Terms Used In Utah Code > Title 11 > Chapter 58 > Part 6 - Property Tax Differential

• AHJ: means "authority having jurisdiction" which is:
       (2)(a) the State Fire Marshal;
       (2)(b) an authorized deputy of the State Fire Marshal; or
       (2)(c) the local fire enforcement authority. See Utah Code 15A-5-102
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Authority: means the Utah Inland Port Authority, created in Section 11-58-201. See Utah Code 11-58-102
• Authority jurisdictional land: means land within the authority boundary delineated:
       (2)(a) in the electronic shapefile that is the electronic component of H. See Utah Code 11-58-102
• Board: means the Utah Fire Prevention Board created in Section 53-7-203. See Utah Code 15A-1-102
• Board: means the Water Quality Board created in Section 19-1-106. See Utah Code 19-5-102
• Board: means the authority's governing body, created in Section 11-58-301. See Utah Code 11-58-102
• Contaminated land: means land:
       (6)(a) within a project area; and
       (6)(b) that contains hazardous materials, as defined in Section 19-6-302, hazardous substances, as defined in Section 19-6-302, or landfill material on, in, or under the land. See Utah Code 11-58-102
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the Department of Environmental Quality. See Utah Code 19-1-103
• Development: means :
       (7)(a) the demolition, construction, reconstruction, modification, expansion, or improvement of a building, utility, infrastructure, landscape, parking lot, park, trail, recreational amenity, or other facility, including public infrastructure and improvements; and
       (7)(b) the planning of, arranging for, or participation in any of the activities listed in Subsection (7)(a). See Utah Code 11-58-102
• Development project: means a project for the development of land within a project area. See Utah Code 11-58-102
• Director: means the director of the Division of Water Quality or, for purposes of groundwater quality at a facility licensed by and under the jurisdiction of the Division of Waste Management and Radiation Control, the director of the Division of Waste Management and Radiation Control. See Utah Code 19-5-102
• Discharge: means the addition of a pollutant to waters of the state. See Utah Code 19-5-102
• Disposal system: means a system for disposing of wastes and includes sewerage systems and treatment works. See Utah Code 19-5-102
• Distribution center: means a building that is:
       (9)(a) used for the storage, sorting, and distribution of goods intended for sale; and
       (9)(b) not associated with or operated in conjunction with an adjacent manufacturing facility. See Utah Code 11-58-102
• Division: means the State Fire Marshal Division created in Section 53-7-103. See Utah Code 15A-5-102
• Division: means the Division of Water Quality, created in Subsection 19-1-105(1)(e). See Utah Code 19-5-102
• Dwelling unit: includes a hotel room, dormitory room, apartment, condominium, sleeping room in a nursing home, or similar living unit. See Utah Code 15A-5-102
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fire jurisdiction: means a contiguous geographic area for which there is a single authority having jurisdiction. See Utah Code 15A-5-102
• General differential: means property tax differential generated by a property tax levied:
       (1)(a) on property that is not part of the authority jurisdictional land or within a remediation project area; and
       (1)(b) by all taxing entities. See Utah Code 11-58-600.5
• IFC: means the edition of the International Fire Code adopted under Section 15A-5-103. See Utah Code 15A-5-102
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Intermodal facility: means a facility for transferring containerized cargo between rail, truck, air, or other transportation modes. See Utah Code 11-58-102
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• 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
• NFPA: means the edition of the National Fire Protection Association adopted under Section 15A-5-103. See Utah Code 15A-5-102
• Nonmunicipal differential: means property tax differential generated from a property tax imposed:
       (2)(a) on property that is part of the authority jurisdictional land; and
       (2)(b) by all taxing entities other than the primary municipality. See Utah Code 11-58-600.5
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means an individual, trust, firm, estate, company, corporation, partnership, association, state, state or federal agency or entity, municipality, commission, or political subdivision of a state. See Utah Code 19-1-103
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• pollutant: means dredged spoil, solid waste, incinerator residue, sewage, garbage, sewage sludge, munitions, chemical wastes, biological materials, radioactive materials, heat, wrecked or discarded equipment, rock, sand, cellar dirt, and industrial, municipal, and agricultural waste discharged into water. See Utah Code 19-5-102
• Pollution: means a man-made or man-induced alteration of the chemical, physical, biological, or radiological integrity of waters of the state, unless the alteration is necessary for the public health and safety. See Utah Code 19-5-102
• Primary municipality: means the municipality that has more authority jurisdictional land within the municipality's boundary than is included within the boundary of any other municipality. See Utah Code 11-58-600.5
• Primary municipality differential: means property tax differential generated by a property tax levied:
       (4)(a) on property in the reduced area; and
       (4)(b) by the primary municipality. See Utah Code 11-58-600.5
• Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
• Project area: means :
       (16)(a) the authority jurisdictional land, subject to Section 11-58-605; or
       (16)(b) land outside the authority jurisdictional 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 11-58-102
• Project area plan: means a written plan that, after its effective date, guides and controls the development within a project area. See Utah Code 11-58-102
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Property tax: includes a privilege tax and each levy on an ad valorem basis on tangible or intangible personal or real property. See Utah Code 11-58-102
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Public infrastructure and improvements: includes :
            (22)(b)(i) facilities, lines, or systems that provide:

