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Utah Code § 59-3-103

Value of tax equivalent property included as part of value of taxable property

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

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Utah Code § 59-3-103, Value of tax equivalent property included as part of value of taxable property, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344702
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In determining the value of taxable property within any tax area for purposes of computing the limitation on indebtedness under Article XIV, Sec. 4, Utah Constitution, the value of all tax equivalent property shall be included as a part of the total value of taxable property.