Utah Code § 59-2a-201: Purpose.

(1) The purpose of this part is to provide general tax relief for certain persons who rent their places of residence through a system of tax credits, refunds, and appropriations from the General Fund.

(2) The relief is to offset in part the general tax burden, a significant portion of which, directly or indirectly, is represented by property tax.

(3)

(a) Accordingly, the tax relief provided by this part is determined in part by reference to the property tax assessment and collection mechanisms, but is not limited to property tax relief nor is the tax relief formulated upon the Legislature's power to relieve property taxes.

(b) The tax relief is for the general relief of all taxes.