Utah § 2a-903 - Reimbursement to counties.

Full text of Utah Utah Code § 2a-903 — Reimbursement to counties., with citation guidance and answers to common questions.

§ 2a-903. Reimbursement to counties.

Effective 1/1/2026
59-2a-903.  Reimbursement to counties.
(1)Upon application from a county in a form approved by the commission, the commission shall reimburse the county for the amount of any tax or tax notice charge that the county defers in accordance with this part.
(2)The commission may not reimburse a county:
(a)before the county approves the deferral; or
(b)for a tax or tax notice charge assessed after December 31, 2026.
(3)A county that receives money in accordance with this section shall:
(a)distribute the money to the taxing entities in the same proportion the county would have distributed the revenue from the deferred tax and deferred tax notice charge; and
(b)repay the money no later than 30 days after the day on which the deferral lien is satisfied.
(4)The commission shall deposit money received under Subsection (3)(b) into the General Fund.


Enacted by Chapter 172, 2025 General Session

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Frequently Asked Questions About Utah § 2a-903

What does Utah Code § 2a-903 cover?

Section 2a-903 ("Reimbursement to counties.") 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 § 2a-903?

A common citation format is "Utah Code § 2a-903" (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 § 2a-903 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.