Utah Code § 17C-5-203

Community reinvestment project area subject to taxing entity committee -- Tax
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increment.
(1) This section applies to a community reinvestment project area that an agency created before
May 14, 2019, and that is subject to a taxing entity committee under Subsection 17C-5-202(2).
(2) Subject to the taxing entity committee's approval of a community reinvestment project
area budget under Section 17C-5-304, and for the purpose of implementing a community
reinvestment project area plan, an agency may receive up to 100% of a taxing entity's tax
increment, or any specified dollar amount of tax increment, for any period of time.
(3) Notwithstanding Subsection (2), an agency that adopts a community reinvestment project
area plan that is subject to a taxing entity committee may negotiate and enter into an interlocal
agreement with a taxing entity and receive all or a portion of the taxing entity's sales and use
tax revenue for any period of time.

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