Utah Code § 59-2-922

Replacement resolution for greater tax rate
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Except as provided in Section 59-2-921, if, after a taxing entity approves an initial tax rate,
the taxing entity determines that a greater tax rate is required, the taxing entity shall adopt a
replacement resolution after the taxing entity meets the notice and public hearing requirements of
Section 59-2-919 to the extent required by Section 59-2-919.

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