Terms Used In Utah Code 63H-1-502

• Authority: means the Military Installation Development Authority, created under Section 63H-1-201. See Utah Code 63H-1-102
• Board: means the governing body of the authority created under Section 63H-1-301. See Utah Code 63H-1-102
• Development: includes the demolition, construction, reconstruction, modification, expansion, maintenance, operation, or improvement of a building, facility, utility, landscape, parking lot, park, trail, or recreational amenity. See Utah Code 63H-1-102
• Land: includes :
       (18)(a) land;
       (18)(b) a tenement;
       (18)(c) a hereditament;
       (18)(d) a water right;
       (18)(e) a possessory right; and
       (18)(f) a claim. See Utah Code 68-3-12.5
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• MIDA accommodations tax: means the tax imposed under Section 63H-1-205. See Utah Code 63H-1-102
• MIDA energy tax: means the tax levied under Section 63H-1-204. See Utah Code 63H-1-102
• Military: includes , in relation to property, property that is occupied by the military and is owned by the government of the United States, the authority, or the state. See Utah Code 63H-1-102
• Municipal energy tax: means a municipal energy sales and use tax under Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act. See Utah Code 63H-1-102
• Municipal services revenue: means revenue that the authority:
       (15)(a) collects from the authority's:

            (15)(a)(i) levy of a municipal energy tax;

            (15)(a)(ii) levy of a MIDA energy tax;

            (15)(a)(iii) levy of a telecommunications tax;

            (15)(a)(iv) imposition of a transient room tax; and

            (15)(a)(v) imposition of a resort communities tax;
       (15)(b) receives under Subsection 59-12-205(2)(a)(ii)(B); and
       (15)(c) receives as dedicated tax collections. See Utah Code 63H-1-102
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Project area: means the land, including military land, whether consisting of a single contiguous area or multiple noncontiguous areas, described in a project area plan or draft project area plan, where the development project set forth in the project area plan or draft project area plan takes place or is proposed to take place. See Utah Code 63H-1-102
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Property tax: includes a privilege tax imposed under Title 59, Chapter 4, Privilege Tax, except as described in Subsection (20)(b), and each levy on an ad valorem basis on tangible or intangible personal or real property. See Utah Code 63H-1-102
• Property tax allocation: means the difference between:
       (21)(a) the amount of property tax revenues generated each tax year by all taxing entities from the area within a project area designated in the project area plan as the area from which the property tax allocation is to be collected, using the current assessed value of the property; and
       (21)(b) the amount of property tax revenues that would be generated from that same area using the base taxable value of the property. See Utah Code 63H-1-102
• Public infrastructure and improvements: includes :
            (23)(c)(i) facilities, lines, or systems that harness geothermal energy or provide water, chilled water, steam, sewer, storm drainage, natural gas, electricity, or telecommunications;
            (23)(c)(ii) streets, roads, curb, gutter, sidewalk, walkways, tunnels, solid waste facilities, parking facilities, public transportation facilities, and parks, trails, and other recreational facilities;
            (23)(c)(iii) snowmaking equipment and related improvements that can also be used for water storage or fire suppression purposes; and
            (23)(c)(iv) a building and related improvements for occupancy by the public, the authority, the military, or military-related entities. See Utah Code 63H-1-102
• Resort communities tax: means a sales and use tax imposed under Section 59-12-401. See Utah Code 63H-1-102
• Telecommunications tax: means a telecommunications license tax under Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act. See Utah Code 63H-1-102
• Transient room tax: means a tax under Section 59-12-352. See Utah Code 63H-1-102