Terms Used In Utah Code 59-2-1802.1

• 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.
• Deferral: means a postponement of a tax due date or a tax notice charge granted in accordance with Section 59-2-1802, Utah Code 59-2-1801
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
• Qualifying increase: means a valuation that is equal to or more than 150% higher than the previous year's valuation for property that:
       (10)(a) is county assessed; and
       (10)(b) on or after January 1 of the previous year and before January 1 of the current year has not had:

            (10)(b)(i) a physical improvement if the fair market value of the physical improvement increases enough to result in the valuation increase solely as a result of the physical improvement;

            (10)(b)(ii) a zoning change if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the zoning change; or

            (10)(b)(iii) a change in the legal description of the real property, if the fair market value of the real property increases enough to result in the valuation increase solely as a result of the change in the legal description of the real property. See Utah Code 59-2-1801
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: includes :
       (32)(a) the possession of, claim to, ownership of, or right to the possession of land;
       (32)(b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and
       (32)(c) improvements. See Utah Code 59-2-102
• Residential property: includes :
            (34)(b)(i) except as provided in Subsection (34)(b)(ii), includes household furnishings, furniture, and equipment if the household furnishings, furniture, and equipment are:

                 (34)(b)(i)(A) used exclusively within a dwelling unit that is the primary residence of a tenant; and

                 (34)(b)(i)(B) owned by the owner of the dwelling unit that is the primary residence of a tenant; and
            (34)(b)(ii) if the county assessor determines that the property will be used for residential purposes as a primary residence:

                 (34)(b)(ii)(A) property under construction; or

                 (34)(b)(ii)(B) unoccupied property. See Utah Code 59-2-102