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| (2) |
| (a) |
As used in this Subsection (2) and for purposes of Article XIII, Section 3 of the Utah Constitution:
| (i) |
“Domestic water” means water used for a residential or commercial application, including the outdoor watering of vegetation. |
| (ii) |
“Other water infrastructure” means property, other than a reservoir, pumping plant, ditch, canal, pipe, or flume, whose use is physically necessary in the production, treatment, storage, or distribution of water. |
|
| (b) |
If owned by a nonprofit entity and used within the state to irrigate land, provide domestic water, or provide water to a public water supplier, the following are exempt from taxation:
| (ii) |
a reservoir, pumping plant, ditch, canal, pipe, and flume; and |
| (iii) |
other water infrastructure. |
|
| (c) |
Land occupied by a reservoir, ditch, canal, or pipe that is exempt under Subsection (2)(b)(ii) is exempt if the land is owned by the nonprofit entity that owns the reservoir, ditch, canal, or pipe. |
| (d) |
Land immediately adjacent to a reservoir, ditch, canal, or pipe that is exempt under Subsection (2)(b)(ii) is exempt if the land is:
| (i) |
owned by the nonprofit entity that owns the adjacent reservoir, ditch, canal, or pipe; and |
| (ii) |
reasonably necessary for the maintenance or for otherwise supporting the operation of the reservoir, ditch, canal, or pipe. |
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