As used in this part:

(1)  “General differential” means property tax differential generated by a property tax levied:

Terms Used In Utah Code 11-58-600.5

  • Authority: means the Utah Inland Port Authority, created in Section 11-58-201. See Utah Code 11-58-102
  • Authority jurisdictional land: means land within the authority boundary delineated:
(a) in the electronic shapefile that is the electronic component of H. See Utah Code 11-58-102
  • Development: means :
    (a) the demolition, construction, reconstruction, modification, expansion, or improvement of a building, utility, infrastructure, landscape, parking lot, park, trail, recreational amenity, or other facility, including public infrastructure and improvements; and
    (b) the planning of, arranging for, or participation in any of the activities listed in Subsection (7)(a). See Utah Code 11-58-102
  • Land: includes :Utah Code 68-3-12.5
  • Project area: means :
    (a) the authority jurisdictional land, subject to Section 11-58-605; or
    (b) land outside the authority jurisdictional land, whether consisting of a single contiguous area or multiple noncontiguous areas, described in a project area plan or draft project area plan, where the development project set forth in the project area plan or draft project area plan takes place or is proposed to take place. See Utah Code 11-58-102
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
  • Property tax: includes a privilege tax and each levy on an ad valorem basis on tangible or intangible personal or real property. See Utah Code 11-58-102
  • Remediation: includes :
    (a) activities for the cleanup, rehabilitation, and development of contaminated land; and
    (b) acquiring an interest in land within a remediation project area. See Utah Code 11-58-102
  • Remediation project: means a project for the remediation of contaminated land that:
    (a) is owned by:
    (i) the state or a department, division, or other instrumentality of the state;
    (ii) an independent entity, as defined in Section 63E-1-102; or
    (iii) a political subdivision of the state; and
    (b) became contaminated land before the owner described in Subsection (24)(a) obtained ownership of the land. See Utah Code 11-58-102
  • Remediation project area: means a project area consisting of contaminated land that is or is expected to become the subject of a remediation project. See Utah Code 11-58-102
  • (a)  on property that is not part of the authority jurisdictional land or within a remediation project area; and

    (b)  by all taxing entities.
  • (2)  “Nonmunicipal differential” means property tax differential generated from a property tax imposed:

    (a)  on property that is part of the authority jurisdictional land; and

    (b)  by all taxing entities other than the primary municipality.

    (3)  “Primary municipality” means the municipality that has more authority jurisdictional land within the municipality’s boundary than is included within the boundary of any other municipality.

    (4)  “Primary municipality differential” means property tax differential generated by a property tax levied:

    (a)  on property in the reduced area; and

    (b)  by the primary municipality.

    (5)  “Primary municipality’s agency” means the community development and renewal agency created by a primary municipality.

    (6)  “Reduced area” means the authority jurisdictional land that is within a primary municipality, excluding:

    (a)  an area described in Subsection 11-58-600.7(1);

    (b)  a parcel of land described in Subsection 11-56-600.7(2); and

    (c)  a remediation project area, if a remediation project area is created under Section 11-58-605.

    Enacted by Chapter 259, 2023 General Session