogen fuel for use in zero emission motor vehicles. (2) The taxpayer may claim a tax credit equal to the lesser of: (a) the amount of tax that the taxpayer owes under Section 59-5-102; and (b) $5,000,000. (3) (a) To claim a tax credit, a taxpayer shall follow the procedures and requirements of this Subsection (3). (b) The taxpayer shall request that the division verify that the taxpayer owns or operates a plant in this state: (i) that converts natural gas to hydrogen fuel; and (ii) at which all natural gas is converted to hydrogen fuel for use in zero emission motor vehicles. (4) The division shall submit to the commission an electronic list that includes the name and identifying information of each taxpayer for which the division completed the verification described in Subsection (3).
Utah Code § 59-7-314 — Utah Code / Title 59 / Chapter 59-7 / § 59-7-314
§ 59-7-314. Averaging property values for inclusion in property factors.
Status: in_force

(1) The average value of property shall be determined by averaging the values at the beginning and ending of the tax period or averaging of monthly values during the tax period if monthly averaging more clearly reflects the average value of the taxpayer's property. (2) The average value of property of an airline is valued as provided in this section, subject to the calculation required by Subsection 59-7-312(2).
Utah Code § 59-1-1414 — Utah Code / Title 59 / Chapter 59-1 / § 59-1-1414
§ 59-1-1414. Warrant procedures -- Judgment -- Notice requirements after filing warrant.
Status: in_force

(1) Except as provided in Subsections (3) and (4), if a person who owes a liability fails to pay that liability within 30 days after the day on which the commission mails notice and demand under Section 59-1-1411, the commission may: (a) file a warrant with the clerk of: (i) except as provided in Subsection (1)(a)(ii), the district court of any county in which that person has real or personal property; or (ii) if the person is not a resident of this state, the Third District Court in Salt Lake City; or (b) issue a warrant in duplicate under its official seal directed to the sheriff of a county requiring the sheriff to: (i) levy upon and sell the person's real and personal property for the payment of the liability, plus the cost of executing the warrant; and (ii) return to the commission within 60 days: (A) the warrant; and (B) the money collected under the warrant. (2) (a) A sheriff that receives a warrant under Subsection (1) shall within five days file a duplicate copy of the warrant with the clerk of the district court of the appropriate county. (b) (i) The sheriff shall execute the warrant in the same manner prescribed by law for an execution issued against property in accordance with a judgment by a court. (ii) An execution of a warrant described in Subsection (2)(b)(i) has the same effect as an execution issued against property in accordance with a judgment by a court. (iii) A sheriff that executes a warrant under Subsection (2)(b)(i) shall receive fees for the sheriff's services in executing the warrant as if the sheriff were executing a judgment by a court. (3) The commission may file a warrant without regard to the 30-day period provided in Subsection (1) if the commission finds that the collection of a liability that a person owes is in jeopardy. (4) The commission may not file a warrant under this section more than three years after the assessment of the tax, fee, or charge that is a portion of a liability. (5) A clerk of a district court that receives a warrant under this section shall enter in the judgment docket: (a) in the column for judgment debtors, the name of the person stated in the warrant; and (b) in appropriate columns: (i) the amount for which the warrant is filed; and (ii) the date the warrant is filed. (6) Notwithstanding Section 78B-5-202, the liability that serves as the basis for a warrant is a binding lien upon the real, personal, and other property of the person to the same extent as other judgments docketed in the office of the clerk of the district court. (7) When a warrant is filed with the clerk of a district court in accordance with this section, the commission is considered to have obtained a judgment against a person for a liability. (8) Notwithstanding Section 78B-5-202, a judgment described in Subsection (7) is effective for a period ending 10 years after the date the amount for which the warrant is filed is assessed in accordance with Section 59-1-1408. (9) The commission may not renew a judgment described in Subsection (7). (10) The commission may authorize an action or proceeding to collect or enforce a judgment described in Subsection (7) in any place and by any procedure that a civil judgment of the Utah Supreme Court may be collected or enforced if: (a) a warrant is filed under this section against a person who is not a resident of this state; and (b) the commission determines that the person does not have sufficient real or personal property in the state to pay the person's liability. (11) After filing a warrant under Section 59-1-1414, the commission shall follow the notice requirements of Section 38-12-102.
Utah Code § 59-32-102 — Utah Code / Title 59 / Chapter 59-32 / § 59-32-102
§ 59-32-102. Imposition of local impact mitigation tax -- Rate  -- Exemptions -- Shipment out-of-state -- Stockpiling -- Relation to other taxes -- Prohibition on county imposition of oil or gas mitigation fee.
Status: in_force

(1) (a) Except as provided in Subsection (2), a local impact mitigation tax is imposed at the rate specified in Subsection (1)(b) on the total volume of oil and gas that is: (i) produced within the state on or after January 1, 2026, and before January 1, 2029; and (ii) (A) saved; (B) sold; or (C) transported from the field from which the oil or gas was produced. (b) The rate of the tax under this chapter is: (i) 5 cents per barrel of oil described in Subsection (1)(a); and (ii) 1/4 cent per MCF of gas described in Subsection (1)(a). (2) The tax under this chapter does not apply to: (a) oil or gas produced by the United States; (b) oil or gas produced by the state or a political subdivision of the state; (c) oil or gas produced by an Indian or Indian tribe as defined in Section 9-9-101 from land under the jurisdiction of the United States; (d) oil or gas produced from a stripper well; (e) oil or gas produced from a wildcat well during the first 12 months of well production; (f) oil or gas produced from a development well during the first six months of well production; or (g) gas produced or consumed for the purpose of processing oil or gas to a marketable state by removing natural gas liquids or contaminants. (3) If oil or gas is shipped outside the state: (a) the shipment constitutes a sale; and (b) the oil or gas is subject to the tax imposed by this chapter. (4) (a) Except as provided in Subsection (4)(b), if oil or gas is stockpiled, the tax under this chapter is not imposed until the oil or gas is: (i) sold; (ii) transported; or (iii) delivered. (b) If oil or gas is stockpiled for more than two years, the oil or gas is subject to the tax imposed by this chapter. (5) The tax under this chapter: (a) is separate from and in addition to all other taxes provided by law, including the severance tax imposed under Chapter 5, Part 1, Oil and Gas Severance Tax; (b) does not affect the requirements applicable to the severance tax imposed under Chapter 5, Part 1, Oil and Gas Severance Tax, including the requirements for the disposition of severance tax revenue under Sections 59-5-116 and 59-5-119; and (c) is not a severance tax for purposes of Utah Constitution, Article XIII, Section 5, Subsection (9). (6) Unless specifically authorized by statute, a county may not impose an oil or gas mitigation fee.
Utah Code § 59-2-301 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-301
§ 59-2-301. Assessment by county assessor.
Status: in_force

The county assessor shall assess all property located within the county which is not required by law to be assessed by the commission.
Utah Code § 59-12-127 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-127
§ 59-12-127. Purchaser relief from liability.
Status: in_force

(1) (a) Except as provided in Subsection (1)(b), a purchaser is relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if: (i) the purchaser's seller or certified service provider relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement; or (ii) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; (C) on a taxing jurisdiction; or (D) in the taxability matrix the commission provides in accordance with the agreement. (b) For purposes of Subsection (1)(a), a purchaser is not relieved from a penalty under Section 59-1-401 for failure to pay a tax due under this part or an underpayment if the purchaser's, the purchaser's seller's, or the purchaser's certified service provider's reliance on incorrect data provided by the commission is as a result of conduct that is: (i) fraudulent; (ii) intentional; or (iii) willful. (2) In addition to the relief from a penalty described in Subsection (1), a purchaser is not liable for a tax or interest under Section 59-1-402 for failure to pay a tax due under this part or an underpayment if: (a) the purchaser's seller or certified service provider relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition; or (b) the purchaser, regardless of whether the purchaser holds a direct payment permit in accordance with Section 59-12-107.1, relies on: (i) incorrect data provided by the commission: (A) on a tax rate; (B) on a boundary; or (C) on a taxing jurisdiction; or (ii) an erroneous classification by the commission: (A) in the taxability matrix the commission provides in accordance with the agreement; and (B) with respect to a term: (I) in the library of definitions; and (II) that is: (Aa) listed as taxable or exempt; (Bb) included in or excluded from "sales price"; or (Cc) included in or excluded from a definition.
Utah Code § 59-24-105 — Utah Code / Title 59 / Chapter 59-24 / § 59-24-105
§ 59-24-105. Deposit of tax revenue.
Status: in_force

(1) Except as provided in Subsections (2), (3), and 59-24-103.8(5), the commission shall deposit the tax revenue collected under this chapter into the Uniform School Fund. (2) (a) The commission shall deposit the tax revenue collected under Subsection 59-24-103.5(3) into the Electrical Energy Development Investment Fund created in Section 79-6-1105. (b) The commission may require a radioactive waste facility to share data related to radioactive waste delivered by a generator to the radioactive waste facility for the purposes of calculating the deposit of tax revenue as described in Subsection (2)(a). (3) The commission shall deposit the tax revenue collected in accordance with Subsection 59-24-103.7(2)(a) into the Species Protection Account created in Section 23A-3-214.
Utah Code § 59-12-2212.2 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2212.2
§ 59-12-2212.2. Allowable uses of local option sales and use tax revenue.
