Utah Code 31A-44-405. Continuing care facilities not exempt from property tax
Current as of: 2024 | Check for updates
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Terms Used In Utah Code 31A-44-405
- Facility: means a place in which a person provides continuing care pursuant to a continuing care contract. See Utah Code 31A-44-102
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Provider: means :(9)(a)(i) the owner of a facility;(9)(a)(ii) a person, other than a resident, that claims a possessory interest in a facility; or(9)(a)(iii) a person who enters into a continuing care contract with a resident or potential resident. See Utah Code 31A-44-102
Notwithstanding any tax-exempt status of a provider or facility, a provider or facility is liable for property tax due under Title 59, Chapter 2, Property Tax Act.