Utah Code Title 11. Cities, Counties, and Local Taxing Units § 11-13-215. Sharing tax or other revenues

(1) A county, city, town, or other local political subdivision may, at the discretion of the local governing body, share its tax and other revenues with other counties, cities, towns, or local political subdivisions, the state, or a federal government agency.

(2) Each decision to share tax and other revenues shall be made as provided in Section 11-13-202.5.