17-50-328. Use of incremental tax revenue for relocation expenses of displaced
mobile home park residents.
(1) As used in this section:
(a) "Displaced mobile home park resident" means a resident within a mobile home park
who is required to relocate his or her residence from the mobile home park because of
development activities that will change the use of the property on which the mobile home park is
located.
(b) "Former mobile home park property" means property on which a mobile home park
was located but whose use has changed from a mobile home park because of development
activities that require mobile home park residents to relocate.
(c) "Incremental tax revenue" means property tax revenue that:
(i) is generated from a former mobile home park property located within the
unincorporated part of a county;
(ii) exceeds the amount of property tax revenue the former mobile home park property
would have generated if its use had not changed from a mobile home park; and
(iii) is levied and collected by:
(A) the county in whose unincorporated area the former mobile home park property is
located; or
(B) another taxing entity.
(d) "Taxing entity" has the same meaning as defined in Section 59-2-102.
(2) A county may use incremental tax revenue to pay some or all of the relocation
expenses of a displaced mobile home park resident.
(3) Any taxing entity may share some or all of its incremental tax revenue with a county
for use as provided in Subsection (2).
Enacted by Chapter 98, 2009 General Session
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Last revised: Thursday, May 28, 2009