Utah Code § 11-13-215

Sharing tax or other revenues
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(1) A county, city, town, or other local political subdivision may, at the discretion of the local
governing body, share its tax and other revenues with other counties, cities, towns, or local
political subdivisions, the state, or a federal government agency.
(2) Each decision to share tax and other revenues shall be made as provided in Section
11-13-202.5.

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