(1) The commission shall prescribe and make available suitable forms and instructions for:

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Terms Used In Utah Code 59-2-1211

  • 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
  • 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
  • Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
     (1)(a) claimants; and
     (1)(b) counties.
(2) A county is not required to use the forms and instructions prescribed by the commission under Subsection (1) if the county prepares suitable forms and instructions for a claimant consistent with:

     (2)(a) this chapter; and
     (2)(b) rules adopted by the commission.
(3) The county legislative body may adopt rules or ordinances to:

     (3)(a) effectuate the property tax relief under this part; and
     (3)(b) designate one or more persons to perform the functions given the county under this part.