{"data":{"id":"us-ut/utah-code-59-2a-103","jurisdiction":"us-ut","citation":"Utah Code § 59-2a-103","heading":"Forms and instructions -- County legislative body authority to adopt rules or ordinances.","body":"(1) The commission shall make available suitable forms and instructions for:\n(a) individuals filing claims; and\n(b) counties.\n(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:\n(a) this chapter; and\n(b) rules adopted by the commission.\n(3) The county legislative body may adopt rules or ordinances to:\n(a) effectuate the property tax relief under this chapter; and\n(b) designate one or more persons to perform the functions given the county under this chapter.","path":["Title 59 Revenue and Taxation","Chapter 59-2a Tax Relief Through Property Tax","Part 59-2a-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2a/59-2a-S103.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"0a52b26de85ee4088549e83279c35c9768a1287b98a4254bfa81a41b3394b346","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2a-102","next":"us-ut/utah-code-59-2a-104"},"notice":"GroundRules: Original legal text. Not legal advice."}