Utah Code § 11-13-302

Payment of fee in lieu of ad valorem property tax by certain energy suppliers --
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Method of calculating -- Collection -- Extent of tax lien.
(1)
(a) Each project entity created under this chapter that owns a project and that sells any capacity,
service, or other benefit from it to an energy supplier or suppliers whose tangible property is
not exempted by Utah Constitution Article XIII, Section 3, from the payment of ad valorem
property tax, shall pay an annual fee in lieu of ad valorem property tax as provided in this
section to each taxing jurisdiction within which the project or any part of it is located.
(b) For purposes of this section, "annual fee" means the annual fee described in Subsection (1)
(a) that is in lieu of ad valorem property tax.

(c) The requirement to pay an annual fee shall commence:
(i) with respect to each taxing jurisdiction that is a candidate receiving the benefit of impact
alleviation payments under contracts or determination orders provided for in Sections

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