County Government Land Purchasing

Added a strict requirement that a county must obtain express permission from the legislative body of the county where the property is located before acquiring that property through exchange, purchase, or lease, unless the acquisition is a joint project under an interlocal agreement.

Changed the tax exemption status for county-owned property located outside the county's geographical boundaries; such property is now subject to property taxation unless both the owning county and the host county agree to maintain the exemption.

Corrected formatting errors and cross-references in Sections 17-60-202, 17-78-103, and 17C-1-207 to align with recent legislative renumbering and ensure consistent application of county powers.

Counties now must obtain express permission from the legislative body of the host county before acquiring real property there via exchange, purchase, or lease, unless the acquisition is a joint project under an interlocal agreement.

Real property owned by a county but located outside its own geographical boundaries is no longer automatically exempt from taxation; it is taxable unless both the owning county and the host county agree to maintain the exemption.

Minor formatting and text cleanup changes were made to the bill's sections and headers.

Added a clear summary stating that counties cannot acquire real property in another county through exchange, purchase, or lease without express permission from the host county.

Added a requirement that county acquisitions of out-of-county property must be joint acquisitions with another political subdivision as part of an interlocal agreement.

Clarified that extraterritorial county property is not exempt from taxation unless both the owning county and the host county agree to maintain the exemption.

Removed specific deletion markers and formatting artifacts while updating the list of affected Utah Code sections to reflect the new text structure.

Counties must now obtain express permission from the county where the land is located before acquiring real property there through exchange, purchase, or lease, unless it is a joint project.

Agencies and public entities assisting in project area development are now explicitly prohibited from facilitating or assisting a county in violating the new rules regarding acquiring land in another county.

The date for when 'extraterritorial county property' (land owned by a county but located in another county) becomes subject to property taxation was changed from 2027 to 2029.

The definition of 'extraterritorial county property' was updated to clarify that the property is subject to taxation unless the owning county and the host county agree to maintain the exemption.

Added a requirement that a county must obtain express permission from the legislative body of the county where the property is located before acquiring that property through exchange, purchase, or lease, unless the acquisition is a joint project with another political subdivision.

Removed the tax exemption for real property owned by a county that is located outside the geographical boundaries of that county, meaning such properties will now be subject to property taxes.

Corrected formatting and cross-references in several sections to ensure consistency with recent amendments to the Utah Code.