Utah Code § 11-70-402

Distribution of enhanced property tax revenue
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A county that collects property tax on property within the county in which the fairpark district is
located shall, in the manner and at the time provided in Section 59-2-1365, pay and distribute to
the fairpark district and the host municipality the amount of enhanced property tax revenue that the
fairpark district and the host municipality, respectively, is entitled to collect under this chapter.

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