Utah Code § 17C-5-206

Requirement to file a copy of the interlocal agreement -- County payment of tax
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increment.
(1) An agency that receives project area funds under an interlocal agreement shall, within 30
days after the day on which the interlocal agreement is effective, file a copy of the interlocal
agreement with:
(a) the State Tax Commission, the State Board of Education, and the state auditor; and
(b) the auditor of the county in which the community reinvestment project area is located, if the
interlocal agreement authorizes the agency to receive tax increment.
(2) A county that collects property tax on property within a community reinvestment project area
that is subject to an interlocal agreement shall, in accordance with Section 59-2-1365, pay and
distribute to the agency the tax increment that the agency is authorized to receive under the
interlocal agreement.

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