Terms Used In Utah Code > Title 17C > Chapter 1 > Part 1 - General Provisions

• Adjusted tax increment: means the percentage of tax increment, if less than 100%, that an agency is authorized to receive:
       (2)(a) for a pre-July 1, 1993, project area plan, under Section 17C-1-403, excluding tax increment under Subsection 17C-1-403(3);
       (2)(b) for a post-June 30, 1993, project area plan, under Section 17C-1-404, excluding tax increment under Section 17C-1-406;
       (2)(c) under a project area budget approved by a taxing entity committee; or
       (2)(d) under an interlocal agreement that authorizes the agency to receive a taxing entity's tax increment. See Utah Code 17C-1-102
• Adjutant general: means the commanding general of the Utah National Guard as appointed by the governor under Section 39A-1-201. See Utah Code 39A-1-102
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Annual income: means the same as that term is defined in regulations of the United States Department of Housing and Urban Development, Utah Code 17C-1-102
• Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
• Assessment roll: means the same as that term is defined in Section 59-2-102. See Utah Code 17C-1-102
• Base taxable value: means , unless otherwise adjusted in accordance with provisions of this title, a property's taxable value as shown upon the assessment roll last equalized during the base year. See Utah Code 17C-1-102
• Base year: means , except as provided in Subsection 17C-1-402(4)(c), the year during which the assessment roll is last equalized:
       (9)(a) for a pre-July 1, 1993, urban renewal or economic development project area plan, before the project area plan's effective date;
       (9)(b) for a post-June 30, 1993, urban renewal or economic development project area plan, or a community reinvestment project area plan that is subject to a taxing entity committee:

            (9)(b)(i) before the date on which the taxing entity committee approves the project area budget; or

            (9)(b)(ii) if taxing entity committee approval is not required for the project area budget, before the date on which the community legislative body adopts the project area plan;
       (9)(c) for a project on an inactive airport site, after the later of:

            (9)(c)(i) the date on which the inactive airport site is sold for remediation and development; or