Status: in_force

(1) Except as otherwise provided in this part, a county, city, or town that imposes a local option sales and use tax under this part may expend the revenue generated from the local option sales and use tax for the following purposes: (a) the development, construction, maintenance, or operation of: (i) a class A road; (ii) a class B road; (iii) a class C road; (iv) a class D road; (v) traffic and pedestrian safety infrastructure, including: (A) a sidewalk; (B) curb and gutter; (C) a safety feature; (D) a traffic sign; (E) a traffic signal; or (F) street lighting; (vi) streets, alleys, roads, highways, and thoroughfares of any kind, including connected structures; (vii) an airport facility; (viii) an active transportation facility that is for nonmotorized vehicles and multimodal transportation and connects an origin with a destination; or (ix) an intelligent transportation system; (b) a system for public transit; (c) all other modes and forms of conveyance used by the public; (d) debt service or bond issuance costs related to a project or facility described in Subsections (1)(a) through (c); or (e) corridor preservation related to a project or facility described in Subsections (1)(a) through (c). (2) Any revenue subject to rights or obligations under a contract between a county, city, or town and a public transit district entered into before January 1, 2019, remains subject to existing contractual rights and obligations. (3) In addition to the uses described in Subsection (1), for any revenue generated by a sales and use tax imposed under Section 59-12-2219 that is not contractually obligated for debt service, the percentage described in Subsection 59-12-2219(11) shall be made available for public transit innovation grants as provided in Title 72, Chapter 2, Part 4, Public Transit Innovation Grants.
Utah Code § 59-12-2210 — Utah Code / Title 59 / Chapter 59-12 / § 59-12-2210
§ 59-12-2210. Seller or certified service provider reliance on commission information.
Status: in_force

A seller or certified service provider is not liable for failing to collect a sales and use tax at a tax rate imposed under this part if the seller's or certified service provider's failure to collect the sales and use tax is as a result of the seller's or certified service provider's reliance on incorrect data provided by the commission in a database created by the commission: (1) containing tax rates, boundaries, or local taxing jurisdiction assignments; or (2) indicating the taxability of tangible personal property, a product transferred electronically, or a service.
Utah Code § 59-13-501 — Utah Code / Title 59 / Chapter 59-13 / § 59-13-501
§ 59-13-501. Interstate fuel tax agreements by commission -- Contents of agreement -- Rulemaking power -- Legal remedies -- Conflicts.
Status: in_force

(1) The commission may enter into cooperative agreements with other states for the exchange of information and auditing of users of motor fuel and special fuels used in fleets of motor vehicles operated or intended to operate interstate. Any agreement, arrangement, declaration, or amendment is not effective until stated in writing and filed with the commission. (2) Any agreement may provide for: (a) determining the base state for users; (b) users' records requirements; (c) audit procedures; (d) exchange of information; (e) persons eligible for tax licensing; (f) defining qualified motor vehicles; (g) determining if bonding is required; (h) specifying reporting requirements and periods including defining uniform penalty and interest rates for late reporting; (i) determining methods for collecting and forwarding of motor fuel and special fuel taxes and penalties to another jurisdiction; and (j) any other provisions designed to facilitate the administration of the agreement. (3) The commission may, as required by the terms of an agreement, forward to officers of another state any information in the commission's possession relative to the manufacture, receipts, sale, use, transportation, or shipment of motor fuel or special fuel by any person. The commission may disclose the location of officers, motor vehicles, and other real and personal property of users of motor fuel or special fuel to officers of another state. (4) Any agreement may provide for each state to audit the records of persons based in the state, to determine if the motor fuel or special fuel taxes due each state are properly reported and paid. Each state shall forward the findings of the audits performed on persons based in the state to each state in which the person has taxable use of motor fuels and special fuels. For persons not based in this state and who have taxable use of motor fuels or special fuels in this state, the commission may serve the audit findings received from another state, in the form of an assessment, on the person as if the audit were conducted by the commission. (5) Any agreement entered into pursuant to this section does not preclude the commission from auditing the records of any person covered by the provisions of this chapter. (6) The legal remedies for any person served with an order or assessment under this section are as prescribed in this chapter. (7) If the commission enters into any agreement under the authority of this section, and the provisions established in the agreement are in conflict with any rules promulgated by the commission, the agreement provisions prevail.
Utah Code § 59-21-2 — Utah Code / Title 59 / Chapter 59-21 / § 59-21-2
§ 59-21-2. Mineral Bonus Account created -- Contents -- Use of Mineral Bonus Account money -- Mineral Lease Account created -- Contents -- Appropriation of money from Mineral Lease Account.
Status: in_force

7/1/2026 (1) (a) There is created a restricted account within the General Fund known as the "Mineral Bonus Account." (b) The Mineral Bonus Account consists of federal mineral lease bonus payments deposited pursuant to Subsection 59-21-1(3). (c) The Legislature shall make appropriations from the Mineral Bonus Account in accordance with Section 35 of the Mineral Lands Leasing Act of 1920, 30 U.S.C. Sec. 191. (d) The state treasurer shall: (i) invest the money in the Mineral Bonus Account by following the procedures and requirements of Title 51, Chapter 7, State Money Management Act; and (ii) deposit all interest or other earnings derived from the account into the Mineral Bonus Account. (e) The Division of Finance shall, beginning on July 1, 2017, annually deposit 30% of mineral lease bonus payments deposited under Subsection (1)(b) from the previous fiscal year into the Utah Wildfire Fund created in Section 65A-8-217, up to $2,000,000 but not to exceed 20% of the amount expended in the previous fiscal year from the Utah Wildfire Fund. (2) (a) There is created a restricted account within the General Fund known as the "Mineral Lease Account." (b) The Mineral Lease Account consists of federal mineral lease money deposited pursuant to Subsection 59-21-1(1). (c) The Legislature shall make appropriations from the Mineral Lease Account as provided in Subsection 59-21-1(1) and this Subsection (2). (d) The Legislature shall annually appropriate 32.5% of all deposits made to the Mineral Lease Account to the Permanent Community Impact Fund established by Section 63N-24-503. (e) The Legislature shall annually appropriate 2.25% of all deposits made to the Mineral Lease Account to the State Board of Education, to be used for education research and experimentation in the use of staff and facilities designed to improve the quality of education in Utah. (f) The Legislature shall annually appropriate 2.25% of all deposits made to the Mineral Lease Account to the Utah Geological Survey Restricted Account, created in Section 79-3-403, to be used by the Utah Geological Survey for activities carried on by the Utah Geological Survey having as a purpose the development and exploitation of natural resources in the state. (g) The Legislature shall annually appropriate 2.25% of all deposits made to the Mineral Lease Account to the Water Research Laboratory at Utah State University, to be used for activities carried on by the laboratory having as a purpose the development and exploitation of water resources in the state. (h) (i) The Legislature shall annually appropriate to the Division of Finance 40% of all deposits made to the Mineral Lease Account to be distributed as provided in Subsection (2)(h)(ii) to: (A) counties; (B) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for the purpose of constructing, repairing, or maintaining roads; or (C) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for other purposes authorized by statute. (ii) The Division of Finance shall allocate the funds specified in Subsection (2)(h)(i): (A) in amounts proportionate to the amount of mineral lease money generated by each county; and (B) to a county or special service district established by a county under Title 17D, Chapter 1, Special Service District Act, as determined by the county legislative body. (i) (i) The Legislature shall annually appropriate 5% of all deposits made to the Mineral Lease Account to the Department of Workforce Services to be distributed to: (A) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for the purpose of constructing, repairing, or maintaining roads; or (B) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for other purposes authorized by statute. (ii) The Department of Workforce Services may distribute the amounts described in Subsection (2)(i)(i) only to special service districts established under Title 17D, Chapter 1, Special Service District Act, by counties: (A) of the third, fourth, fifth, or sixth class; (B) in which 4.5% or less of the mineral lease money within the state is generated; and (C) that are significantly socially or economically impacted as provided in Subsection (2)(i)(iii) by the development of minerals under the Mineral Lands Leasing Act, 30 U.S.C. Sec. 181 et seq. (iii) The significant social or economic impact required under Subsection (2)(i)(ii)(C) shall be as a result of: (A) the transportation within the county of hydrocarbons, including solid hydrocarbons as defined in Section 59-5-101; (B) the employment of persons residing within the county in hydrocarbon extraction, including the extraction of solid hydrocarbons as defined in Section 59-5-101; or (C) a combination of Subsections (2)(i)(iii)(A) and (B). (iv) For purposes of distributing the appropriations under this Subsection (2)(i) to special service districts established by counties under Title 17D, Chapter 1, Special Service District Act, the Department of Workforce Services shall: (A) (I) allocate 50% of the appropriations equally among the counties meeting the requirements of Subsections (2)(i)(ii) and (iii); and (II) allocate 50% of the appropriations based on the ratio that the population of each county meeting the requirements of Subsections (2)(i)(ii) and (iii) bears to the total population of all of the counties meeting the requirements of Subsections (2)(i)(ii) and (iii); and (B) after making the allocations described in Subsection (2)(i)(iv)(A), distribute the allocated revenues to special service districts established by the counties under Title 17D, Chapter 1, Special Service District Act, as determined by the executive director of the Department of Workforce Services after consulting with the county legislative bodies of the counties meeting the requirements of Subsections (2)(i)(ii) and (iii). (v) The executive director of the Department of Workforce Services: (A) shall determine whether a county meets the requirements of Subsections (2)(i)(ii) and (iii); (B) shall distribute the appropriations under Subsection (2)(i)(i) to special service districts established by counties under Title 17D, Chapter 1, Special Service District Act, that meet the requirements of Subsections (2)(i)(ii) and (iii); and (C) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, may make rules: (I) providing a procedure for making the distributions under this Subsection (2)(i) to special service districts; and (II) defining the term "population" for purposes of Subsection (2)(i)(iv). (j) (i) The Legislature shall annually make the following appropriations from the Mineral Lease Account: (A) an amount equal to 52 cents multiplied by the number of acres of school or institutional trust lands, lands owned by the Division of State Parks or the Division of Outdoor Recreation, and lands owned by the Division of Wildlife Resources that are not under an in lieu of taxes contract, to each county in which those lands are located; (B) to each county in which school or institutional trust lands are transferred to the federal government after December 31, 1992, an amount equal to the number of transferred acres in the county multiplied by a payment per acre equal to the difference between 52 cents per acre and the per acre payment made to that county in the most recent payment under the federal payment in lieu of taxes program, 31 U.S.C. Sec. 6901 et seq., unless the federal payment was equal to or exceeded the 52 cents per acre, in which case a payment under this Subsection (2)(j)(i)(B) may not be made for the transferred lands; (C) to each county in which federal lands, which are entitlement lands under the federal in lieu of taxes program, are transferred to the school or institutional trust, an amount equal to the number of transferred acres in the county multiplied by a payment per acre equal to the difference between the most recent