To the extent that a participant member uses the provisions of this chapter to anticipate the collection of delinquent taxes in any given year, such participant member shall take such anticipation into account in fixing its tax rate for the following year.
Utah Code § 11-32-17
Anticipation of taxes to be considered in fixing tax rate
Known as the Utah Interlocal Financing Authority Act
The act spans §§ 11–11 (18 sections).
Enacted by Chapter 143, 1987 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.