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Utah Code § 63N-3-1711

Boundary adjustments

Enacted by Chapter 495, 2025 General Session

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.

Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.