11-32-17 - Anticipation of taxes to be considered in fixing tax rate.
11-32-17. Anticipation of taxes to be considered in fixing tax rate.
To the extent that a participant member uses the provisions of this chapter to anticipate thecollection of delinquent taxes in any given year, such participant member shall take suchanticipation into account in fixing its tax rate for the following year.
Enacted by Chapter 143, 1987 General Session