Terms Used In Utah Code 59-2-1803

• Abatement: means a tax abatement described in Section 59-2-1803. See Utah Code 59-2-1801
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Household: means the same as that term is defined in Section 59-2-1202. See Utah Code 59-2-1801
• Indigent individual: means a poor individual as described in Utah Constitution, Article XIII, Section 3, Subsection (4), who:
       (7)(a)

            (7)(a)(i) is at least 65 years old; or

            (7)(a)(ii) is less than 65 years old and:

                 (7)(a)(ii)(A) the county finds that extreme hardship would prevail on the individual if the county does not defer or abate the individual's taxes; or

                 (7)(a)(ii)(B) the individual has a disability;
       (7)(b) has a total household income, as defined in Section 59-2-1202, of less than the maximum household income certified to a homeowner's credit described in Section 59-2-1208;
       (7)(c) resides for at least 10 months of the year in the residence that would be subject to the requested abatement or deferral; and
       (7)(d) cannot pay the tax assessed on the individual's residence when the tax becomes due. See Utah Code 59-2-1801
• Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
• Property taxes due: means the taxes due on an indigent individual's property:
       (8)(a) for which a county granted an abatement under Section 59-2-1803; and
       (8)(b) for the calendar year for which the county grants the abatement. See Utah Code 59-2-1801
• Property taxes paid: means an amount equal to the sum of:
       (9)(a) the amount of property taxes the indigent individual paid for the taxable year for which the indigent individual applied for the abatement; and
       (9)(b) the amount of the abatement the county grants under Section 59-2-1803. See Utah Code 59-2-1801