17C-1-413. Base taxable value for new tax.
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Effective 5/10/2016
17C-1-413. Base taxable value for new tax.
For purposes of calculating tax increment with respect to a tax that a taxing entity levies for the first time after the effective date of a project area plan, the base taxable value shall be used, subject to any adjustments under Section 17C-1-408 .
Amended by Chapter 350 , 2016 General Session