Utah Code § 11-36a-303

Impact fee analysis
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(1) Subject to the notice requirements of Section 11-36a-504, each local political subdivision or
private entity intending to impose an impact fee shall prepare a written analysis of each impact
fee.
(2) Each local political subdivision or private entity that prepares an impact fee analysis under
Subsection (1) shall also prepare a summary of the impact fee analysis designed to be
understood by a lay person.

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