Utah Code § 59-2-1337

Pro rata application of ad valorem tax on property taken by eminent domain or by
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right of entry agreement.
 If any property is taken in fee by the state, any of its subdivisions or agencies, or by any private
person, or other body pursuant to either:
(1) an exercise of the power of eminent domain; or
(2) by a right of entry agreement executed by reason of the threat or imminence of eminent
domain, the ad valorem property tax assessed and collected on the property under this chapter
shall be determined on the basis of the relationship which the number of months the property
was held by the property owner, prior to the granting by the court of an order of occupancy or
the execution of a right of entry agreement, bears to the taxable year.
Repealed and Re-enacted by Chapter 3, 1988 General Session

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