Utah § 11-58-601 - General differential and nonmunicipal differential.
Full text of Utah Utah Code § 11-58-601 — General differential and nonmunicipal differential., with citation guidance and answers to common questions.
§ 11-58-601. General differential and nonmunicipal differential.
Effective 5/6/2026 11-58-601.
General differential and nonmunicipal differential.
(1)
As used in this section:
(a)
"Designation order" means a written determination, issued by the executive director, that designates a transition date and a trigger date, which may be the same date, for the parcel specified in the written determination.
(b)
"Post-designation parcel" means a parcel within a project area after the transition date for that parcel.
(c)
"Pre-designation parcel" means a parcel within a project area before the transition date for that parcel.
(d)
"Transition date" means the date indicated in a designation order after which the parcel that is the subject of the designation order is a post-designation parcel.
(e)
"Trigger date" means the date indicated in a designation order upon which tax differential payments due to the authority commence.
(2)
This section applies to nonmunicipal differential and general differential to be paid to the authority.
(3)
The authority shall be paid 75% of nonmunicipal differential generated from a pre-designation parcel that is part of the authority jurisdictional land:
(a)
for the period beginning November 2019 and ending the earlier of:
(i)
the transition date for that parcel; and
(ii)
November 30, 2044; and
(b)
for a period of up to 15 years following November 2044 if, before the end of November 2044:
(i)
the parcel has not become a post-designation parcel; and
(ii)
the board adopts a resolution approving the extension.
(4)
(a)
As provided in Subsection (4)(b), the authority shall be paid:
(i)
75% of nonmunicipal differential generated from a post-designation parcel that is part of the authority jurisdictional land; and
(ii)
up to 75% of general differential, as determined by the board and included in a project area plan adopted or amended under Part 5, Project Area Plan and Budget, generated from a post-designation parcel that is not part of the authority jurisdictional land.
(b)
The property tax differential paid under Subsection (4)(a) from a post-designation parcel shall be paid:
(i)
for a period of 25 years beginning on the trigger date for that parcel; and
(ii)
for a period of up to an additional 15 years beyond the period stated in Subsection (4)(b)(i) if the board determines by resolution that the additional years of nonmunicipal differential or general differential, as the case may be, from that parcel will produce a significant benefit.
(5)
(a)
For purposes of this section, the authority may designate an improved portion of a parcel in a project area as a separate parcel.
(b)
An authority designation of an improved portion of a parcel as a separate parcel under Subsection (5)(a) does not constitute a subdivision, as defined in Section 10-20-102 or Section 17-79-102.
(c)
A county recorder shall assign a separate tax identification number to the improved portion of a parcel designated by the authority as a separate parcel under Subsection (5)(a).
Section 11-58-601 ("General differential and nonmunicipal differential.") 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 § 11-58-601?
A common citation format is "Utah Code § 11-58-601" (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 § 11-58-601 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.
