Tax entities include all incorporated bodies that have the power to levy a local property tax such as school districts, counties, cities, special service districts, redevelopment districts, etc. This dataset was first created through a cooperative effort of the Governor's Office of Planning and Budget, the Utah Department of Transportation, the Utah State Tax Commission, and AGRC. All incorporated tax entities in the state through dates varying from 1984 to 1992 were initially represented. Updates for further annexations and de-annexations were completed with the cooperative efforts of the State Tax Commission, Property Tax Division, and AGRC, and currentness is through the end of the 2021 calendar year. Data developed with coordinate geometry (COGO) from legal descriptions were used. When necessary the data were adjusted to conform to known physical features. Due to adjustments to resolve conflicting or ambiguous data, the result was more a physical cadastre than a legal one. In other words, this dataset does not represent exact legal boundaries as per surveyed description, but, rather a set of boundaries used for the administrative purposes that conforms to logical & administrative rules (e.g. no two cities or redevelopment areas may cover the same geographic extent).

This data is for 2021. Rates will be available in Sept.