Five depressed Utah counties have been designated "enterprise zones," making them eligible to extend tax incentives to businesses locating there.

State officials said Garfield, Beaver, Juab, Carbon and Grand counties have received the designation, which recently was made possible by the Legislature.To qualify, the counties had to have high unemployment, many residents who leave the area in search of jobs and low per capita income, state officials said Wednesday.

The counties will be able to offer state income, corporate and franchise tax credits to new companies.