Utah Code § 11-36a-204

Other names for impact fees
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(1) A fee that meets the definition of impact fee under Section 11-36a-102 is an impact fee subject
to this chapter, regardless of what term the local political subdivision or private entity uses to
refer to the fee.
(2) A local political subdivision or private entity may not avoid application of this chapter to a fee
that meets the definition of an impact fee under Section 11-36a-102 by referring to the fee by
another name.

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