per acre payment made under the federal payment in lieu of taxes program and 52 cents per acre, unless the federal payment was equal to or less than 52 cents per acre, in which case a payment under this Subsection (2)(j)(i)(C) may not be made for the transferred land; and (D) to a county of the fifth or sixth class, an amount equal to the product of: (I) $1,000; and (II) the number of residences described in Subsection (2)(j)(iv) that are located within the county. (ii) A county receiving money under Subsection (2)(j)(i) may, as determined by the county legislative body, distribute the money or a portion of the money to: (A) special service districts established by the county under Title 17D, Chapter 1, Special Service District Act; (B) school districts; or (C) public institutions of higher education. (iii) (A) Beginning in fiscal year 1994-95 and in each year after fiscal year 1994-95, the Division of Finance shall increase or decrease the amounts per acre provided for in Subsections (2)(j)(i)(A) through (C) by the average annual change in the Consumer Price Index for all urban consumers published by the Department of Labor. (B) For fiscal years beginning on or after fiscal year 2001-02, the Division of Finance shall increase or decrease the amount described in Subsection (2)(j)(i)(D)(I) by the average annual change in the Consumer Price Index for all urban consumers published by the Department of Labor. (iv) Residences for purposes of Subsection (2)(j)(i)(D)(II) are residences that are: (A) owned by: (I) the Division of State Parks; (II) the Division of Outdoor Recreation; or (III) the Division of Wildlife Resources; (B) located on lands that are owned by: (I) the Division of State Parks; (II) the Division of Outdoor Recreation; or (III) the Division of Wildlife Resources; and (C) are not subject to taxation under: (I) Chapter 2, Property Tax Act; or (II) Chapter 4, Privilege Tax. (k) The Legislature shall annually appropriate to the Permanent Community Impact Fund all deposits remaining in the Mineral Lease Account after making the appropriations provided for in Subsections (2)(d) through (j). (3) (a) Each agency, board, institution of higher education, and political subdivision receiving money under this chapter shall provide the Legislature, through the Office of the Legislative Fiscal Analyst, with a complete accounting of the use of that money on an annual basis. (b) The accounting required under Subsection (3)(a) shall: (i) include actual expenditures for the prior fiscal year, budgeted expenditures for the current fiscal year, and planned expenditures for the following fiscal year; and (ii) be reviewed by the Economic and Community Development Appropriations Subcommittee as part of its normal budgetary process under Title 63J, Chapter 1, Budgetary Procedures Act.7/1/2026 (1) (a) There is created a restricted account within the General Fund known as the "Mineral Bonus Account." (b) The Mineral Bonus Account consists of federal mineral lease bonus payments deposited pursuant to Subsection 59-21-1(3). (c) The Legislature shall make appropriations from the Mineral Bonus Account in accordance with Section 35 of the Mineral Lands Leasing Act of 1920, 30 U.S.C. Sec. 191. (d) The state treasurer shall: (i) invest the money in the Mineral Bonus Account by following the procedures and requirements of Title 51, Chapter 7, State Money Management Act; and (ii) deposit all interest or other earnings derived from the account into the Mineral Bonus Account. (e) The Division of Finance shall, beginning on July 1, 2017, annually deposit 30% of mineral lease bonus payments deposited under Subsection (1)(b) from the previous fiscal year into the Utah Wildfire Fund created in Section 65A-8-217, up to $2,000,000 but not to exceed 20% of the amount expended in the previous fiscal year from the Utah Wildfire Fund. (2) (a) There is created a restricted account within the General Fund known as the "Mineral Lease Account." (b) The Mineral Lease Account consists of federal mineral lease money deposited pursuant to Subsection 59-21-1(1). (c) The Legislature shall make appropriations from the Mineral Lease Account as provided in Subsection 59-21-1(1) and this Subsection (2). (d) The Legislature shall annually appropriate 32.5% of all deposits made to the Mineral Lease Account to the Permanent Community Impact Fund established by Section 63N-24-503. (e) The Legislature shall annually appropriate 2.25% of all deposits made to the Mineral Lease Account to the State Board of Education, to be used for education research and experimentation in the use of staff and facilities designed to improve the quality of education in Utah. (f) The Legislature shall annually appropriate 2.25% of all deposits made to the Mineral Lease Account to the Utah Geological Survey Restricted Account, created in Section 79-3-403, to be used by the Utah Geological Survey for activities carried on by the Utah Geological Survey having as a purpose the development and exploitation of natural resources in the state. (g) The Legislature shall annually appropriate 2.25% of all deposits made to the Mineral Lease Account to the Water Research Laboratory at Utah State University, to be used for activities carried on by the laboratory having as a purpose the development and exploitation of water resources in the state. (h) (i) The Legislature shall annually appropriate to the Division of Finance 40% of all deposits made to the Mineral Lease Account to be distributed as provided in Subsection (2)(h)(ii) to: (A) counties; (B) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for the purpose of constructing, repairing, or maintaining roads; or (C) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for other purposes authorized by statute. (ii) The Division of Finance shall allocate the funds specified in Subsection (2)(h)(i): (A) in amounts proportionate to the amount of mineral lease money generated by each county; and (B) to a county or special service district established by a county under Title 17D, Chapter 1, Special Service District Act, as determined by the county legislative body. (i) (i) The Legislature shall annually appropriate 5% of all deposits made to the Mineral Lease Account to the Department of Workforce Services to be distributed to: (A) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for the purpose of constructing, repairing, or maintaining roads; or (B) special service districts established: (I) by counties; (II) under Title 17D, Chapter 1, Special Service District Act; and (III) for other purposes authorized by statute. (ii) The Department of Workforce Services may distribute the amounts described in Subsection (2)(i)(i) only to special service districts established under Title 17D, Chapter 1, Special Service District Act, by counties: (A) of the third, fourth, fifth, or sixth class; (B) in which 4.5% or less of the mineral lease money within the state is generated; and (C) that are significantly socially or economically impacted as provided in Subsection (2)(i)(iii) by the development of minerals under the Mineral Lands Leasing Act, 30 U.S.C. Sec. 181 et seq. (iii) The significant social or economic impact required under Subsection (2)(i)(ii)(C) shall be as a result of: (A) the transportation within the county of hydrocarbons, including solid hydrocarbons as defined in Section 59-5-101; (B) the employment of persons residing within the county in hydrocarbon extraction, including the extraction of solid hydrocarbons as defined in Section 59-5-101; or (C) a combination of Subsections (2)(i)(iii)(A) and (B). (iv) For purposes of distributing the appropriations under this Subsection (2)(i) to special service districts established by counties under Title 17D, Chapter 1, Special Service District Act, the Department of Workforce Services shall: (A) (I) allocate 50% of the appropriations equally among the counties meeting the requirements of Subsections (2)(i)(ii) and (iii); and (II) allocate 50% of the appropriations based on the ratio that the population of each county meeting the requirements of Subsections (2)(i)(ii) and (iii) bears to the total population of all of the counties meeting the requirements of Subsections (2)(i)(ii) and (iii); and (B) after making the allocations described in Subsection (2)(i)(iv)(A), distribute the allocated revenues to special service districts established by the counties under Title 17D, Chapter 1, Special Service District Act, as determined by the executive director of the Department of Workforce Services after consulting with the county legislative bodies of the counties meeting the requirements of Subsections (2)(i)(ii) and (iii). (v) The executive director of the Department of Workforce Services: (A) shall determine whether a county meets the requirements of Subsections (2)(i)(ii) and (iii); (B) shall distribute the appropriations under Subsection (2)(i)(i) to special service districts established by counties under Title 17D, Chapter 1, Special Service District Act, that meet the requirements of Subsections (2)(i)(ii) and (iii); and (C) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, may make rules: (I) providing a procedure for making the distributions under this Subsection (2)(i) to special service districts; and (II) defining the term "population" for purposes of Subsection (2)(i)(iv). (j) (i) The Legislature shall annually make the following appropriations from the Mineral Lease Account: (A) an amount equal to 52 cents multiplied by the number of acres of school or institutional trust lands, lands owned by the Division of State Parks or the Division of Outdoor Recreation, and lands owned by the Division of Wildlife Resources that are not under an in lieu of taxes contract, to each county in which those lands are located; (B) to each county in which school or institutional trust lands are transferred to the federal government after December 31, 1992, an amount equal to the number of transferred acres in the county multiplied by a payment per acre equal to the difference between 52 cents per acre and the per acre payment made to that county in the most recent payment under the federal payment in lieu of taxes program, 31 U.S.C. Sec. 6901 et seq., unless the federal payment was equal to or exceeded the 52 cents per acre, in which case a payment under this Subsection (2)(j)(i)(B) may not be made for the transferred lands; (C) to each county in which federal lands, which are entitlement lands under the federal in lieu of taxes program, are transferred to the school or institutional trust, an amount equal to the number of transferred acres in the county multiplied by a payment per acre equal to the difference between the most recent per acre payment made under the federal payment in lieu of taxes program and 52 cents per acre, unless the federal payment was equal to or less than 52 cents per acre, in which case a payment under this Subsection (2)(j)(i)(C) may not be made for the transferred land; and (D) to a county of the fifth or sixth class, an amount equal to the product of: (I) $1,000; and (II) the number of residences described in Subsection (2)(j)(iv) that are located within the county. (ii) A county receiving money under Subsection (2)(j)(i) may, as determined by the county legislative body, distribute the money or a portion of the money to: (A) special service districts established by the county under Title 17D, Chapter 1, Special Service District Act; (B) school districts; or (C) public institutions of higher education. (iii) (A) Beginning in fiscal year 1994-95 and in each year after fiscal year 1994-95, the Division of Finance shall increase or decrease the amounts per acre provided for in Subsections (2)(j)(i)(A) through (C) by the average annual change in the Consumer Price Index for all urban consumers published by the Department of Labor. (B) For fiscal years beginning on or after fiscal year 2001-02, the Division of Finance shall increase or decrease the amount described in Subsection (2)(j)(i)(D)(I) by the average annual change in the Consumer Price Index for all urban consumers published by the Department of Labor. (iv) Residences for purposes of Subsection (2)(j)(i)(D)(II) are residences that are: (A) owned by: (I) the Division of State Parks; (II) the Division of Outdoor Recreation; or (III) the Division of Wildlife Resources; (B) located on lands that are owned by: (I) the Division of State Parks; (II) the Division of Outdoor Recreation; or (III) the Division of Wildlife Resources; and (C) are not subject to taxation under: (I) Chapter 2, Property Tax Act; or (II) Chapter 4, Privilege Tax. (k) The Legislature shall annually appropriate to the Permanent Community Impact Fund all deposits remaining in the Mineral Lease Account after making the appropriations provided for in Subsections (2)(d) through (j). (3) (a) Each agency, board, institution of higher education, and political subdivision receiving money under this chapter shall provide the Legislature, through the Office of the Legislative Fiscal Analyst, with a complete accounting of the use of that money on an annual basis. (b) The accounting required under Subsection (3)(a) shall: (i) include actual expenditures for the prior fiscal year, budgeted expenditures for the current fiscal year, and planned expenditures for the following fiscal year; and (ii) be reviewed by the Economic and Community Development Appropriations Subcommittee as part of its normal budgetary process under Title 63J, Chapter 1, Budgetary Procedures Act.
