Utah Code § 17C-1-1004

Plan hearing -- Implementation plan -- Use of an agency's property tax revenue
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-- Eminent domain.
(1) Before an agency may levy a property tax, an agency board shall hold a plan hearing in
accordance with Chapter 1, Part 8, Hearing and Notice Requirements, to:
(a) adopt an implementation plan that:
(i) contains a boundary description and a map of the geographic area within which the agency
will use the agency's property tax revenue;
(ii) contains a general description of the existing land uses, zoning, infrastructure conditions,
population densities, and demographics of the area described in Subsection (1)(b)(i);
(iii) describes the physical, social, and economic conditions that exist in the area described in
Subsection (1)(b)(i);
(iv) describes the goals and strategies that will guide the agency's use of property tax revenue;
(v) shows how agency-wide project development will further the purposes of this title;
(vi) is consistent with the general plan of the community that created the agency and shows that
agency-wide project development will conform to the community's general plan;
(vii) generally describes the type of financial assistance and tools that the agency anticipates
providing to participants;
(viii) includes an analysis or description of the anticipated public benefits resulting from agency-
wide project development, including benefits to economic activity and taxing entities' tax
bases;
(ix) includes any identified geographic target areas within which the agency will focus
investment; and
(x) includes other information that the agency determines to be necessary or advisable;
(b) inform the public about:
(i) the amount of revenue that the agency will receive as property tax revenue that a
participating taxing entity would have otherwise received;
(ii) the property tax rate that the agency will levy;
(iii) any changes to the use of revenue; and
(iv) how the agency will be using property tax revenue under the implementation plan; and
(c) allow individuals present at the plan hearing to comment on the proposed property tax.
(2) An agency that levies a property tax under this part shall allocate an amount of property tax
revenue for housing:
(a) in an amount that is the same as the agency's housing allocation under Section 17C-5-307
before entering into an interlocal agreement under Section 17C-1-1002; and
(b) for a period of time that is the same as the agency's project area funds collection period
before entering into an interlocal agreement under Section 17C-1-1002.

(3)
(a) Except as provided in Subsection (3)(b), an agency that levies a property tax under this part
may not use eminent domain to acquire property for agency-wide project development.
(b) An agency that levies a property tax under this part may use eminent domain for an urban
renewal project area or a community reinvestment project area in accordance with Part 9,
Eminent Domain.

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