Utah Code Title 10. Utah Municipal Code § 10-9a-1001. Definitions

(1) “Affordable housing” means housing offered for sale at 80% or less of the median county home price for housing of that type.

(2) “Agency” means the same as that term is defined in Section 17C-1-102.

(3) “Base taxable value” means a property's taxable value as shown upon the assessment roll last equalized during the base year.

(4) “Base year” means, for a proposed home ownership promotion zone area, a year beginning the first day of the calendar quarter determined by the last equalized tax roll before the adoption of the home ownership promotion zone.

(5) “Home ownership promotion zone” means a home ownership promotion zone created pursuant to this part.

(6) “Participant” means the same as that term is defined in Section 17C-1-102.

(7) “Participation agreement” means the same as that term is defined in Section 17C-1-102.

(8) “Project improvements” means the same as that term is defined in Section 11-36a-102.

(9) “System improvements” means the same as that term is defined in Section 11-36a-102.

(10) “Tax commission” means the State Tax Commission created in Section 59-1-201.

(12) “Taxing entity” means the same as that term is defined in Section 17C-1-102.