Terms Used In Utah Code > Title 59 > Chapter 2 > Part 16 - Multicounty Assessing and Collecting Levy

• Appraisal: A determination of property value.
• Certified revenue levy: means a property tax levy that provides an amount of ad valorem property tax revenue equal to the sum of:
            (9)(a)(i) the amount of ad valorem property tax revenue to be generated statewide in the previous year from imposing a multicounty assessing and collecting levy, as specified in Section 59-2-1602; and
            (9)(a)(ii) the product of:

                 (9)(a)(ii)(A) eligible new growth, as defined in Section 59-2-924; and

                 (9)(a)(ii)(B) the multicounty assessing and collecting levy certified by the commission for the previous year. See Utah Code 59-2-102
• County additional property tax: means the property tax levy described in Subsection 59-2-1602(4). See Utah Code 59-2-1601
• County legislative body: means :
       (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
       (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
       (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
• Fund: means the Property Tax Valuation Fund created in Section 59-2-1602. See Utah Code 59-2-1601
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Multicounty Appraisal Trust: means the Multicounty Appraisal Trust created by an agreement:
       (3)(a) entered into by all of the counties in the state; and
       (3)(b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act. See Utah Code 59-2-1601
• Multicounty assessing and collecting levy: means a property tax levied in accordance with Subsection 59-2-1602(2). See Utah Code 59-2-1601
• Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
• 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
• Statewide property tax system: means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created by the Multicounty Appraisal Trust in accordance with Section 59-2-1606. See Utah Code 59-2-1601
• Trustee: A person or institution holding and administering property in trust.