UTAH CODE (Last Updated: January 16, 2015) |
Title 59. Revenue and Taxation |
Chapter 2. Property Tax Act |
Part 11. Exemptions, Deferrals, and Abatements |
§ 59-2-1101. Definitions -- Exemption of certain property -- Proportional payments for certain property -- County legislative body authority to adopt rules or ordinances. |
§ 59-2-1102. Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions. |
§ 59-2-1103. State lands exemption -- Exceptions to exemption. |
§ 59-2-1104. Definitions -- Armed Forces exemption -- Amount of Armed Forces exemption. (Effective 5/13/2014) |
§ 59-2-1105. Application for United States Armed Forces exemption -- Rulemaking authority -- Statement -- County authority to make refunds. |
§ 59-2-1106. Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds. |
§ 59-2-1107. Indigent persons -- Amount of abatement. |
§ 59-2-1108. Indigent persons -- Deferral of taxes -- Interest rate -- Treatment of deferred taxes. |
§ 59-2-1109. Indigent persons -- Deferral or abatement -- Application -- County authority to make refunds. |
§ 59-2-1110. Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation. |
§ 59-2-1111. Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes. |
§ 59-2-1112. Livestock exemption. |
§ 59-2-1113. Exemption of household furnishings. |
§ 59-2-1114. Exemption of inventory or other tangible personal property held for sale. |
§ 59-2-1115. Exemption of certain tangible personal property. |