Utah Code § 63N-3-1711
Boundary adjustments
Utah · Utah Code Title 63N — Economic Opportunity Act · Status: effective
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- Citation
- Utah Code § 63N-3-1711, Boundary adjustments, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2348546
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Full text
If the relevant county assessor or county auditor adjusts parcel or lot boundaries relevant to a major sporting event venue zone, the creating entity administering the property tax increment or local sales and use tax increment collected in the major sporting event zone may:
(1) make corresponding adjustments to the qualified development zone of the major sporting event venue zone; and
(2) in consultation with the State Tax Commission, and with the approval of the State Tax Commission, make corresponding adjustments to the local sales and use tax boundary.