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Code · Utah · Title 59 — Revenue and Taxation · Chapter 1

59-1-1901. Definitions.

124 words·~1 min read·/ut/title-59/chapter-1/59-1-1901·

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

Effective 5/6/2026
59-1-1901. Definitions.
(1)"Agency" means a community reinvestment agency, as defined in Section 17C-1-102 .
(2)"Database" means a collection of electronic data to track the information that each TIF entity is required to submit, or the program manager collects, in accordance with Chapter 36, Tax Increment Financing Reporting.
(3)"Program manager" means the same as that term is defined in Section 59-2-1601 .
(4)"STATS" means the Statewide Tax Administration and Technology Solutions program, created in Section 59-1-1902 .
(a)"TIF entity" means a political subdivision of the state that intends to receive, receives, or is authorized to receive tax increment for an approved project area.
(b)"TIF entity" includes an agency.
Enacted by Chapter 274 , 2026 General Session
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