Utah Code Ann. § 17C-1-607 – State Tax Commission and county assessor required to account for new growth -- County auditor notification requirements.

(1) the State Tax Commission and the assessor of each county in which a project area is located shall count as new growth the assessed value of property with respect to which the taxing entity is receiving taxes or increased taxes for the first time; and
(2) the county auditor shall:
1. (a) notify each taxing entity that levies or imposes a tax within the project area of the expiration of the project area funds collection period; and
2. (b) provide each taxing entity with the calculation of new growth attributed to the project area.

Amended by Chapter 480, 2025 General Session