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Terms Used In Utah Code 10-8-3

  • City: means a municipality that is classified by population as a city of the first class, a city of the second class, a city of the third class, a city of the fourth class, or a city of the fifth class, under Section 10-2-301. See Utah Code 10-1-104

     They may divide the city into districts for the purpose of local taxation as occasion may require.