Utah § 17-61-407 - Division of taxes.

Full text of Utah Utah Code § 17-61-407 — Division of taxes., with citation guidance and answers to common questions.

§ 17-61-407. Division of taxes.

Effective 11/6/2025
17-61-407.  Division of taxes.
(1)When a new county is created under the provisions of this part and the county officers of the new county have been elected:
(a)the county treasurer of the seceding county shall provide to the county treasurer of the new county a certified list of all taxes collected by the county treasurer of the seceding county for the preceding year upon the property located within the portion of the seceding county that has become a part of the new county; and
(b)subject to Subsection (2), the county treasurer of the seceding county shall provide to the county treasurer of the new county the county, school district, or other special tax revenue collected by the county treasurer of the seceding county for the preceding year within territory that has become part of the new county.
(2)Before furnishing the revenue described in Subsection (1)(b) to the new county, the seceding county may retain:
(a) the pro rata cost of assessing and collecting the county, school district, or other special tax revenue collected by the seceding county; and
(b)the entire cost of making the certified lists described in Subsection (1)(a).


Renumbered and Amended by Chapter 13, 2025 Special Session 1

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

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Frequently Asked Questions About Utah § 17-61-407

What does Utah Code § 17-61-407 cover?

Section 17-61-407 ("Division of taxes.") 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 § 17-61-407?

A common citation format is "Utah Code § 17-61-407" (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 § 17-61-407 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

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