There is a newer version of the Utah Code
2016 Utah Code
Title 59 - Revenue and Taxation
Chapter 2 - Property Tax Act
Part 12 - Property Tax Relief
- Section 1201 - Purpose of part.
- Section 1202 - Definitions.
- Section 1203 - Right to file claim -- Death of claimant.
- Section 1204 - Renter's and homeowner's credits authorized -- No interest allowed.
- Section 1205 - Time for filing claim for renter's credit.
- Section 1206 - Application for homeowner's credit -- Time for filing -- Payment from General Fund.
- Section 1207 - Claim applied against tax liability -- One claimant per household per year.
- Section 1208 - Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit.
- Section 1209 - Amount of renter's credit -- Cost-of-living adjustment -- Renter's credit may be claimed only for rent that does not constitute a rental assistance payment -- Limitation -- General Fund as source of credit -- Maximum credit.
- Section 1211 - Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.
- Section 1213 - Statement required of renter claimant.
- Section 1214 - Redetermination of claim by commission or county.
- Section 1215 - Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.
- Section 1216 - Rented homestead -- Rent constituting property taxes.
- Section 1217 - Denial of relief -- Appeal.
- Section 1219 - Claim disallowed if residence obtained for purpose of receiving benefits.
- Section 1220 - Extension of time for filing claim -- County authority to make refunds.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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