Definitions.

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  • (1) "County additional property tax" means the property tax levy described in Subsection 59-2-1602(4).
  • (2) "Fund" means the Property Tax Valuation Agency Fund created in Section 59-2-1602.
  • (3) "Multicounty Appraisal Trust" means the Multicounty Appraisal Trust created by an agreement:
    • (a) entered into by all of the counties in the state; and
    • (b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act.
  • (4) "Multicounty assessing and collecting levy" means a property tax levied in accordance with Subsection 59-2-1602(2).
  • (5) "Statewide property tax system" means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created in accordance with Section 59-2-1606.




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