Utah Code § 11-70-506

Project area budget
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(1) Before the fairpark district may use the enhanced property tax revenue from a project area, the
board shall prepare and adopt a project area budget.
(2) A project area budget shall include:
(a) the base taxable value of property in the project area;

(b) the projected enhanced property tax revenue expected to be generated within the project
area;
(c) the amount of the enhanced property tax revenue expected to be used to implement the
project area plan, including the estimated amount of the enhanced property tax revenue to be
used for:
(i) land acquisition;
(ii) public infrastructure and improvements; and
(iii) loans, grants, or other incentives to private and public entities;
(d) the enhanced property tax revenue expected to be used to cover the cost of administering the
project area plan;
(e) the amount of enhanced property tax revenue expected to be shared with other taxing
entities; and
(f) for property that the fairpark district owns or leases and expects to sell or sublease, the
expected total cost of the property to the fairpark district and the expected selling price or
lease payments.
(3) The board may amend an adopted project area budget as and when the board considers it
appropriate.

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