Utah Code § 17B-1-645: Residential fee credit.

(1) A special district may create a fee structure under this title that permits:

(a) a home owner or residential tenant to file for a fee credit for a fee charged by the special district, if the credit is based on:

(i) the home owner's annual income; or

(ii) the residential tenant's annual income; or

(b) an owner of federally subsidized housing to file for a credit for a fee charged by the special district.

(2) If a special district permits a person to file for a fee credit under Subsection (1)(a), the special district shall make the credit available to:

(a) a home owner; and

(b) a residential tenant.