Non-Tax Fee entities are government entities who do not levy taxes. They include single-purpose entities, such as local and special service districts which are funded through collection of fees for services, mineral lease monies or other non-tax funding alternatives. They also include redevelopment agencies that collect incremental tax funds from governmental taxing entities.

This dataset was first created through a cooperative effort of the Office of the Utah State Auditor, the Utah State Tax Commission, and AGRC. All entities in the state through September of 2016 were initially represented. Updates for further annexations and deannexation will be completed with the cooperative efforts of the Office of the Utah State Auditor, State Tax Commission, Property Tax Division, and AGRC. Data developed with information provided by the entities, including coordinate geometry (COGO) from legal descriptions were used, historical records, generalized description based on known locations, drawings on maps. 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 redevelopment areas may cover the same geographic extent).

Data current though 12/31/2016