            (9)(c)(ii) the date on which the airport that operated on the inactive airport site ceased operations; or
       (9)(d) for a community development project area plan or a community reinvestment project area plan that is subject to an interlocal agreement, as described in the interlocal agreement. See Utah Code 17C-1-102
• Basic levy: means the portion of a school district's tax levy constituting the minimum basic levy under Section 59-2-902. See Utah Code 17C-1-102
• Bequest: Property gifted by will.
• Board: means the governing body of an agency, as described in Section 17C-1-203. See Utah Code 17C-1-102
• City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Community: means a county or municipality. See Utah Code 17C-1-102
• Community development project area plan: means a project area plan adopted under Chapter 4, Part 1, Community Development Project Area Plan. See Utah Code 17C-1-102
• Community legislative body: means the legislative body of the community that created the agency. See Utah Code 17C-1-102
• community reinvestment agency: means a separate body corporate and politic, created under Section Utah Code 17C-1-102
• Community reinvestment project area plan: means a project area plan adopted under Chapter 5, Part 1, Community Reinvestment Project Area Plan. See Utah Code 17C-1-102
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Contract: A legal written agreement that becomes binding when signed.
• 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.
• Development impediment: means a condition of an area that meets the requirements described in Section 17C-2-303 for an urban renewal project area or Section 17C-5-405 for a community reinvestment project area. See Utah Code 17C-1-102
• Devise: To gift property by will.
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Economic development project area plan: means a project area plan adopted under Chapter 3, Part 1, Economic Development Project Area Plan. See Utah Code 17C-1-102
• 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.
• Family: means the same as that term is defined in regulations of the United States Department of Housing and Urban Development, Utah Code 17C-1-102
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Hazardous waste: means any substance defined, regulated, or listed as a hazardous substance, hazardous material, hazardous waste, toxic waste, pollutant, contaminant, or toxic substance, or identified as hazardous to human health or the environment, under state or federal law or regulation. See Utah Code 17C-1-102
• Housing allocation: means project area funds allocated for housing under Section 17C-2-203, 17C-3-202, or 17C-5-307 for the purposes described in Section 17C-1-412. See Utah Code 17C-1-102
• Inactive airport site: includes a perimeter of up to 2,500 feet around the land described in Subsection (30)(a). See Utah Code 17C-1-102
• Inactive industrial site: includes a perimeter of up to 1,500 feet around the land described in Subsection (31)(a). See Utah Code 17C-1-102
• Income targeted housing: means housing that is:
       (32)(a) owned and occupied by a family whose annual income is at or below 120% of the median annual income for a family within the county in which the housing is located; or
       (32)(b) occupied by a family whose annual income is at or below 80% of the median annual income for a family within the county in which the housing is located. See Utah Code 17C-1-102
• 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
• 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}
• Marginal value: means the difference between actual taxable value and base taxable value. See Utah Code 17C-1-102
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Municipality: means a cityor town. See Utah Code 17C-1-102
• National Guard: means the Utah National Guard created in Section 39A-3-101 and in accordance with Utah Constitution Article XV. See Utah Code 39A-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.
• Participation agreement: means a written agreement between a person and an agency under Subsection 17C-1-202(5). See Utah Code 17C-1-102
• 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 :
       (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
• Personal property: All property that is not real property.
• Personal property: includes :
       (25)(a) money;
       (25)(b) goods;
       (25)(c) chattels;
       (25)(d) effects;
       (25)(e) evidences of a right in action;
       (25)(f) a written instrument by which a pecuniary obligation, right, or title to property is created, acknowledged, transferred, increased, defeated, discharged, or diminished; and
       (25)(g) a right or interest in an item described in Subsections (25)(a) through (f). See Utah Code 68-3-12.5
• Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
• Project area: means the geographic area described in a project area plan within which the project area development described in the project area plan takes place or is proposed to take place. See Utah Code 17C-1-102
• Project area budget: means a multiyear projection of annual or cumulative revenues and expenses and other fiscal matters pertaining to a project area prepared in accordance with:
       (47)(a) for an urban renewal project area, Section 17C-2-201;
       (47)(b) for an economic development project area, Section 17C-3-201;
       (47)(c) for a community development project area, Section 17C-4-204; or
       (47)(d) for a community reinvestment project area, Section 17C-5-302. See Utah Code 17C-1-102
• Project area development: means activity within a project area that, as determined by the board, encourages, promotes, or provides development or redevelopment for the purpose of implementing a project area plan, including:
       (48)(a) promoting, creating, or retaining public or private jobs within the state or a community;
       (48)(b) providing office, manufacturing, warehousing, distribution, parking, or other facilities or improvements;
       (48)(c) planning, designing, demolishing, clearing, constructing, rehabilitating, or remediating environmental issues;
       (48)(d) providing residential, commercial, industrial, public, or other structures or spaces, including recreational and other facilities incidental or appurtenant to the structures or spaces;
       (48)(e) altering, improving, modernizing, demolishing, reconstructing, or rehabilitating existing structures;
       (48)(f) providing open space, including streets or other public grounds or space around buildings;
       (48)(g) providing public or private buildings, infrastructure, structures, or improvements;
       (48)(h) relocating a business;
       (48)(i) improving public or private recreation areas or other public grounds;
       (48)(j) eliminating a development impediment or the causes of a development impediment;
       (48)(k) redevelopment as defined under the law in effect before May 1, 2006; or
       (48)(l) any activity described in this Subsection (48) outside of a project area that the board determines to be a benefit to the project area. See Utah Code 17C-1-102
• Project area funds: means tax increment or sales and use tax revenue that an agency receives under a project area budget adopted by a taxing entity committee or an interlocal agreement. See Utah Code 17C-1-102
• Project area plan: means an urban renewal project area plan, an economic development project area plan, a community development project area plan, or a community reinvestment project area plan that, after the project area plan's effective date, guides and controls the project area development. See Utah Code 17C-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. See Utah Code 17C-1-102
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Public entity: means :
       (53)(a) the United States, including an agency of the United States;
       (53)(b) the state, including any of the state's departments or agencies; or
       (53)(c) a political subdivision of the state, including a county, municipality, school district, special district, special service district, community reinvestment agency, or interlocal cooperation entity. See Utah Code 17C-1-102
• Publicly owned infrastructure and improvements: means water, sewer, storm drainage, electrical, natural gas, telecommunication, or other similar systems and lines, streets, roads, curb, gutter, sidewalk, walkways, parking facilities, public transportation facilities, or other facilities, infrastructure, and improvements benefitting the public and to be publicly owned or publicly maintained or operated. See Utah Code 17C-1-102
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: includes :
       (31)(a) land;
       (31)(b) a tenement;
       (31)(c) a hereditament;
       (31)(d) a water right;
       (31)(e) a possessory right; and
       (31)(f) a claim. See Utah Code 68-3-12.5
• record owner of property: means the owner of real property, as shown on the records of the county in which the property is located, to whom the property's tax notice is sent. See Utah Code 17C-1-102
• Sales and use tax revenue: means revenue that is:
       (56)(a) generated from a tax imposed under Title 59, Chapter 12, Sales and Use Tax Act; and
       (56)(b) distributed to a taxing entity in accordance with Sections 59-12-204 and 59-12-205. See Utah Code 17C-1-102
• Service of process: The service of writs or summonses to the appropriate party.
• 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
• Subpoena: A command to a witness to appear and give testimony.
• Survey area: means a geographic area designated for study by a survey area resolution to determine whether:
       (58)(a) one or more project areas within the survey area are feasible; or
       (58)(b) a development impediment exists within the survey area. See Utah Code 17C-1-102
• Survey area resolution: means a resolution adopted by a board that designates a survey area. See Utah Code 17C-1-102
• Tax increment: means the difference between:
            (61)(a)(i) the amount of property tax revenue generated each tax year by a taxing entity from the area within a project area designated in the project area plan as the area from which tax increment is to be collected, using the current assessed value of the property and each taxing entity's current certified tax rate as defined in Section 59-2-924; and
            (61)(a)(ii) the amount of property tax revenue that would be generated from that same area using the base taxable value of the property and each taxing entity's current certified tax rate as defined in Section 59-2-924. See Utah Code 17C-1-102
• Taxable value: means :
       (60)(a) the taxable value of all real property a county assessor assesses in accordance with Title 59, Chapter 2, Part 3, County Assessment, for the current year;
       (60)(b) the taxable value of all real and personal property the commission assesses in accordance with Title 59, Chapter 2, Part 2, Assessment of Property, for the current year; and
       (60)(c) the year end taxable value of all personal property a county assessor assesses in accordance with Title 59, Chapter 2, Part 3, County Assessment, contained on the prior year's tax rolls of the taxing entity. See Utah Code 17C-1-102
• Taxing entity: means a public entity that:
       (62)(a) levies a tax on property located within a project area; or
       (62)(b) imposes a sales and use tax under Title 59, Chapter 12, Sales and Use Tax Act. See Utah Code 17C-1-102
• Taxing entity committee: means a committee representing the interests of taxing entities, created in accordance with Section 17C-1-402. See Utah Code 17C-1-102
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
• Unincorporated: means not within a municipality. See Utah Code 17C-1-102
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
• Urban renewal project area plan: means a project area plan adopted under Chapter 2, Part 1, Urban Renewal Project Area Plan. See Utah Code 17C-1-102
• 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