For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Agency property exempt from taxation -- Exception.

Utah Code § 17C-1-301.5
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
17C-1-301.5. Agency property exempt from taxation -- Exception. (1) Agency property acquired or held for purposes of this title is public property used for essential public and governmental purposes and, subject to Subsection (2), is exempt from taxation by a taxing entity. (2) The exemption in Subsection (1) does not apply to property that the agency leases to a lessee unless the lessee is entitled to a tax exemption with respect to the property. Renumbered and Amended by Chapter 350, 2016 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17C/Chapter1/17C-1-S301.5.html?v=C17C-1-S301.5_2016051020160510Fetched: 10/26/2026

Starting a business in Utah? Utah LLC guide: costs and requirements