Utah Code § 59-5-104 — Utah Code / Title 59 / Chapter 59-5 / § 59-5-104
§ 59-5-104. Statements filed -- Contents -- Falsification as perjury.
Status: in_force

7/1/2026 (1) (a) Every producer engaged in the production of oil or gas from any well or wells in the state shall file with the commission, on or before June 1 of each year, on forms furnished by the commission, a statement containing the information required by Subsection (1)(b) relating to the oil or gas: (i) produced; and (ii) (A) saved; (B) sold; or (C) transported from the field where the oil or gas was produced during the preceding calendar year. (b) The statement required in Subsection (1)(a) shall include: (i) the name, description, and location of: (A) every well or wells; and (B) every field in which the well or wells are located; (ii) the number of barrels of oil, the cubic feet of gas, and quantity of other hydrocarbon substances produced, including the percentage of production from lands held in trust by the United States for any federally recognized Indian tribe or tribe members; (iii) the value of the oil or gas; and (iv) any other reasonable and necessary information required by the commission. (2) The statements or reports required to be filed with the commission shall be signed and sworn to by the producer or a designee. (3) Any willful false swearing as to the purported material facts set out in this report constitutes the crime of perjury and shall be punished as such under Title 76, Criminal Offenses.
Utah Code § 59-2-924 — Utah Code / Title 59 / Chapter 59-2 / § 59-2-924
§ 59-2-924. Definitions -- Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Calculation of certified tax rate -- Rulemaking authority -- Budgeting requirements -- Notice provided by the commission.
Status: in_force

1/1/2027 (1) As used in this section: (a) "Additional ad valorem tax revenue" means the same as that term is defined in Section 59-2-919. (b) (i) "Ad valorem property tax revenue" means revenue collected in accordance with this chapter. (ii) "Ad valorem property tax revenue" does not include: (A) interest; (B) penalties; (C) collections from redemptions; or (D) revenue received by a taxing entity from personal property that is semiconductor manufacturing equipment assessed by a county assessor in accordance with Part 3, County Assessment. (c) "Adjusted tax increment" means the same as that term is defined in Section 17C-1-102. (d) (i) "Aggregate taxable value of all property taxed" means: (A) the aggregate taxable value of all real property a county assessor assesses in accordance with Part 3, County Assessment, for the current year; (B) the aggregate taxable value of all real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the current year; and (C) the aggregate year end taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, contained on the prior year's tax rolls of the taxing entity. (ii) "Aggregate taxable value of all property taxed" does not include the aggregate year end taxable value of personal property that is: (A) semiconductor manufacturing equipment assessed by a county assessor in accordance with Part 3, County Assessment; and (B) contained on the prior year's tax rolls of the taxing entity. (e) "Base taxable value" means: (i) for an authority created under Section 11-58-201, the same as that term is defined in Section 11-58-102; (ii) for the Point of the Mountain State Land Authority created in Section 11-59-201, the same as that term is defined in Section 11-59-208; (iii) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the same as that term is defined in Section 11-70-101; (iv) for an agency created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102; (v) for an authority created under Section 63H-1-201, the same as that term is defined in Section 63H-1-102; (vi) for a host local government, the same as that term is defined in Section 63N-2-502; (vii) for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, or Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, the same as that term is defined in Section 63N-23-101; (viii) for a home ownership promotion zone created under Title 63N, Chapter 23, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 63N, Chapter 23, Part 6, Home Ownership Promotion Zone for Counties, a property's taxable value as shown upon the assessment roll last equalized during the base year, as that term is defined in Section 63N-23-501 or 63N-23-601; (ix) for a first home investment zone created under Title 63N, Chapter 23, Part 7, First Home Investment Zone, a property's taxable value as shown upon the assessment roll last equalized during the base year, as that term is defined in Section 63N-23-701; (x) for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, a property's taxable value as shown upon the assessment roll last equalized during the property tax base year, as that term is defined in Section 63N-3-1701; (xi) for an electrical energy development zone designated under Section 79-6-1104, the value of the property within an electrical energy development zone, as shown on the assessment roll last equalized before the designation of the electrical development zone; (xii) for a regionally significant development zone created under Section 63N-3a-203, the taxable value of the property within a regionally significant development zone boundary, as shown on the assessment roll last equalized during the base year, as that term is defined in Section 63N-3a-101; or (xiii) for a critical minerals zone created under Title 79, Chapter 10, Part 4, Critical Minerals Zone, the value of the property within a critical minerals zone, as shown on the assessment roll last equalized before the creation of the critical minerals zone, as that term is defined in Section 79-10-101. (f) "Building area" means the total floor area of a structure measured from the exterior dimensions of the structure's enclosing walls, including each level of finished or unfinished space designed for occupancy or use. (g) "Centrally assessed benchmark value" means an amount equal to the average year end taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous three calendar years, adjusted for taxable value attributable to: (i) an annexation to a taxing entity; (ii) an incorrect allocation of taxable value of real or personal property the commission assesses in accordance with Part 2, Assessment of Property; or (iii) a change in value as a result of a change in the method of apportioning the value prescribed by the Legislature, a court, or the commission in an administrative rule or administrative order. (h) "Centrally assessed industry" means the following industry classes the commission assesses in accordance with Part 2, Assessment of Property: (i) air carrier; (ii) coal; (iii) coal load out property; (iv) electric generation; (v) electric rural; (vi) electric utility; (vii) gas utility; (viii) ground access property; (ix) land only property; (x) liquid pipeline; (xi) metalliferous mining; (xii) nonmetalliferous mining; (xiii) oil and gas gathering; (xiv) oil and gas production; (xv) oil and gas water disposal; (xvi) railroad; (xvii) sand and gravel; and (xviii) uranium. (i) (i) "Centrally assessed new growth" means the greater of: (A) for each centrally assessed industry, zero; or (B) the amount calculated by subtracting the centrally assessed benchmark value for each centrally assessed industry, adjusted for prior year end incremental value, from the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for each centrally assessed industry for the current year, adjusted for current year incremental value. (ii) "Centrally assessed new growth" does not include a change in value for a centrally assessed industry as a result of a change in the method of apportioning the value prescribed by the Legislature, a court, or the commission in an administrative rule or administrative order. (j) "Certified tax rate" means a tax rate that will provide the same ad valorem property tax revenue for a taxing entity as was budgeted by that taxing entity for the prior year. (k) "Community reinvestment agency" means the same as that term is defined in Section 17C-1-102. (l) "Department" means a functional unit within a taxing entity that, in accordance with the Uniform Accounting Manual for Utah Cities, carries on a specific activity. (m) "Eligible new growth" means the greater of: (i) zero; or (ii) the sum of: (A) locally assessed new growth; (B) centrally assessed new growth; and (C) project area new growth or hotel property new growth. (n) "Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that begins on July 1 and ends on June 30. (o) "Host local government" means the same as that term is defined in Section 63N-2-502. (p) "Hotel property" means the same as that term is defined in Section 63N-2-502. (q) "Hotel property new growth" means an amount equal to the incremental value that is no longer provided to a host local government as incremental property tax revenue. (r) "Incremental property tax revenue" means the same as that term is defined in Section 63N-2-502. (s) "Incremental value" means: (i) for an authority created under Section 11-58-201, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a project area and on which property tax differential is collected; and (B) the number that represents the percentage of the property tax differential that is paid to the authority; (ii) for the Point of the Mountain State Land Authority created in Section 11-59-201, an amount calculated by multiplying: (A) the difference between the current assessed value of the property and the base taxable value; and (B) the number that represents the percentage of the property tax augmentation, as defined in Section 11-59-208, that is paid to the Point of the Mountain State Land Authority; (iii) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the amount calculated by multiplying: (A) the difference between the taxable value for the current year and the base taxable value of the property that is located within a project area; and (B) the number that represents the percentage of enhanced property tax revenue, as defined in Section 11-70-101; (iv) for an agency created under Section 17C-1-201.5, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property located within a project area and on which tax increment is collected; and (B) the number that represents the adjusted tax increment from that project area that is paid to the agency; (v) for an authority created under Section 63H-1-201, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property located within a project area and on which property tax allocation is collected; and (B) the number that represents the percentage of the property tax allocation from that project area that is paid to the authority; (vi) for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, or Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a housing and transit reinvestment zone or convention center reinvestment zone and on which tax increment is collected; and (B) the number that represents the percentage of the tax increment that is paid to the housing and transit reinvestment zone or convention center reinvestment zone; (vii) for a host local government, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the hotel property on which incremental property tax revenue is collected; and (B) the number that represents the percentage of the incremental property tax revenue from that hotel property that is paid to the host local government; (viii) for a home ownership promotion zone created in accordance with Title 63N, Chapter 23, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 63N, Chapter 23, Part 6, Home Ownership Promotion Zone for Counties, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a home ownership promotion zone and on which tax increment is collected; and (B) the number that represents the percentage of the tax increment that is paid to the home ownership promotion zone; (ix) for a first home investment zone created in accordance with Title 63N, Chapter 23, Part 7, First Home Investment Zone, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a first home investment zone and on which tax increment is