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U.S. State Codes
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Utah
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Title 59 - Revenue and Taxa...
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Chapter 2 - Property Tax Act
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Part 12 - Property Tax Relief
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.