Utah Code § 17C-1-404

Tax increment under a post-June 30, 1993, project area plan
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(1) This section applies to tax increment under a post-June 30, 1993, project area plan adopted
before May 1, 2006, only.
(2) A board may provide in the project area budget for the agency to be paid:
(a) if 20% of the project area budget is allocated for housing under Section 17C-2-203:
(i) 100% of annual tax increment for 15 years;
(ii) 75% of annual tax increment for 24 years; or
(iii) if approved by the taxing entity committee, any percentage of tax increment up to 100%, or
any specified dollar amount, for any period of time; or
(b) if 20% of the project area budget is not allocated for housing under Section 17C-2-203:
(i) 100% of annual tax increment for 12 years;
(ii) 75% of annual tax increment for 20 years; or
(iii) if approved by the taxing entity committee, any percentage of tax increment up to 100%, or
any specified dollar amount, for any period of time.

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