collected; and (B) the number that represents the percentage of the tax increment that is paid to the first home investment zone; (x) for a major sporting event venue zone created in accordance with Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property located within a qualified development zone for a major sporting event venue zone and upon which property tax increment is collected; and (B) the number that represents the percentage of tax increment that is paid to the major sporting event venue zone, as approved by a major sporting event venue zone committee described in Section 63N-1a-1706; (xi) for an electrical energy development zone designated under Section 79-6-1104, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within the electrical energy developmental zone; and (B) the number that represents the percentage of the tax increment that is paid to a community reinvestment agency and the Electrical Energy Development Investment Fund created in Section 79-6-1105; (xii) for a regionally significant development zone created under Section 63N-3a-203, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within the regionally significant development zone; and (B) the number that represents the percentage of the tax increment that is paid to a creating entity's agency, as established by the committee in Section 63N-3a-204; or (xiii) for a critical minerals zone created under Section 79-10-403, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within the critical minerals zone; and (B) the number that represents the percentage of the tax increment that is paid to a community reinvestment agency or a state land use authority, as defined in Section 79-10-401, and the Critical Minerals Development Account created in Section 79-10-701. (t) "Interim budget" means the final tentative budget for a fiscal year taxing entity that in accordance with Subsection (8)(a), proposes a tax rate increase for the ensuing fiscal year period that is in effect for the period beginning July 1 and ending after the date on which the taxing entity, before September 1, adopts a final budget. (u) (i) "Locally assessed new growth" means the greater of: (A) zero; or (B) the amount calculated by subtracting the year end taxable value of real property the county assessor assesses in accordance with Part 3, County Assessment, for the previous year, adjusted for prior year end incremental value from the taxable value of real property the county assessor assesses in accordance with Part 3, County Assessment, for the current year, adjusted for current year incremental value. (ii) "Locally assessed new growth" does not include a change in: (A) value as a result of factoring in accordance with Section 59-2-704, reappraisal, or another adjustment; (B) assessed value based on whether a property is allowed a residential exemption for a primary residence under Section 59-2-103; (C) assessed value based on whether a property is assessed under Part 5, Farmland Assessment Act; (D) assessed value based on whether a property is assessed under Part 17, Urban Farming Assessment Act; or (E) subject to Subsection (11), taxable value attributable to physical improvements to an existing structure or the construction of a new structure that does not add new building area related to residential or commercial use, and excluding any increase in taxable value for property that was assessed in the previous year as partially completed new growth. (v) "Project area" means: (i) for an authority created under Section 11-58-201, the same as that term is defined in Section 11-58-102; (ii) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the same as that term is defined in Section 11-70-101; (iii) for an agency created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102; (iv) for an authority created under Section 63H-1-201, the same as that term is defined in Section 63H-1-102; (v) for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, or Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, the same as that term is defined in Section 63N-23-101; (vi) for a home ownership promotion zone created in accordance with Title 63N, Chapter 23, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 63N, Chapter 23, Part 6, Home Ownership Promotion Zone for Counties, the same as that term is defined in Section 63N-23-101; (vii) for a first home investment zone created in accordance with Title 63N, Chapter 23, Part 7, First Home Investment Zone, the same as that term is defined in Section 63N-23-701; (viii) for a major sporting event venue zone established under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, the qualified development zone, as defined in Section 63N-3-1701; or (ix) for a regionally significant development zone created under Title 63N, Chapter 3a, Part 2, Creation of Regionally Significant Development Zones, the qualified development zone, as defined in Section 63N-3a-204. (w) (i) "Project area new growth" means: (A) for an authority created under Section 11-58-201, an amount equal to the incremental value that is no longer provided to an authority as property tax differential; (B) for the Point of the Mountain State Land Authority created in Section 11-59-201, an amount equal to the incremental value that is no longer provided to the Point of the Mountain State Land Authority as property tax augmentation, as defined in Section 11-59-208; (C) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, an amount equal to the incremental value that is no longer provided to the Utah Fairpark Area Investment and Restoration District; (D) for an agency created under Section 17C-1-201.5, an amount equal to the incremental value that is no longer provided to an agency as tax increment; (E) for an authority created under Section 63H-1-201, an amount equal to the incremental value that is no longer provided to an authority as property tax allocation; (F) for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, or Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, an amount equal to the incremental value that is no longer provided to a housing and transit reinvestment zone or convention center reinvestment zone as tax increment; (G) for a home ownership promotion zone created in accordance with Title 63N, Chapter 23, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 63N, Chapter 23, Part 6, Home Ownership Promotion Zone for Counties, an amount equal to the incremental value that is no longer provided to a home ownership promotion zone as tax increment; (H) for a first home investment zone created under Title 63N, Chapter 23, Part 7, First Home Investment Zone, an amount equal to the incremental value that is no longer provided to a first home investment zone as tax increment; (I) for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount equal to the incremental value that is no longer provided to the creating entity of a major sporting event venue zone as property tax increment; or (J) for a regionally significant development zone created under Title 63N, Chapter 3a, Part 2, Creation of Regionally Significant Development Zones, an amount equal to the incremental value that is no longer provided to the creating entity's agency for the regionally significant development zone. (ii) "Project area new growth" does not include, for any entity listed under Subsection (1)(w)(i), tangible personal property. (x) "Project area incremental revenue" means the same as that term is defined in Section 17C-1-1001. (y) "Property tax allocation" means the same as that term is defined in Section 63H-1-102. (z) "Property tax differential" means the same as that term is defined in Sections 11-58-102, 79-6-1104, and 79-10-401. (aa) "Property tax impact schedule" means a schedule of expenditures that, in accordance with Subsection (8)(b), is included in the interim budget for a fiscal year taxing entity that proposes a tax rate increase for the ensuing fiscal year period. (bb) "Tax increment" means: (i) for a project created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102; (ii) for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, or Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, the same as the term "property tax increment" is defined in Section 63N-23-101; (iii) for a home ownership promotion zone created in accordance with Title 63N, Chapter 23, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 63N, Chapter 23, Part 6, Home Ownership Promotion Zone for Counties, the same as that term is defined in Section 10-21-101 or 17-80-101; (iv) for a first home investment zone created in accordance with Title 63N, Chapter 23, Part 7, First Home Investment Zone, the same as that term is defined in Section 63N-23-701; (v) for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, property tax increment, as that term is defined in Section 63N-3-1701; or (vi) for a regionally significant development zone created under Title 63N, Chapter 3a, Part 2, Creation of Regionally Significant Development Zones, the same as the term "property tax increment" is defined in Section 63N-3a-101. (2) Before June 1 of each year, each county assessor shall deliver to the county auditor and the commission the following statements: (a) a statement containing the aggregate valuation of all taxable real property a county assessor assesses in accordance with Part 3, County Assessment, for each taxing entity; and (b) a statement containing the taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, from the prior year end values. (3) The county auditor shall, on or before June 13, transmit to the governing body of each taxing entity: (a) the statements described in Subsections (2)(a) and (b); (b) an estimate of the revenue from personal property; (c) the certified tax rate; and (d) all forms necessary to submit a tax levy request. (4) (a) Except as otherwise provided in this section, the certified tax rate shall be calculated by dividing the ad valorem property tax revenue that a taxing entity budgeted for the prior year by the amount calculated under Subsection (4)(b). (b) For purposes of Subsection (4)(a), the legislative body of a taxing entity shall calculate an amount as follows: (i) calculate for the taxing entity the difference between: (A) the aggregate taxable value of all property taxed; and (B) any adjustments for current year incremental value; (ii) after making the calculation required by Subsection (4)(b)(i), calculate an amount determined by increasing or decreasing the amount calculated under Subsection (4)(b)(i) by the average of the percentage net change in the value of taxable property for the equalization period for the three calendar years immediately before the current calendar year; (iii) after making the calculation required by Subsection (4)(b)(ii), calculate the product of: (A) the amount calculated under Subsection (4)(b)(ii); and (B) the percentage of property taxes collected for the five calendar years immediately before the current calendar year; and (iv) after making the calculation required by Subsection (4)(b)(iii), calculate an amount determined by: (A) multiplying the percentage of property taxes collected for the five calendar years immediately before the current calendar year by eligible new growth; and (B) subtracting the amount calculated under Subsection (4)(b)(iv)(A) from the amount calculated under Subsection (4)(b)(iii). (5) A certified tax rate for a taxing entity described in this Subsection (5) shall be calculated as follows: (a) except as provided in Subsection (5)(b) or (c), for a new taxing entity, the certified tax rate is zero; (b) for a municipality incorporated on or after July 1, 1996, the certified tax rate is: (i) in a county of the first, second, or third class, the levy imposed for municipal-type services under Title 17, Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas; and (ii) in a county of the fourth, fifth, or sixth class, the levy imposed for general county purposes and such other levies imposed solely for the municipal-type services identified in Section 17-78-501 and Subsection 17-63-101(23); (c) for a community reinvestment agency that received all or a portion of a taxing entity's project area incremental revenue in the prior