A 2001 tax-sharing agreement between Brigham City and Perry City continues to shape development along their shared border more than two decades after the Walmart opened that prompted the agreement’s creation. According to language in the interlocal agreement signed Jan. 4, 2001, it remains in effect for 50 years. It gives Perry 60% of the sales tax revenue from the shared commercial zone and requires the city to remit the remaining 40% to Brigham City each month. Perry serves as the tax collection agent and land-use authority, while Brigham retains utility rights and planning input. The amounts shared under the...

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