2006 Utah Code - 59-2-103.5 — Procedures to obtain an exemption for residential property.

     59-2-103.5.   Procedures to obtain an exemption for residential property.
     (1) Subject to the other provisions of this section, a county legislative body may by ordinance require that in order for residential property to be allowed a residential exemption in accordance with Section 59-2-103, an owner of the residential property shall file with the county board of equalization a statement:
     (a) on a form prescribed by the commission by rule;
     (b) signed by all of the owners of the residential property;
     (c) certifying that the residential property is residential property; and
     (d) containing other information as required by the commission by rule.
     (2) (a) Subject to Section 59-2-103 and except as provided in Subsection (3), a county board of equalization shall allow an owner described in Subsection (1) a residential exemption for the residential property described in Subsection (1) if:
     (i) the county legislative body enacts the ordinance described in Subsection (1); and
     (ii) the county board of equalization determines that the requirements of Subsection (1) are met.
     (b) A county board of equalization may require an owner of the residential property described in Subsection (1) to file the statement described in Subsection (1) only if:
     (i) that residential property was ineligible for the residential exemption authorized under Section 59-2-103 during the calendar year immediately preceding the calendar year for which the owner is seeking to claim the residential exemption for that residential property;
     (ii) an ownership interest in that residential property changes; or
     (iii) the county board of equalization determines that there is reason to believe that that residential property no longer qualifies for the residential exemption in accordance with Section 59-2-103.
     (3) Notwithstanding Subsection (2)(a), if a county legislative body does not enact an ordinance requiring an owner to file a statement in accordance with this section, the county board of equalization:
     (a) may not require an owner to file a statement for residential property to be eligible for a residential exemption in accordance with Section 59-2-103; and
     (b) shall allow a residential exemption for residential property in accordance with Section 59-2-103.
     (4) (a) In accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act, the commission shall make rules providing:
     (i) the form for the statement described in Subsection (1); and
     (ii) the contents of the form for the statement described in Subsection (1).
     (b) The commission shall make the form described in Subsection (4)(a) available to counties.

Enacted by Chapter 169, 2002 General Session