§ 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