UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 2. Property Tax Act |
Part 16. Multicounty Assessing and Collecting Levy |
§ 59-2-1601. Definitions. (Effective 5/13/2014)
Latest version.
- As used in this part:
(1) "County additional property tax" means the property tax levy described in Subsection 59-2-1602(4). (2) "Fund" means the Property Tax Valuation Agency Fund created in Section 59-2-1602. (3) "Multicounty Appraisal Trust" means the Multicounty Appraisal Trust created by an agreement: (a) entered into by all of the counties in the state; and (b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act. (4) "Multicounty assessing and collecting levy" means a property tax levied in accordance with Subsection 59-2-1602(2).
Amended by Chapter 270, 2014 General Session