First-tier eligible municipality: means a municipality that:
(a)
is located within a county of the first or second class;
(b)
as determined by the office, has or is proposed to have an eligible shelter within the municipality's geographic boundaries within the following fiscal year;
(c)
due to the location of an eligible shelter within the municipality's geographic boundaries, requires eligible services; and
Second-tier eligible municipality: means a municipality that:
(a)
is located within a county of the third, fourth, fifth, or sixth class;
(b)
as determined by the office, has or is proposed to have an eligible shelter within the municipality's geographic boundaries within the following fiscal year;
(c)
due to the location of an eligible shelter within the municipality's geographic boundaries, requires eligible services; and
State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(2)
provide a list of the municipalities that the office has certified as meeting the requirements of a first-tier eligible municipality or a second-tier eligible municipality for the year to the State Tax Commission.