Utah § 79-10-401 - Definitions.

Full text of Utah Utah Code § 79-10-401 — Definitions., with citation guidance and answers to common questions.

§ 79-10-401. Definitions.

Effective 5/6/2026
79-10-401.  Definitions.
As used in this part:
(1)"Base taxable value" means the value of property within a critical minerals zone, as shown on the assessment roll last equalized before the creation of the critical minerals zone.
(2)"Community reinvestment agency" means the same as that term is defined in Section 17C-1-102.
(3)"Community reinvestment project area" means a project area under a community reinvestment project area plan as defined in Section 17C-1-102.
(4)"Property tax differential" means the difference between:
(a)the amount of property tax revenues generated each tax year by all taxing entities from a critical minerals zone, using the current assessed value of the property; and
(b)the amount of property tax revenues that would be generated from that same area using the base taxable value of the property.
(5)"Property tax differential revenue" means revenue generated based on the property tax differential.
(6)"State land use authority" means:
(a)the Utah Inland Port Authority created in Section 11-58-201;
(b)the Military Installation Development Authority created in Section 63H-1-201;
(c)the School and Institutional Trust Lands Administration created in Section 53C-1-201; or
(d)any other land use authority created by the state that has jurisdiction over state lands.


Enacted by Chapter 493, 2026 General Session

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Frequently Asked Questions About Utah § 79-10-401

What does Utah Code § 79-10-401 cover?

Section 79-10-401 ("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.

How do I cite Utah § 79-10-401?

A common citation format is "Utah Code § 79-10-401" (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 § 79-10-401 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

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