§ 17C-1-413. Base taxable value for new tax.

Latest version.

For purposes of calculating tax increment with respect to a tax that a taxing entity levies for the first time after the effective date of the project area plan, the base taxable value shall be used, subject to any adjustments under Section 17C-1-408.

Renumbered and Amended by Chapter 359, 2006 General Session

                    
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