Terms Used In Utah Code > Title 59 > Chapter 2 > Part 12 - Property Tax Relief

• Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
• claimant: includes a surviving spouse:
            (1)(b)(i) regardless of:

                 (1)(b)(i)(A) the age of the surviving spouse; or

                 (1)(b)(i)(B) the age of the deceased spouse at the time of death;
            (1)(b)(ii) if the surviving spouse meets the requirements of this part except for the age requirement;
            (1)(b)(iii) if the surviving spouse is part of the same household of the deceased spouse at the time of death of the deceased spouse; and
            (1)(b)(iv) if the surviving spouse is unmarried at the time the surviving spouse files the claim. See Utah Code 59-2-1202
• Consumer price index housing: means the Consumer Price Index - All Urban Consumers, Housing United States Cities Average, published by the Bureau of Labor Statistics of the United States Department of Labor. See Utah Code 59-2-1202
• Contract: A legal written agreement that becomes binding when signed.
• County legislative body: means :
       (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
       (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
       (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Dependent: A person dependent for support upon another.
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. ^{Source: OCC}
• Executor: A male person named in a will to carry out the decedent
• Executor: includes "administrator" when the subject matter justifies the use. See Utah Code 68-3-12.5
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Fair market value: means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. See Utah Code 59-2-102
• Grantor: The person who establishes a trust and places property into it.
• Gross rent: means rent actually paid in cash or its equivalent solely for the right of occupancy, at arm's-length, of a residence, exclusive of charges for any utilities, services, furniture, furnishings, or personal appliances furnished by the landlord as a part of the rental agreement. See Utah Code 59-2-1202
• Homeowner: means :
            (4)(a)(i) an individual whose name is listed on the deed of a residence; or
            (4)(a)(ii) if a residence is owned in a qualifying trust, an individual who is a grantor, trustor, or settlor or holds another similar role in the trust. See Utah Code 59-2-1202
• Household: means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses. See Utah Code 59-2-1202
• household income: means all income received by all members of a claimant's household in:
            (7)(a)(i) for a claimant who owns a residence, the calendar year preceding the calendar year in which property taxes are due; or
            (7)(a)(ii) for a claimant who rents a residence, the year for which a claim is filed. See Utah Code 59-2-1202
• Income: means the sum of:
       (8)(a) federal adjusted gross income as defined in Section 62, Internal Revenue Code; and
       (8)(b) nontaxable income. See Utah Code 59-2-1202
• Land: includes :
       (18)(a) land;
       (18)(b) a tenement;
       (18)(c) a hereditament;
       (18)(d) a water right;
       (18)(e) a possessory right; and
       (18)(f) a claim. See Utah Code 68-3-12.5
• Lien: A claim against real or personal property in satisfaction of a debt.
• Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Nontaxable income: means amounts excluded from adjusted gross income under the Internal Revenue Code, including:
            (9)(a)(i) capital gains;
            (9)(a)(ii) loss carry forwards claimed during the taxable year in which a claimant files for relief under this part or Part 18, Tax Deferral and Tax Abatement;
            (9)(a)(iii) depreciation claimed pursuant to the Internal Revenue Code by a claimant on the residence for which the claimant files for relief under this part or Part 18, Tax Deferral and Tax Abatement;
            (9)(a)(iv) support money received;
            (9)(a)(v) nontaxable strike benefits;
            (9)(a)(vi) the gross amount of a pension or annuity, including benefits under the Railroad Retirement Act of 1974, Utah Code 59-2-1202
• owned: includes a vendee in possession under a land contract or one or more joint tenants or tenants in common. See Utah Code 59-2-1202
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• Personal property: includes :
       (28)(a) every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement;
       (28)(b) any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement;
       (28)(c) bridges and ferries;
       (28)(d) livestock; and
       (28)(e) outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102
• Personal property: All property that is not real property.
• Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
• property taxes accrued: includes taxes imposed on both the land upon which the home is situated and on the structure of the home itself, whether classified as real property or personal property taxes. See Utah Code 59-2-1202
• Public assistance: means :
       (11)(a) medical assistance provided under Title 26B, Chapter 3, Health Care - Administration and Assistance;
       (11)(b) SNAP benefits as defined in Section 35A-1-102;
       (11)(c) services or benefits provided under Title 35A, Chapter 3, Employment Support Act; and
       (11)(d) foster care maintenance payments provided from the General Fund or under Title IV-E of the Social Security Act. See Utah Code 59-2-1202
• Qualifying trust: means a trust holding title to real or tangible personal property for which an individual:
       (12)(a) makes a claim under this part;
       (12)(b) proves to the satisfaction of the county that title to the portion of the trust will revest in the individual upon the exercise of a power:

            (12)(b)(i) by:

                 (12)(b)(i)(A) the individual as grantor, trustor, settlor, or in another similar role of the trust;

                 (12)(b)(i)(B) a nonadverse party; or

                 (12)(b)(i)(C) both the individual and a nonadverse party; and

            (12)(b)(ii) regardless of whether the power is a power:

                 (12)(b)(ii)(A) to revoke;

                 (12)(b)(ii)(B) to terminate;

                 (12)(b)(ii)(C) to alter;

                 (12)(b)(ii)(D) to amend; or

                 (12)(b)(ii)(E) to appoint; and
       (12)(c) is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the individual makes the claim. See Utah Code 59-2-1202
• Rental assistance payment: means any payment that:
            (13)(a)(i) is made by a:

                 (13)(a)(i)(A) governmental entity;

                 (13)(a)(i)(B) charitable organization; or

                 (13)(a)(i)(C) religious organization; and
            (13)(a)(ii) is specifically designated for the payment of rent of a claimant:

                 (13)(a)(ii)(A) for the calendar year for which the claimant seeks a renter's credit under this part; and

                 (13)(a)(ii)(B) regardless of whether the payment is made to the claimant or the landlord. See Utah Code 59-2-1202
• Residence: includes a dwelling that is:
                 (14)(a)(ii)(A) a part of a multidwelling or multipurpose building and a part of the land upon which the multidwelling or multipurpose building is built; and
                 (14)(a)(ii)(B) a mobile home or houseboat. See Utah Code 59-2-1202
• State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
• Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
• unit: refers to the parcel of property covered by a single tax statement of which the residence is a part. See Utah Code 59-2-1202
• United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5