GroundRules
Utah Code § 59-2a-304: Claim applied against tax liability -- One claimant per household per year.
Where this section sits in the code
- Title 59 Revenue and Taxation
- Chapter 59-2a Tax Relief Through Property Tax
- Part 59-2a-3 Homeowner's Credit
(1) A county shall apply as provided in Subsection 59-2a-303 the amount of a credit under this part against:
(a) a claimant's property tax liability; or
(b) the property tax liability of a spouse who was a member of the claimant's household in the year in which the claimant applies for a homeowner's credit under this part.
(2) Only one claimant per household per year is entitled to payment under this part.
Collected 2026-09-03T11:34:33Z. Source file · JSON