year under Title 17C, Chapter 1, Part 10, Agency Taxing Authority, the certified tax rate is calculated as described in Subsection (4) except that the commission shall treat the total revenue transferred to the community reinvestment agency as ad valorem property tax revenue that the taxing entity budgeted for the prior year; and (d) for debt service voted on by the public, the certified tax rate is the actual levy imposed by that section, except that a certified tax rate for the following levies shall be calculated in accordance with Section 59-2-913 and this section: (i) a school levy provided for under Section 53F-8-301, 53F-8-302, or 53F-8-303; and (ii) a levy to pay for the costs of state legislative mandates or judicial or administrative orders under Section 59-2-1602. (6) (a) A taxing entity may impose a judgment levy under Section 59-2-1328 or 59-2-1330 at a rate that is sufficient to generate only the revenue required to satisfy one or more eligible judgments. (b) The ad valorem property tax revenue generated by a judgment levy described in Subsection (6)(a) may not be considered in establishing a taxing entity's aggregate certified tax rate. (7) (a) For the purpose of calculating the certified tax rate, the county auditor shall use: (i) the taxable value of real property: (A) the county assessor assesses in accordance with Part 3, County Assessment; and (B) contained on the assessment roll; (ii) the year end taxable value of personal property: (A) a county assessor assesses in accordance with Part 3, County Assessment; and (B) contained on the prior year's assessment roll; and (iii) the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property. (b) For purposes of Subsection (7)(a), taxable value does not include eligible new growth. (8) (a) On or before June 30, a fiscal year taxing entity that proposes an increase to the certified tax rate for the ensuing fiscal year period shall: (i) prepare and adopt an interim budget that: (A) is based on the taxing entity's proposed tax rate increase; (B) includes a property tax impact schedule, subject to the requirements of Subsection (8)(b); and (C) is in effect for the period beginning on July 1 and ending after the date on which the taxing entity, subject to the requirements of Section 59-2-919, adopts a budget; (ii) present and make available to the public the property tax impact schedule described in Subsection (8)(a)(i)(B): (A) at each public hearing held prior to June 30 at which the taxing entity discusses the taxing entity's proposed general fund budget for the ensuing fiscal year period; and (B) as a separate document from all other budget documents; and (iii) subject to Subsection (8)(c), set aside, in a restricted budget account, an amount of the taxing entity's general fund revenue that is no less than the amount of additional ad valorem tax revenue that would be generated by the taxing entity's proposed tax rate increase. (b) The property tax impact schedule described in Subsection (8)(a)(i)(B) shall: (i) specify: (A) the approximate dollar amount of additional ad valorem tax revenue that would be generated by the proposed tax rate increase; (B) the approximate percentage increase in tax revenue based on the proposed tax rate increase; (C) the approximate percentage increase to the amount of property taxes paid on an average residence per year as a result of the proposed tax rate increase; and (D) the approximate percentage increase to the amount of property taxes paid on an average commercial property per year as a result of the proposed tax rate increase; and (ii) for each department of the taxing entity whose budget would be affected by the proposed tax rate increase: (A) outline the budget increase or decrease to the department as a result of the proposed tax rate increase; and (B) articulate the operational impact to the department if the taxing entity approves the proposed tax rate increase. (c) A taxing entity subject to this Subsection (8) may not expend or otherwise obligate the revenue that the taxing entity sets aside in a restricted budget account, as required by Subsection (8)(a)(iii), for the period beginning on July 1 and ending after the date on which the taxing entity, subject to the requirements of Section 59-2-919, adopts a budget. (d) A county shall include the property tax impact schedule described in Subsection (8)(a)(i)(B) as part of the county notice provided under Section 59-2-919.1, if requested and paid for by the taxing entity. (e) If a taxing entity intends to exceed the certified tax rate, the taxing entity shall notify the county auditor of: (i) the taxing entity's intent to exceed the certified tax rate; and (ii) the amount by which the taxing entity proposes to exceed the certified tax rate. (f) The county auditor shall notify property owners of any intent to levy a tax rate that exceeds the certified tax rate in accordance with Sections 59-2-919 and 59-2-919.1. (9) On or before June 30, a fiscal year taxing entity shall adopt a budget if the taxing entity does not propose an increase to the certified tax rate for the ensuing fiscal year period. (10) (a) Subject to Subsection (10)(d), the commission shall provide notice, through electronic means on or before July 31, to a taxing entity and the Revenue and Taxation Interim Committee if: (i) the amount calculated under Subsection (10)(b) is 10% or more of the year end taxable value of the real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental value; and (ii) the amount calculated under Subsection (10)(c) is 50% or more of the total year end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previous year. (b) For purposes of Subsection (10)(a)(i), the commission shall calculate an amount by subtracting the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the current year, adjusted for current year incremental value, from the year end taxable value of the real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental value. (c) For purposes of Subsection (10)(a)(ii), the commission shall calculate an amount by subtracting the total taxable value of real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the current year, from the total year end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previous year. (d) The notification under Subsection (10)(a) shall include a list of taxpayers that meet the requirement under Subsection (10)(a)(ii). (11) For purposes of Subsection (1)(u)(ii)(E), a county assessor may not use permit value to determine the market value of construction in progress as of January 1.1/1/2027 (1) As used in this section: (a) "Additional ad valorem tax revenue" means the same as that term is defined in Section 59-2-919. (b) (i) "Ad valorem property tax revenue" means revenue collected in accordance with this chapter. (ii) "Ad valorem property tax revenue" does not include: (A) interest; (B) penalties; (C) collections from redemptions; or (D) revenue received by a taxing entity from personal property that is semiconductor manufacturing equipment assessed by a county assessor in accordance with Part 3, County Assessment. (c) "Adjusted tax increment" means the same as that term is defined in Section 17C-1-102. (d) (i) "Aggregate taxable value of all property taxed" means: (A) the aggregate taxable value of all real property a county assessor assesses in accordance with Part 3, County Assessment, for the current year; (B) the aggregate taxable value of all real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the current year; and (C) the aggregate year end taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, contained on the prior year's tax rolls of the taxing entity. (ii) "Aggregate taxable value of all property taxed" does not include the aggregate year end taxable value of personal property that is: (A) semiconductor manufacturing equipment assessed by a county assessor in accordance with Part 3, County Assessment; and (B) contained on the prior year's tax rolls of the taxing entity. (e) "Base taxable value" means: (i) for an authority created under Section 11-58-201, the same as that term is defined in Section 11-58-102; (ii) for the Point of the Mountain State Land Authority created in Section 11-59-201, the same as that term is defined in Section 11-59-208; (iii) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the same as that term is defined in Section 11-70-101; (iv) for an agency created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102; (v) for an authority created under Section 63H-1-201, the same as that term is defined in Section 63H-1-102; (vi) for a host local government, the same as that term is defined in Section 63N-2-502; (vii) for a housing and transit reinvestment zone or convention center reinvestment zone created under Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, or Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, the same as that term is defined in Section 63N-23-101; (viii) for a home ownership promotion zone created under Title 63N, Chapter 23, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 63N, Chapter 23, Part 6, Home Ownership Promotion Zone for Counties, a property's taxable value as shown upon the assessment roll last equalized during the base year, as that term is defined in Section 63N-23-501 or 63N-23-601; (ix) for a first home investment zone created under Title 63N, Chapter 23, Part 7, First Home Investment Zone, a property's taxable value as shown upon the assessment roll last equalized during the base year, as that term is defined in Section 63N-23-701; (x) for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, a property's taxable value as shown upon the assessment roll last equalized during the property tax base year, as that term is defined in Section 63N-3-1701; (xi) for an electrical energy development zone designated under Section 79-6-1104, the value of the property within an electrical energy development zone, as shown on the assessment roll last equalized before the designation of the electrical development zone; (xii) for a regionally significant development zone created under Section 63N-3a-203, the taxable value of the property within a regionally significant development zone boundary, as shown on the assessment roll last equalized during the base year, as that term is defined in Section 63N-3a-101; or (xiii) for a critical minerals zone created under Title 79, Chapter 10, Part 4, Critical Minerals Zone, the value of the property within a critical minerals zone, as shown on the assessment roll last equalized before the creation of the critical minerals zone, as that term is defined in Section 79-10-101. (f) "Building area" means the total floor area of a structure measured from the exterior dimensions of the structure's enclosing walls, including each level of finished or unfinished space designed for occupancy or use. (g) "Centrally assessed benchmark value" means an amount equal to the average year end taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous three calendar years, adjusted for taxable value attributable to: (i) an annexation to a taxing entity; (ii) an incorrect allocation of taxable value of real or personal property the commission assesses in accordance with Part 2, Assessment of Property; or (iii) a change in value as a result of a change in the method of apportioning the value prescribed by the Legislature, a court, or the commission in an administrative rule or administrative order. (h) "Centrally assessed industry" means the following industry classes the commission assesses in accordance with Part 2, Assessment of Property: (i) air carrier; (ii) coal; (iii) coal load out property; (iv) electric generation; (v) electric rural; (vi) electric utility; (vii) gas utility; (viii) ground access property; (ix) land only property; (x) liquid pipeline; (xi) metalliferous mining; (xii) nonmetalliferous mining; (xiii) oil and gas gathering; (xiv) oil and gas production; (xv) oil and gas water disposal; (xvi) railroad; (xvii) sand and gravel; and (xviii) uranium. (i) (i) "Centrally assessed new growth" means the greater of: (A) for each centrally assessed industry, zero; or (B) the amount calculated by subtracting the centrally