                 (22)(b)(i)(A) water, chilled water, or steam; or

                 (22)(b)(i)(B) sewer, storm drainage, natural gas, electricity, energy storage, clean energy, microgrids, or telecommunications service;
            (22)(b)(ii) streets, roads, curb, gutter, sidewalk, walkways, solid waste facilities, parking facilities, rail lines, intermodal facilities, multimodal facilities, and public transportation facilities;
            (22)(b)(iii) an inland port; and
            (22)(b)(iv) infrastructure, improvements, facilities, or buildings that are developed as part of a remediation project. See Utah Code 11-58-102
• Publicly owned treatment works: means a facility for the treatment of pollutants owned by the state, its political subdivisions, or other public entity. See Utah Code 19-5-102
• Reduced area: means the authority jurisdictional land that is within a primary municipality, excluding:
       (6)(a) an area described in Subsection 11-58-600. See Utah Code 11-58-600.5
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Remediation: includes :
       (23)(a) activities for the cleanup, rehabilitation, and development of contaminated land; and
       (23)(b) acquiring an interest in land within a remediation project area. See Utah Code 11-58-102
• Remediation differential: means property tax differential generated from a remediation project area. See Utah Code 11-58-102
• Remediation project: means a project for the remediation of contaminated land that:
       (25)(a) is owned by:

            (25)(a)(i) the state or a department, division, or other instrumentality of the state;

            (25)(a)(ii) an independent entity, as defined in Section 63E-1-102; or

            (25)(a)(iii) a political subdivision of the state; and
       (25)(b) became contaminated land before the owner described in Subsection (24)(a) obtained ownership of the land. See Utah Code 11-58-102
• Remediation project area: means a project area consisting of contaminated land that is or is expected to become the subject of a remediation project. See Utah Code 11-58-102
• Road: includes :
       (33)(a) a public bridge;
       (33)(b) a county way;
       (33)(c) a county road;
       (33)(d) a common road; and
       (33)(e) a state road. See Utah Code 68-3-12.5
• Sewage sludge: means solid, semisolid, or liquid residue removed during the treatment of municipal wastewater or domestic sewage. See Utah Code 19-5-102
• State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
• State Construction Code: means the State Construction Code adopted by:
       (3)(a) Chapter 2, Adoption of State Construction Code;
       (3)(b) Chapter 2a, Tall Wood Buildings of Mass Timber Construction Incorporated as Part of State Construction Code;
       (3)(c) Chapter 3, Statewide Amendments Incorporated as Part of State Construction Code;
       (3)(d) Chapter 4, Local Amendments Incorporated as Part of State Construction Code; and
       (3)(e) Chapter 6, Additional Construction Requirements. See Utah Code 15A-1-102
• State Fire Code: means the State Fire Code adopted by Chapter 5, State Fire Code Act. See Utah Code 15A-1-102
• Treatment works: means a plant, disposal field, lagoon, dam, pumping station, incinerator, or other works used for the purpose of treating, stabilizing, or holding wastes. See Utah Code 19-5-102
• Underground injection: means the subsurface emplacement of fluids by well injection. See Utah Code 19-5-102
• Underground wastewater disposal system: means a system for underground disposal of domestic wastewater discharges as defined by the board and the executive director. See Utah Code 19-5-102
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• Utah Code: means the Utah Code Annotated (1953), as amended. See Utah Code 15A-1-102
• Venue: The geographical location in which a case is tried.
• Writing: includes :
       (48)(a) printing;
       (48)(b) handwriting; and
       (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5