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Code · Utah · Title 17B — Limited Purpose Local Government Entities - Special Districts · Chapter 1

17B-1-1405. Use of revenue from a qualified development zone.

171 words·~1 min read·/ut/title-17b/chapter-1/17b-1-1405

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 1/1/2026
17B-1-1405. Use of revenue from a qualified development zone.
(1)As used in this section:
(a)"Eligible basic special district" means a basic special district:
(i)created before April 15, 2011; and
(ii)that issued limited general obligation bonds in 2024.
(b)"Qualified development zone" means the same as that term is defined in Subsection 59-12-205(7)(a)(ii)(E) .
(2)An eligible basic special district may receive revenue from the tax imposed under Section 59-12-205 .
(3)An eligible basic special district that receives revenue as described in Subsection
(2)shall use the revenue:
(a)for any purpose the basic special district is authorized to perform under this chapter; and
(i)in a manner approved by the municipality where the qualified development zone is located; or
(ii)in a manner approved by a county, if the qualified development zone is located in an unincorporated area of the county.
Enacted by Chapter 490 , 2025 General Session
Technically renumbered to avoid duplication of newly enacted code also in SB0241, Chapter 347.
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