Utah Code § 63N-23-303

Payment, use, and administration of revenue from a convention center
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reinvestment zone.
(1) In accordance with this part, a municipality or a public infrastructure district may receive and
use property tax increment and convention center reinvestment zone funds for a convention
center reinvestment zone that is not within a capital city.
(2)
(a) A county that collects property tax on property located within a convention center
reinvestment zone shall, in accordance with Section 59-2-1365, distribute to the relevant
public infrastructure district created by the eligible municipality any property tax increment

the public infrastructure district is authorized to receive up to the amounts approved by the
housing and transit reinvestment zone committee.
(b) Property tax increment distributed to a public infrastructure district in accordance with
Subsection (2)(a) is not revenue of the taxing entity or municipality.
(c) Property tax increment paid to the public infrastructure district are convention center
reinvestment zone funds and shall be administered by the public infrastructure district within
which the convention center reinvestment zone is located.
(3)
(a) A public infrastructure district shall use convention center reinvestment zone funds within, or
for the benefit of the convention center reinvestment zone.
(b) If any housing and transit reinvestment zone funds will be used outside of the housing and
transit reinvestment zone, there shall be a finding in the approved proposal for a housing and
transit reinvestment zone that the use of the housing and transit reinvestment zone funds
outside of the housing and transit reinvestment zone will directly benefit the housing and
transit reinvestment zone.
(4) A public infrastructure district shall use convention center reinvestment zone funds to achieve
the purposes described in Section 63N-23-301.
(5) Convention center reinvestment zone funds may be used to pay all of the costs of debt incurred
by the public infrastructure district, including the cost to issue and repay the debt including
interest.

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