Utah Code § 59-2a-103: Forms and instructions -- County legislative body authority to adopt rules or ordinances.

(1) The commission shall make available suitable forms and instructions for:

(a) individuals filing claims; and

(b) counties.

(2) A county is not required to use the forms and instructions made available by the commission under Subsection (1) if the county prepares suitable forms and instructions for an individual filing a claim consistent with:

(a) this chapter; and

(b) rules adopted by the commission.

(3) The county legislative body may adopt rules or ordinances to:

(a) effectuate the property tax relief under this chapter; and

(b) designate one or more persons to perform the functions given the county under this chapter.