yourstate.us
Home / Utah / Revenue and Taxation
Utah Code § 59-3-102

Definitions

Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
Utah Code § 59-3-102, Definitions, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344701
Permanent ID
ys:prov:2344701@1
SHA-256
86ed204b5557f19729fabe1485a345c0b4bbd26c90a4bb0ec1cf20613efa86d8

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

As used in this chapter: (1) "Tax equivalent payment" means a payment required or authorized by statute to be made in lieu of ad valorem taxes on tax exempt property pursuant to a contract entered into under statutory authority and filed with the county assessor of the county in which the property is located. (2) "Tax equivalent property" means property on which any tax equivalent payment is made.