County Recodification External References Modifications
What changed between versions
Updated numerous cross-references in the Utah Code to match new section numbers resulting from the recodification of Title 17 (Counties), ensuring citations point to the correct current statutes.
Amended the definition of 'Underserved population' in tax credit sections to include individuals located in counties of the third, fourth, fifth, or sixth class, as designated in the newly recodified Section 17-60-104.
Adjusted the acreage threshold for rollback tax fee payments when land is acquired by eminent domain or threat of eminent domain, changing the limit from five acres to one acre in certain sections.
Expanded sales tax exemptions to include new categories such as sales of rail rolling stock manufactured in Utah, cannabinoid products, adaptive driving equipment, and specific purchases for qualifying energy storage manufacturing facilities.
Updated sales tax exemptions for mining and manufacturing to reference the 2022 North American Industry Classification System (NAICS) instead of older 1997 or 2002 systems, ensuring the rules apply to modern industry classifications.
Changed the effective date for Section 59-12-104 from November 6, 2025, to January 1, 2026, aligning it with the start of the new fiscal year.
