A geographical area which is subject to the same set of local tax rates levied by the same taxing district. A unique taxing area does not need to be a contiguous area. A single UTA, with an identical mix of taxing districts and an identical total tax rate, may be comprised of multiple non-contiguous areas on a map.

Class 2e property is land with a commercial aggregate deposit that is not actively being mined and not otherwise classified as class 2a or 2b. A commercial aggregate deposit is a deposit that will yield crushed stone or sand and gravel that is suitable for use as a construction aggregate.

Property classified as 2e may be eligible for valuation deferment under the Aggregate Resource Preservation Property Tax Law. Counties may choose to opt-out of the Aggregate Resource Prevention program; by doing so, those counties also opt-out of the 2e classification.