Utah Code § 35A-16-405

Information to report to State Tax Commission regarding third-tier eligible
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municipalities.
 On or before October 1 of each year, the office shall provide the following information to the
State Tax Commission:
(1) a list of the municipalities that the office:
(a) has not certified as an eligible municipality in accordance with Section 35A-16-404; and
(b) determines to have a homeless shelter located within the municipality's geographic
boundaries; and
(2) the number of beds available at all homeless shelters located within each municipality
described in Subsection (1).

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