Utah Code § 63N-3-1711

Boundary adjustments
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If the relevant county assessor or county auditor adjusts parcel or lot boundaries relevant to a major
sporting event venue zone, the creating entity administering the property tax increment or local
sales and use tax increment collected in the major sporting event zone may:
(1) make corresponding adjustments to the qualified development zone of the major sporting event
venue zone; and
(2) in consultation with the State Tax Commission, and with the approval of the State Tax
Commission, make corresponding adjustments to the local sales and use tax boundary.

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