UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 2. Property Tax Act |
Part 12. Property Tax Relief |
§ 59-2-1207. Claim applied against tax liability -- One claimant per household per year.
Latest version.
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(1) A county shall apply as provided in Subsection 59-2-1206(1)(c) 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.