Utah Code § 10-8-1.7

(1) As used in this section: (a) "Displaced mobile home park resident" means a resident within a mobile home park who is required to relocate his or her residence from the mobile home park because of development activities that will change the use of the property on which the mobile home park is located. (b) "Former mobile home park property" means property on which a mobile home park was located but whose use has changed from a mobile home park because of development activities that require mobile home park residents to relocate. (c) "Incremental tax revenue" means property tax revenue that: (i) is generated from a former mobile home park property located within a municipality; (ii) exceeds the amount of property tax revenue the former mobile home park property would have generated if its use had not changed from a mobile home park; and (iii) is levied and collected by: (A) the municipality in which the former mobile home park property is located; or (B) another taxing entity. (d) "Taxing entity" has the same meaning as defined in Section 59-2-102. (2) A municipality may use incremental tax revenue to pay some or all of the relocation expenses of a displaced mobile home park resident. (3) Any taxing entity may share some or all of its incremental tax revenue with a municipality for use as provided in Subsection (2).