Utah § 11-70-203 - Privilege tax on state-owned land.

Full text of Utah Utah Code § 11-70-203 — Privilege tax on state-owned land., with citation guidance and answers to common questions.

§ 11-70-203. Privilege tax on state-owned land.

Effective 11/6/2025
11-70-203. Privilege tax on state-owned land.

(1)

(a)	Subject to Subsection (1)(b), the possession or beneficial use of property on state-owned land is subject to Title 59, Chapter 4, Privilege Tax.

(b)	Subsection (1)(a) does not apply to a qualified stadium during the construction of the qualified stadium and before title to the stadium is conveyed to the fairpark district as required in an agreement under Subsection 11-70-502(3).

(2)

(a)

As provided in Subsection (2)(b):

(i)

for revenue from a privilege tax under Subsection (1) on a designated parcel that is part of the fair park land:

(A)	75% of the revenue shall be paid to the fairpark district; and

(B)	25% of the revenue shall be paid to the fair park authority; and

(ii)	for revenue from a privilege tax under Subsection (1) on a designated parcel that is part of other state land, 100% of the revenue shall be paid to the fairpark district.

(b)	The treasurer of the county in which the fair park land is located shall, in the manner and at the time provided in Section 59-2-1365, pay and distribute to the fairpark district and the fair park authority, as applicable, the revenue described in Subsection (2)(a).

(3)

(a)	The fairpark district shall use 20% of the money the fairpark district is paid under Subsection (2)(a)(ii) for moderate income housing, as defined in Section 10-20-102, within the host municipality.

(b)	The fairpark district and host municipality shall coordinate and work together to identify how, when, and where the money described in Subsection (3)(a) is spent.

Amended by Chapter 15, 2025 Special Session 1

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 11-70-203

What does Utah Code § 11-70-203 cover?

Section 11-70-203 ("Privilege tax on state-owned land.") 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 § 11-70-203?

A common citation format is "Utah Code § 11-70-203" (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 § 11-70-203 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.

Sources & Verification

Official text of § 11-70-203 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.