Reporting requirements.
Utah Code § 17D-5-205
in effect17D-5-205. Reporting requirements.
(1) An infrastructure financing district shall submit an annual report, as provided in this section, to:
(a) the state auditor;
(b) the clerk or recorder of each municipality in which the infrastructure financing district is located; and
(c) the clerk of the county in which the infrastructure financing district is located, if all or part of the infrastructure financing district is located in an unincorporated area of the county.
(2) A report required under Subsection (1) shall:
(a) be filed no later than May 31 of each year; and
(b) report, for the preceding calendar year:
(i) if applicable, the amount of property tax revenue the infrastructure financing district received;
(ii) the amount of money the infrastructure financing district received from assessments levied in an assessment area designated under Title 11, Chapter 42, Assessment Area Act;
(iii) the outstanding principal of any assessment bonds issued or other debt incurred by the infrastructure financing district;
(iv) the amount spent for site improvement or site preparation costs, the installation of public infrastructure and improvements, and administrative costs;
(v) any boundary change of the infrastructure financing district; and
(vi) the number of residential housing units constructed within the infrastructure financing district.
Renumbered and Amended by Chapter 105, 2026 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17D/Chapter5/17D-5-S205.html?v=C17D-5-S205_2026050620260506Fetched: 10/26/2026