Utah § 11-41-202 - Political subdivisions prohibited from providing incentives -- Exceptions.
Full text of Utah Utah Code § 11-41-202 — Political subdivisions prohibited from providing incentives -- Exceptions., with citation guidance and answers to common questions.
§ 11-41-202. Political subdivisions prohibited from providing incentives -- Exceptions.
Effective 5/6/2026 11-41-202.
Political subdivisions prohibited from providing incentives -- Exceptions.
(1)
Beginning on May 6, 2027, except as provided in Subsections (2) and (3), a political subdivision may not provide an incentive to a large load data center.
(2)
(a)
A municipality or county, or agency created by a municipality or county, may provide an incentive to a large load data center:
(i)
only if the large load data center is located within a regionally significant development zone, as described in Title 63N, Chapter 3a, Part 4, Regionally Significant Zones with Energy Implications; and
(ii)
with regionally significant development zone funds described in Subsection 63N-3a-403(5).
(b)
A regional economic development authority may provide an incentive to a large load data center:
(i)
if the large load data center is located in a project area created by the regional economic development authority;
(ii)
if the regional economic development authority's project area overlaps with a regionally significant development zone, as described in Subsection 63N-3a-208(7)(b); and
(iii)
the incentive is funded by:
(A)
regionally significant development zone funds described in Section 63N-3a-403 that have been shared with the regional economic development authority; or
(B)
the regional economic development authority's project area funds, subject to a maximum cap of 60% of property tax increment generated within the overlapping project area.
(c)
A county that levies the county energy excise tax authorized in Section 59-37-201 may provide up to 80% of the revenue generated by the county energy excise tax as an incentive to a large load data center.
(d)
A municipality that levies the municipal energy tax authorized in Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, may provide up to 80% of the revenue generated by the municipal energy tax as an incentive to a large load data center.
(e)
A sales and use tax exemption described in Section 59-12-104 does not constitute an incentive.
(3)
A political subdivision that entered into an agreement to provide an incentive to a large load data center, or has adopted a survey area resolution in accordance with Section 17C-5-103 with intent to provide an incentive to a large load data center, before May 6, 2027:
(a)
may continue to provide the incentive according to the terms of the political subdivision's agreement;
(b)
may not extend the term of the agreement; and
(c)
may not increase the value of the incentive under the agreement.
Section 11-41-202 ("Political subdivisions prohibited from providing incentives -- Exceptions.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 11-41-202?
A common citation format is "Utah Code § 11-41-202" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 11-41-202 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
