Tax area definition
Tax area means a geographic area created by the overlapping boundaries of one or more taxing entities.
Tax area means a geographic area created by the overlapping boundaries of one
Tax area means a geographic area created by the overlapping boundaries
Examples of Tax area in a sentence
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More Definitions of Tax area
Tax area means a geographic location where a specified group of taxing entities creates a uniform tax rate.
Tax area means a geographic area created by the overlapping boundaries of 1045 one or more taxing entities. 1046 [(39)] (40) "Taxable value" means fair market value less any applicable reduction allowed 1047 for residential property under Section 59-2-103. 1048 [(40)] (41) "Taxing entity" means any county, city, town, school district, special taxing 1049 district, special district under Title 17B, Limited Purpose Local Government Entities - 1050 Special Districts, or other political subdivision of the state with the authority to levy a 1051 tax on property. 1052 [(41)] (42)(a) "Tax roll" means a permanent record of the taxes charged on property, as 1053 extended on the assessment roll, and may be maintained on the same record or 1054 records as the assessment roll or may be maintained on a separate record properly 1055 indexed to the assessment roll. 1056 (b) "Tax roll" includes tax books, tax lists, and other similar materials. 1057 [(42)] (43) "Telecommunications service provider" means the same as that term is defined in 1058 Section 59-12-102. 1059 Section 12. Section 59-2-103 is amended to read: 1060 59-2-103 . Rate of assessment of property -- Residential property. 1061 (1) As used in this section: 1062 (a)(i) "Household" means the association of individuals who live in the same 1063 dwelling, sharing the dwelling's furnishings, facilities, accommodations, and 1064 expenses. 1065 (ii) "Household" includes married individuals, who are not legally separated, who 1066 have established domiciles at separate locations within the state. 1067 (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the 1068 commission may make rules defining the term "domicile." 1069 (2) All tangible taxable property located within the state shall be assessed and taxed at a 1070 uniform and equal rate on the basis of its fair market value, as valued on January 1, 1071 unless otherwise provided by law. 1072 (3) Subject to Subsections (4) through (6) and Section 59-2-103.5, for a calendar year, the 1073 fair market value of residential property located within the state is allowed a residential 1074 exemption equal to a 45% reduction in the value of the property. 1075 (4) Part-year residential property located within the state is allowed the residential 1076 exemption described in Subsection (3) if the part-year residential property is used as 1077 residential property for 183 or more consecutive calendar days during the calendar year
Tax area means a tax area constituted by or under
Tax area means a geographic area created by the overlapping boundaries of one 1670 or more taxing entities. 1671 (42) "Taxing entity" means any county, city, town, school district, special taxing 1672 district, local district under Title 17B, Limited Purpose Local Government Entities - Local 1673 Districts, or other political subdivision of the state with the authority to levy a tax on property. 1674 (43) (a) "Tax roll" means a permanent record of the taxes charged on property, as 1675 extended on the assessment roll, and may be maintained on the same record or records as the 1676 assessment roll or may be maintained on a separate record properly indexed to the assessment 1677 roll. 1678 (b) "Tax roll" includes tax books, tax lists, and other similar materials. 1679 Section 25. Section 59-2-926 is amended to read: 1680 59-2-926. Proposed tax increase by state -- Notice -- Contents -- Dates. 1681 If the state authorizes a [levy pursuant to Section 53A-17a-135] tax rate that exceeds 1682 the [certified revenue levy as defined in Section 53A-17a-103] applicable tax rate described in 1683 Section 53F-2-301 or 53F-2-301.5, or authorizes a levy pursuant to Section 59-2-1602 that 1684 exceeds the certified revenue levy as defined in Section 59-2-102, the state shall publish a 1685 notice no later than 10 days after the last day of the annual legislative general session that 1686 meets the following requirements: 1687 (1) (a) The Office of the Legislative Fiscal Analyst shall advertise that the state 1688 authorized a levy that generates revenue in excess of the previous year's ad valorem tax 1689 revenue, plus eligible new growth as defined in Section 59-2-924, but exclusive of revenue 1690 from collections from redemptions, interest, and penalties: 1691 (i) in a newspaper of general circulation in the state; and 1692 (ii) as required in Section 45-1-101. 1693 (b) Except an advertisement published on a website, the advertisement described in 1694 Subsection (1)(a): 1695 (i) shall be no less than 1/4 page in size and the type used shall be no smaller than 18 1696 point, and surrounded by a 1/4-inch border; 1697 (ii) may not be placed in that portion of the newspaper where legal notices and 1698 classified advertisements appear; and 1699 (iii) shall be run once.
Tax area means a tax area, as that term is defined in Section 59-2-102, that is
Tax area means one of the three mutually exclusive geographic areas defined below and identified in Attachment 1.