assessed benchmark value for each centrally assessed industry, adjusted for prior year end incremental value, from the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for each centrally assessed industry for the current year, adjusted for current year incremental value. (ii) "Centrally assessed new growth" does not include a change in value for a centrally assessed industry as a result of a change in the method of apportioning the value prescribed by the Legislature, a court, or the commission in an administrative rule or administrative order. (j) "Certified tax rate" means a tax rate that will provide the same ad valorem property tax revenue for a taxing entity as was budgeted by that taxing entity for the prior year. (k) "Community reinvestment agency" means the same as that term is defined in Section 17C-1-102. (l) "Department" means a functional unit within a taxing entity that, in accordance with the Uniform Accounting Manual for Utah Cities, carries on a specific activity. (m) "Eligible new growth" means the greater of: (i) zero; or (ii) the sum of: (A) locally assessed new growth; (B) centrally assessed new growth; and (C) project area new growth or hotel property new growth. (n) "Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that begins on July 1 and ends on June 30. (o) "Host local government" means the same as that term is defined in Section 63N-2-502. (p) "Hotel property" means the same as that term is defined in Section 63N-2-502. (q) "Hotel property new growth" means an amount equal to the incremental value that is no longer provided to a host local government as incremental property tax revenue. (r) "Incremental property tax revenue" means the same as that term is defined in Section 63N-2-502. (s) "Incremental value" means: (i) for an authority created under Section 11-58-201, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a project area and on which property tax differential is collected; and (B) the number that represents the percentage of the property tax differential that is paid to the authority; (ii) for the Point of the Mountain State Land Authority created in Section 11-59-201, an amount calculated by multiplying: (A) the difference between the current assessed value of the property and the base taxable value; and (B) the number that represents the percentage of the property tax augmentation, as defined in Section 11-59-208, that is paid to the Point of the Mountain State Land Authority; (iii) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the amount calculated by multiplying: (A) the difference between the taxable value for the current year and the base taxable value of the property that is located within a project area; and (B) the number that represents the percentage of enhanced property tax revenue, as defined in Section 11-70-101; (iv) for an agency created under Section 17C-1-201.5, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property located within a project area and on which tax increment is collected; and (B) the number that represents the adjusted tax increment from that project area that is paid to the agency; (v) for an authority created under Section 63H-1-201, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property located within a project area and on which property tax allocation is collected; and (B) the number that represents the percentage of the property tax allocation from that project area that is paid to the authority; (vi) for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, or Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a housing and transit reinvestment zone or convention center reinvestment zone and on which tax increment is collected; and (B) the number that represents the percentage of the tax increment that is paid to the housing and transit reinvestment zone or convention center reinvestment zone; (vii) for a host local government, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the hotel property on which incremental property tax revenue is collected; and (B) the number that represents the percentage of the incremental property tax revenue from that hotel property that is paid to the host local government; (viii) for a home ownership promotion zone created in accordance with Title 63N, Chapter 23, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 63N, Chapter 23, Part 6, Home Ownership Promotion Zone for Counties, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a home ownership promotion zone and on which tax increment is collected; and (B) the number that represents the percentage of the tax increment that is paid to the home ownership promotion zone; (ix) for a first home investment zone created in accordance with Title 63N, Chapter 23, Part 7, First Home Investment Zone, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within a first home investment zone and on which tax increment is collected; and (B) the number that represents the percentage of the tax increment that is paid to the first home investment zone; (x) for a major sporting event venue zone created in accordance with Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property located within a qualified development zone for a major sporting event venue zone and upon which property tax increment is collected; and (B) the number that represents the percentage of tax increment that is paid to the major sporting event venue zone, as approved by a major sporting event venue zone committee described in Section 63N-1a-1706; (xi) for an electrical energy development zone designated under Section 79-6-1104, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within the electrical energy developmental zone; and (B) the number that represents the percentage of the tax increment that is paid to a community reinvestment agency and the Electrical Energy Development Investment Fund created in Section 79-6-1105; (xii) for a regionally significant development zone created under Section 63N-3a-203, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within the regionally significant development zone; and (B) the number that represents the percentage of the tax increment that is paid to a creating entity's agency, as established by the committee in Section 63N-3a-204; or (xiii) for a critical minerals zone created under Section 79-10-403, the amount calculated by multiplying: (A) the difference between the taxable value and the base taxable value of the property that is located within the critical minerals zone; and (B) the number that represents the percentage of the tax increment that is paid to a community reinvestment agency or a state land use authority, as defined in Section 79-10-401, and the Critical Minerals Development Account created in Section 79-10-701. (t) "Interim budget" means the final tentative budget for a fiscal year taxing entity that in accordance with Subsection (8)(a), proposes a tax rate increase for the ensuing fiscal year period that is in effect for the period beginning July 1 and ending after the date on which the taxing entity, before September 1, adopts a final budget. (u) (i) "Locally assessed new growth" means the greater of: (A) zero; or (B) the amount calculated by subtracting the year end taxable value of real property the county assessor assesses in accordance with Part 3, County Assessment, for the previous year, adjusted for prior year end incremental value from the taxable value of real property the county assessor assesses in accordance with Part 3, County Assessment, for the current year, adjusted for current year incremental value. (ii) "Locally assessed new growth" does not include a change in: (A) value as a result of factoring in accordance with Section 59-2-704, reappraisal, or another adjustment; (B) assessed value based on whether a property is allowed a residential exemption for a primary residence under Section 59-2-103; (C) assessed value based on whether a property is assessed under Part 5, Farmland Assessment Act; (D) assessed value based on whether a property is assessed under Part 17, Urban Farming Assessment Act; or (E) subject to Subsection (11), taxable value attributable to physical improvements to an existing structure or the construction of a new structure that does not add new building area related to residential or commercial use, and excluding any increase in taxable value for property that was assessed in the previous year as partially completed new growth. (v) "Project area" means: (i) for an authority created under Section 11-58-201, the same as that term is defined in Section 11-58-102; (ii) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, the same as that term is defined in Section 11-70-101; (iii) for an agency created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102; (iv) for an authority created under Section 63H-1-201, the same as that term is defined in Section 63H-1-102; (v) for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, or Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, the same as that term is defined in Section 63N-23-101; (vi) for a home ownership promotion zone created in accordance with Title 63N, Chapter 23, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 63N, Chapter 23, Part 6, Home Ownership Promotion Zone for Counties, the same as that term is defined in Section 63N-23-101; (vii) for a first home investment zone created in accordance with Title 63N, Chapter 23, Part 7, First Home Investment Zone, the same as that term is defined in Section 63N-23-701; (viii) for a major sporting event venue zone established under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, the qualified development zone, as defined in Section 63N-3-1701; or (ix) for a regionally significant development zone created under Title 63N, Chapter 3a, Part 2, Creation of Regionally Significant Development Zones, the qualified development zone, as defined in Section 63N-3a-204. (w) (i) "Project area new growth" means: (A) for an authority created under Section 11-58-201, an amount equal to the incremental value that is no longer provided to an authority as property tax differential; (B) for the Point of the Mountain State Land Authority created in Section 11-59-201, an amount equal to the incremental value that is no longer provided to the Point of the Mountain State Land Authority as property tax augmentation, as defined in Section 11-59-208; (C) for the Utah Fairpark Area Investment and Restoration District created in Section 11-70-201, an amount equal to the incremental value that is no longer provided to the Utah Fairpark Area Investment and Restoration District; (D) for an agency created under Section 17C-1-201.5, an amount equal to the incremental value that is no longer provided to an agency as tax increment; (E) for an authority created under Section 63H-1-201, an amount equal to the incremental value that is no longer provided to an authority as property tax allocation; (F) for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, or Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, an amount equal to the incremental value that is no longer provided to a housing and transit reinvestment zone or convention center reinvestment zone as tax increment; (G) for a home ownership promotion zone created in accordance with Title 63N, Chapter 23, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 63N, Chapter 23, Part 6, Home Ownership Promotion Zone for Counties, an amount equal to the incremental value that is no longer provided to a home ownership promotion zone as tax increment; (H) for a first home investment zone created under Title 63N, Chapter 23, Part 7, First Home Investment Zone, an amount equal to the incremental value that is no longer provided to a first home investment zone as tax increment; (I) for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, an amount equal to the incremental value that is no longer provided to the creating entity of a major sporting event venue zone as property tax increment; or (J) for a regionally significant development zone created under Title 63N, Chapter 3a, Part 2, Creation of Regionally Significant Development Zones, an amount equal to the incremental value that is no longer provided to the creating entity's agency