Utah Code § 17C-1-405

Tax increment under a project area plan adopted on or after May 1, 2006
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(1) This section applies to tax increment under a project area plan adopted on or after May 1,
2006, and before May 10, 2016.
(2) Subject to the approval of the taxing entity committee, a board may provide in the urban
renewal or economic development project area budget for the agency to be paid:

(a) for an urban renewal project area plan that proposes development of an inactive industrial site
or inactive airport site, at least 60% of tax increment for at least 20 years; or
(b) for each other project, any percentage of tax increment up to 100% or any specified dollar
amount of tax increment for any period of time.
(3) A resolution or interlocal agreement relating to an agency's use of tax increment for a
community development project area plan may provide for the agency to be paid any
percentage of tax increment up to 100% or any specified dollar amount of tax increment for any
period of time.

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