Utah § 59-12-2401 - Definitions.

Full text of Utah Utah Code § 59-12-2401 — Definitions., with citation guidance and answers to common questions.

§ 59-12-2401. Definitions.

Effective 5/6/2026
59-12-2401.  Definitions.
As used in this part:
(1)"Emergency services" means:
(a)emergency medical services as defined in Section 53-2d-101;
(b)fire protection services; or
(c)a combination of emergency medical services, as defined in Section 53-2d-101, and fire protection services.
(2)"Emergency services tax" means the sales and use tax authorized under Section 59-12-2402.
(3)"Governing body" means:
(a)for a county, city, or town, the legislative body of the county, city, or town; or
(b)for a special service district:
(i)the legislative body of the county, city, or town that established the special service district, if no administrative control board has been created under Section 17D-1-301; or
(ii)the administrative control board of the special service district, if an administrative control board has been created under Section 17D-1-301.
(4)"Qualifying political subdivision" means:
(a)a specified county;
(b)a special service district established under Title 17D, Chapter 1, Special Service District Act, to provide emergency services within a specified county; or
(c)a city or town that:
(i)is located:
(A)within a specified county; and
(B)outside the boundaries of a special service district described in Subsection (4)(b); and
(ii)provides, or contracts with a special service district described in Subsection (4)(b) to receive, emergency services within the city or town.
(5)"Specified county" means a county of the second or third class, as classified in Section 17-60-104, that contains:
(a)a national park and two or more state parks within or partially within the county's boundaries; and
(b)a municipality with a population of 95,000 or more.


Amended by Chapter 324, 2026 General Session

Frequently Asked Questions About Utah § 59-12-2401

What does Utah Code § 59-12-2401 cover?

Section 59-12-2401 ("Definitions.") 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.

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