Utah Code Title 11. Cities, Counties, and Local Taxing Units § 11-58-600.7. Limit on tax differential the authority may receive from authority jurisdictional land

(1) a taxing entity's portion of property tax differential generated from an area that is part of the authority jurisdictional land and included within a community reinvestment project area under a community reinvestment project area plan, as defined in Section 17C-1-102, adopted before October 1, 2018, if the taxing entity has, before October 1, 2018, entered into a fully executed, legally binding agreement under which the taxing entity agrees to the use of the taxing entity's tax increment, as defined in Section 17C-1-102, under the community reinvestment project area plan; or

(2) property tax differential from a parcel of land: