Utah Code 59-2-1207. Claim applied against tax liability — One claimant per household per year
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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:
Terms Used In Utah Code 59-2-1207
- 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
- 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
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
(1)(a) a claimant‘s property tax liability; or(1)(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. - Homeowner: means :