63N-3-1711. Boundary adjustments.
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/ut/title-63n/chapter-3/63n-3-1711A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Effective 1/1/2026
63N-3-1711. Boundary adjustments.
If the relevant county assessor or county auditor adjusts parcel or lot boundaries relevant to a major sporting event venue zone, the creating entity administering the property tax increment or local sales and use tax increment collected in the major sporting event zone may:
(1)make corresponding adjustments to the qualified development zone of the major sporting event venue zone; and
(2)in consultation with the State Tax Commission, and with the approval of the State Tax Commission, make corresponding adjustments to the local sales and use tax boundary.
Enacted by Chapter 495 , 2025 General Session