for the regionally significant development zone. (ii) "Project area new growth" does not include, for any entity listed under Subsection (1)(w)(i), tangible personal property. (x) "Project area incremental revenue" means the same as that term is defined in Section 17C-1-1001. (y) "Property tax allocation" means the same as that term is defined in Section 63H-1-102. (z) "Property tax differential" means the same as that term is defined in Sections 11-58-102, 79-6-1104, and 79-10-401. (aa) "Property tax impact schedule" means a schedule of expenditures that, in accordance with Subsection (8)(b), is included in the interim budget for a fiscal year taxing entity that proposes a tax rate increase for the ensuing fiscal year period. (bb) "Tax increment" means: (i) for a project created under Section 17C-1-201.5, the same as that term is defined in Section 17C-1-102; (ii) for a housing and transit reinvestment zone or convention center reinvestment zone created in accordance with Title 63N, Chapter 23, Part 2, Housing and Transit Reinvestment Zone, Title 63N, Chapter 23, Part 3, Convention Center Reinvestment Zone, or Title 63N, Chapter 23, Part 4, Convention Center Reinvestment Zone in a Capital City, the same as the term "property tax increment" is defined in Section 63N-23-101; (iii) for a home ownership promotion zone created in accordance with Title 63N, Chapter 23, Part 5, Home Ownership Promotion Zone for Municipalities, or Title 63N, Chapter 23, Part 6, Home Ownership Promotion Zone for Counties, the same as that term is defined in Section 10-21-101 or 17-80-101; (iv) for a first home investment zone created in accordance with Title 63N, Chapter 23, Part 7, First Home Investment Zone, the same as that term is defined in Section 63N-23-701; (v) for a major sporting event venue zone created under Title 63N, Chapter 3, Part 17, Major Sporting Event Venue Zone Act, property tax increment, as that term is defined in Section 63N-3-1701; or (vi) for a regionally significant development zone created under Title 63N, Chapter 3a, Part 2, Creation of Regionally Significant Development Zones, the same as the term "property tax increment" is defined in Section 63N-3a-101. (2) Before June 1 of each year, each county assessor shall deliver to the county auditor and the commission the following statements: (a) a statement containing the aggregate valuation of all taxable real property a county assessor assesses in accordance with Part 3, County Assessment, for each taxing entity; and (b) a statement containing the taxable value of all personal property a county assessor assesses in accordance with Part 3, County Assessment, from the prior year end values. (3) The county auditor shall, on or before June 13, transmit to the governing body of each taxing entity: (a) the statements described in Subsections (2)(a) and (b); (b) an estimate of the revenue from personal property; (c) the certified tax rate; and (d) all forms necessary to submit a tax levy request. (4) (a) Except as otherwise provided in this section, the certified tax rate shall be calculated by dividing the ad valorem property tax revenue that a taxing entity budgeted for the prior year by the amount calculated under Subsection (4)(b). (b) For purposes of Subsection (4)(a), the legislative body of a taxing entity shall calculate an amount as follows: (i) calculate for the taxing entity the difference between: (A) the aggregate taxable value of all property taxed; and (B) any adjustments for current year incremental value; (ii) after making the calculation required by Subsection (4)(b)(i), calculate an amount determined by increasing or decreasing the amount calculated under Subsection (4)(b)(i) by the average of the percentage net change in the value of taxable property for the equalization period for the three calendar years immediately before the current calendar year; (iii) after making the calculation required by Subsection (4)(b)(ii), calculate the product of: (A) the amount calculated under Subsection (4)(b)(ii); and (B) the percentage of property taxes collected for the five calendar years immediately before the current calendar year; and (iv) after making the calculation required by Subsection (4)(b)(iii), calculate an amount determined by: (A) multiplying the percentage of property taxes collected for the five calendar years immediately before the current calendar year by eligible new growth; and (B) subtracting the amount calculated under Subsection (4)(b)(iv)(A) from the amount calculated under Subsection (4)(b)(iii). (5) A certified tax rate for a taxing entity described in this Subsection (5) shall be calculated as follows: (a) except as provided in Subsection (5)(b) or (c), for a new taxing entity, the certified tax rate is zero; (b) for a municipality incorporated on or after July 1, 1996, the certified tax rate is: (i) in a county of the first, second, or third class, the levy imposed for municipal-type services under Title 17, Chapter 78, Part 5, Provision of Municipal-Type Services to Unincorporated Areas; and (ii) in a county of the fourth, fifth, or sixth class, the levy imposed for general county purposes and such other levies imposed solely for the municipal-type services identified in Section 17-78-501 and Subsection 17-63-101(23); (c) for a community reinvestment agency that received all or a portion of a taxing entity's project area incremental revenue in the prior year under Title 17C, Chapter 1, Part 10, Agency Taxing Authority, the certified tax rate is calculated as described in Subsection (4) except that the commission shall treat the total revenue transferred to the community reinvestment agency as ad valorem property tax revenue that the taxing entity budgeted for the prior year; and (d) for debt service voted on by the public, the certified tax rate is the actual levy imposed by that section, except that a certified tax rate for the following levies shall be calculated in accordance with Section 59-2-913 and this section: (i) a school levy provided for under Section 53F-8-301, 53F-8-302, or 53F-8-303; and (ii) a levy to pay for the costs of state legislative mandates or judicial or administrative orders under Section 59-2-1602. (6) (a) A taxing entity may impose a judgment levy under Section 59-2-1328 or 59-2-1330 at a rate that is sufficient to generate only the revenue required to satisfy one or more eligible judgments. (b) The ad valorem property tax revenue generated by a judgment levy described in Subsection (6)(a) may not be considered in establishing a taxing entity's aggregate certified tax rate. (7) (a) For the purpose of calculating the certified tax rate, the county auditor shall use: (i) the taxable value of real property: (A) the county assessor assesses in accordance with Part 3, County Assessment; and (B) contained on the assessment roll; (ii) the year end taxable value of personal property: (A) a county assessor assesses in accordance with Part 3, County Assessment; and (B) contained on the prior year's assessment roll; and (iii) the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property. (b) For purposes of Subsection (7)(a), taxable value does not include eligible new growth. (8) (a) On or before June 30, a fiscal year taxing entity that proposes an increase to the certified tax rate for the ensuing fiscal year period shall: (i) prepare and adopt an interim budget that: (A) is based on the taxing entity's proposed tax rate increase; (B) includes a property tax impact schedule, subject to the requirements of Subsection (8)(b); and (C) is in effect for the period beginning on July 1 and ending after the date on which the taxing entity, subject to the requirements of Section 59-2-919, adopts a budget; (ii) present and make available to the public the property tax impact schedule described in Subsection (8)(a)(i)(B): (A) at each public hearing held prior to June 30 at which the taxing entity discusses the taxing entity's proposed general fund budget for the ensuing fiscal year period; and (B) as a separate document from all other budget documents; and (iii) subject to Subsection (8)(c), set aside, in a restricted budget account, an amount of the taxing entity's general fund revenue that is no less than the amount of additional ad valorem tax revenue that would be generated by the taxing entity's proposed tax rate increase. (b) The property tax impact schedule described in Subsection (8)(a)(i)(B) shall: (i) specify: (A) the approximate dollar amount of additional ad valorem tax revenue that would be generated by the proposed tax rate increase; (B) the approximate percentage increase in tax revenue based on the proposed tax rate increase; (C) the approximate percentage increase to the amount of property taxes paid on an average residence per year as a result of the proposed tax rate increase; and (D) the approximate percentage increase to the amount of property taxes paid on an average commercial property per year as a result of the proposed tax rate increase; and (ii) for each department of the taxing entity whose budget would be affected by the proposed tax rate increase: (A) outline the budget increase or decrease to the department as a result of the proposed tax rate increase; and (B) articulate the operational impact to the department if the taxing entity approves the proposed tax rate increase. (c) A taxing entity subject to this Subsection (8) may not expend or otherwise obligate the revenue that the taxing entity sets aside in a restricted budget account, as required by Subsection (8)(a)(iii), for the period beginning on July 1 and ending after the date on which the taxing entity, subject to the requirements of Section 59-2-919, adopts a budget. (d) A county shall include the property tax impact schedule described in Subsection (8)(a)(i)(B) as part of the county notice provided under Section 59-2-919.1, if requested and paid for by the taxing entity. (e) If a taxing entity intends to exceed the certified tax rate, the taxing entity shall notify the county auditor of: (i) the taxing entity's intent to exceed the certified tax rate; and (ii) the amount by which the taxing entity proposes to exceed the certified tax rate. (f) The county auditor shall notify property owners of any intent to levy a tax rate that exceeds the certified tax rate in accordance with Sections 59-2-919 and 59-2-919.1. (9) On or before June 30, a fiscal year taxing entity shall adopt a budget if the taxing entity does not propose an increase to the certified tax rate for the ensuing fiscal year period. (10) (a) Subject to Subsection (10)(d), the commission shall provide notice, through electronic means on or before July 31, to a taxing entity and the Revenue and Taxation Interim Committee if: (i) the amount calculated under Subsection (10)(b) is 10% or more of the year end taxable value of the real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental value; and (ii) the amount calculated under Subsection (10)(c) is 50% or more of the total year end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previous year. (b) For purposes of Subsection (10)(a)(i), the commission shall calculate an amount by subtracting the taxable value of real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the current year, adjusted for current year incremental value, from the year end taxable value of the real and personal property the commission assesses in accordance with Part 2, Assessment of Property, for the previous year, adjusted for prior year end incremental value. (c) For purposes of Subsection (10)(a)(ii), the commission shall calculate an amount by subtracting the total taxable value of real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the current year, from the total year end taxable value of the real and personal property of a taxpayer the commission assesses in accordance with Part 2, Assessment of Property, for the previous year. (d) The notification under Subsection (10)(a) shall include a list of taxpayers that meet the requirement under Subsection (10)(a)(ii). (11) For purposes of Subsection (1)(u)(ii)(E), a county assessor may not use permit value to determine the market value of construction in progress as of January 1.