Utah Code 10-8-3. Tax districts
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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.