Utah Code 17D-2-104. Local building authority property exempt from taxation
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Terms Used In Utah Code 17D-2-104
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- 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
Property owned, held, or acquired by a local building authority, including all rent or other payment due under a lease agreement, is exempt from all taxation in the state.
Enacted by Chapter 360, 2008 General Session