Utah Code § 17E-4-201

Payments due -- Calculation of payment amount
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(1)
(a) On or before March 1 of each year, and included with the statement of taxpayer required
under Section 59-2-202, the owner of a contributing business shall electronically file with the
commission a statement containing the following information, in a manner prescribed by the
commission:
(i) the name, description, location, and number of miles of qualifying transmission line located
within each county, by tax area, in which a qualifying transmission line is located as of
January 1 of the year of the statement; and
(ii) any other reasonable and necessary information required by the commission.
(b) The owner of the contributing business or the owner's designee shall sign and swear to the
statement described in Subsection (1)(a).
(2)
(a) On or before November 30 of each year, the commission shall notify each county that
contains a portion of the qualifying transmission line owned by a contributing business of the
amount calculated in Subsection (2)(b).
(b) The commission shall calculate an amount for each county by multiplying $6,400 by the
number of miles of qualifying transmission line owned by a contributing business that is
located within the county.
(3) On or before December 31 of each year, the county treasurer of a county notified under
Subsection (2)(a) shall remit the amount calculated under Subsection (2)(b) to the division from
the revenue derived from the current year's property taxes.

Renumbered and Amended by Chapter 14, 2025 Special Session 1

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