- 1. "Combined levy" means the sum of the local levy and the multi-county levy.
- 2. "Local levy" means a property tax levied in accordance with Subsection 59-2-1602(4).
- 3. "Multi-county levy" means a property tax levied in accordance with Subsection 59-2-1602(2).
- 4. "Fund" means the Property Tax Valuation Agency Fund created in Section 59-2-1602.
- 5. "Office" means the Office of the State Auditor.
- 6. "GIS parcel data" means the information specified in Subsection 63A-16-505(3)(b)(vi) for the statewide parcel layer in the State Geographic Information Database.
- 7. "UGRC" means the Utah Geospatial Resource Center created in Section 63A-16-505.
KEY: counties, property tax
Date of Last Change: May 3, 2024
Notice of Continuation: July 15, 2024
Authorizing, and Implemented or Interpreted Law: 59-2-1603