Terms Used In Utah Code > Title 63H > Chapter 1 > Part 2 - Authority Creation and Powers

• Allegation: something that someone says happened.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Authority: means the Military Installation Development Authority, created under Section 63H-1-201. See Utah Code 63H-1-102
• Board: means the governing body of the authority created under Section 63H-1-301. See Utah Code 63H-1-102
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Develop: means to engage in development. See Utah Code 63H-1-102
• Development: includes the demolition, construction, reconstruction, modification, expansion, maintenance, operation, or improvement of a building, facility, utility, landscape, parking lot, park, trail, or recreational amenity. See Utah Code 63H-1-102
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Highway: includes :Utah Code 68-3-12.5
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Land: includes :Utah Code 68-3-12.5
• 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}
• MIDA accommodations tax: means the tax imposed under Section 63H-1-205. See Utah Code 63H-1-102
• MIDA energy tax: means the tax levied under Section 63H-1-204. See Utah Code 63H-1-102
• Military: includes , in relation to property, property that is occupied by the military and is owned by the government of the United States or the state. See Utah Code 63H-1-102
• Military land: means land or a facility, including leased land or a leased facility, that is part of or affiliated with a base, camp, post, station, yard, center, or installation under the jurisdiction of the United States Department of Defense, the United States Department of Veterans Affairs, or the Utah National Guard. See Utah Code 63H-1-102
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Municipal energy tax: means a municipal energy sales and use tax under 3. See Utah Code 63H-1-102
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Personal property: includes :Utah Code 68-3-12.5
• Personal property: All property that is not real property.
• Project area: means the land, including military 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 63H-1-102
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Property tax: includes a privilege tax imposed under Title 59, Chapter 4, Privilege Tax, except as described in Subsection (20)(b), and each levy on an ad valorem basis on tangible or intangible personal or real property. See Utah Code 63H-1-102
• Public entity: means :

  (a)	the state, including each department or agency of the state; or

  (b)

  a political subdivision of the state, including the authority or a county, city, town, school district, special district, special service district, or interlocal cooperation entity. See Utah Code 63H-1-102 Public infrastructure and improvements: includes : (i)  facilities, lines, or systems that harness geothermal energy or provide water, chilled water, steam, sewer, storm drainage, natural gas, electricity, or telecommunications; (ii)  streets, roads, curb, gutter, sidewalk, walkways, tunnels, solid waste facilities, parking facilities, public transportation facilities, and parks, trails, and other recreational facilities; (iii)  snowmaking equipment and related improvements that can also be used for water storage or fire suppression purposes; and (iv)  a building and related improvements for occupancy by the public, the authority, the military, or military-related entities. See Utah Code 63H-1-102 real property: includes :Utah Code 68-3-12.5 Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant. Resort communities tax: means a sales and use tax imposed under Section 59-12-401. See Utah Code 63H-1-102 Road: includes :Utah Code 68-3-12.5 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 Statute: A law passed by a legislature. Telecommunications tax: means a telecommunications license tax under 4. See Utah Code 63H-1-102 Transient room tax: means a tax under Section 59-12-352. See Utah Code 63H-1-102 United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5