Utah Code § 11-14-314

Tax anticipation obligations validated
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All obligations issued in anticipation of the collection of taxes and other revenues by any
local political subdivision before May 1, 2006, and all proceedings had in the authorization and
issuance of them are validated, ratified, and confirmed; and all these obligations are declared to
constitute legally binding obligations in accordance with their terms. Nothing in this section shall
be construed to affect or validate any of these obligations, the legality of which is being contested
as of May 1, 2006.

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