Utah § 79-10-403 - Critical minerals zones designated.

Full text of Utah Utah Code § 79-10-403 — Critical minerals zones designated., with citation guidance and answers to common questions.

§ 79-10-403. Critical minerals zones designated.

Effective 5/6/2026
79-10-403.  Critical minerals zones designated.
(1)
(a)Except as provided in Subsection (1)(b), a county or municipality may not offer financial incentives for a critical minerals extraction or processing project that is not located within a designated critical minerals zone.
(b)Subsection (1)(a) does not apply to a critical minerals extraction or processing project for which a project area plan has been approved before May 6, 2026.
(2)A county or municipality may:
(a)pass a resolution declaring an intent to establish within the county or municipality boundaries a critical minerals zone;
(b)enter into an interlocal agreement with the council outlining each parties' responsibilities relating to a critical minerals zone; and
(c)apply to the council for the designation of a critical minerals zone by submitting:
(i)a description of the proposed boundaries of the critical minerals zone;
(ii)an assessment of existing critical minerals extraction or processing infrastructure within and proximate to the proposed critical minerals zone;
(iii)a development plan that includes:
(A)proposed critical minerals extraction or processing projects;
(B)anticipated infrastructure improvements;
(C)projected economic benefits to the county; and
(D)evidence of local support including any interlocal agreement entered into between the county or municipality and the council, as applicable;
(iv)if the applicant is a municipality, evidence of coordination with the county in which the proposed critical minerals zone is located, including any interlocal agreement entered into between the county or municipality and the council, as applicable;
(v)if the applicant is a county and any portion of the proposed critical minerals zone is within the boundaries of a municipality, evidence of an agreement with the municipality regarding the establishment of the critical minerals zone; and
(vi)any other information required by the council.
(3)A state land use authority may:
(a)propose a critical minerals zone within lands under the state land use authority's jurisdiction; and
(b)apply to the council for the designation of a critical minerals zone by submitting:
(i)a description of the proposed boundaries of the critical minerals zone;
(ii)an assessment of existing critical minerals extraction or processing infrastructure within and proximate to the proposed critical minerals zone;
(iii)a development plan that includes:
(A)proposed critical minerals extraction or processing projects;
(B)anticipated infrastructure improvements; and
(C)projected economic benefits;
(iv)evidence that the proposed critical minerals zone is consistent with applicable land use plans and regulations; and
(v)any other information required by the council.
(4)The council shall:
(a)approve an application for a critical minerals zone designation if the application demonstrates:
(i)the proposed critical minerals zone includes land suitable for critical minerals extraction or processing development based on:
(A)adequate transportation access; and
(B)sufficient land area for proposed development; and
(ii)the critical minerals zone plan:
(A)aligns with state critical minerals objectives and policy under Section 79-10-201;
(B)includes realistic timelines and milestones;
(C)identifies specific infrastructure improvements; and
(D)quantifies projected economic benefits;
(b)make a determination on an application within 60 days of submission;
(c)provide written notice to the applicant explaining the basis for approval or denial;
(d)if a critical minerals zone overlaps with an area designated by a community reinvestment agency as a community reinvestment project area as of May 6, 2026, enter into an agreement with the community reinvestment agency to determine the percentage division of the property tax differential between:
(i)the Critical Minerals Development Account; and
(ii)the community reinvestment agency; and
(e)if a critical minerals zone overlaps with a project area of a state land use authority, enter into an agreement with the state land use authority to determine the percentage division of the property tax differential between:
(i)the Critical Minerals Development Account; and
(ii)the state land use authority.
(5)Within 30 days after the council designates a critical minerals zone:
(a)the county auditor shall certify to the council the base taxable value of property within the critical minerals zone; and
(b)the county shall transmit to the council copies of the property tax assessment rolls for the property within the critical minerals zone.
(6)
(a)Each year, the county auditor shall:
(i)determine the amount of the property tax differential for the critical minerals zone by comparing:
(A)the current assessed value of property within the critical minerals zone; and
(B)the base taxable value of property within the critical minerals zone;
(ii)inform the county treasurer of the property tax differential amount; and
(iii)provide notice to the council of the amount calculated under this Subsection (6)(a).
(b)The county treasurer shall transfer the property tax differential to the council for deposit into the Critical Minerals Development Account created in Section 79-10-701, subject to any agreements entered into under Subsections (4)(d) and (4)(e).
(c)The county treasurer shall make a distribution required under this section:
(i)at the same time as regular annual property tax distributions; and
(ii)using the same method as other property tax distributions.
(d)For property tax differential not subject to Subsection (4)(d) or (4)(e), the council may enter into agreements with taxing entities regarding the allocation of the property tax differential.


Enacted by Chapter 493, 2026 General Session

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

Frequently Asked Questions About Utah § 79-10-403

What does Utah Code § 79-10-403 cover?

Section 79-10-403 ("Critical minerals zones designated.") 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 § 79-10-403?

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