Sections
Part 1 General Provisions 59-2-101 – 59-2-110
Part 2 Assessment of Property 59-2-201 – 59-2-217
Part 3 County Assessment 59-2-301 – 59-2-329
Part 4 Assessment of Transitory Personal Property and Interstate Carriers 59-2-401 – 59-2-407
Part 5 Farmland Assessment Act 59-2-501 – 59-2-516 v2
Part 7 Appraisers and Appraisals 59-2-701 – 59-2-705
Part 8 Apportionment 59-2-801 – 59-2-804
Part 9 Levies 59-2-901 – 59-2-926
Part 10 Equalization 59-2-1001 – 59-2-1017
Part 11 Exemptions 59-2-1101 – 59-2-1115
Part 12 Property Tax Relief 59-2-1201 – 59-2-1220
Part 13 Collection of Taxes 59-2-1301 – 59-2-1372
Part 15 Transportable Factory-Built Housing Unit Act 59-2-1501 – 59-2-1503
Part 16 Multicounty Assessing and Collecting Levy 59-2-1601 – 59-2-1606
Part 17 Urban Farming Assessment Act 59-2-1701 – 59-2-1714
Part 18 Tax Deferral and Tax Abatement 59-2-1801 – 59-2-1807
Part 19 Armed Forces Exemptions 59-2-1901 – 59-2-1906
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Terms Used In Utah Code > Title 59 > Chapter 2 - Property Tax Act

  • Abatement: means a tax abatement described in Section 59-2-1803. See Utah Code 59-2-1801
  • Acquisition cost: includes :
              (1)(b)(i) the purchase price of a new or used item;
              (1)(b)(ii) the cost of freight, shipping, loading at origin, unloading at destination, crating, skidding, or any other applicable cost of shipping;
              (1)(b)(iii) the cost of installation, engineering, rigging, erection, or assembly, including foundations, pilings, utility connections, or similar costs; and
              (1)(b)(iv) sales and use taxes. See Utah Code 59-2-102
  • Actively devoted to agricultural use: means that the land in agricultural use produces in excess of 50% of the average agricultural production per acre:
         (1)(a) as determined under Section 59-2-503; and
         (1)(b) for:
              (1)(b)(i) the given type of land; and
              (1)(b)(ii) the given county or area. See Utah Code 59-2-502
  • Actively devoted to urban farming: means that:
         (1)(a) land is devoted to active urban farming activities; and
         (1)(b) the land produces greater than 50% of the average agricultural production per acre:
              (1)(b)(i) as determined under Section 59-2-1703; and
              (1)(b)(ii) for the given type of land and the given county or area. See Utah Code 59-2-1702
  • Adjudicative proceeding: means :
         (2)(a) an action by a board, commission, department, officer, or other administrative unit of the state that determines the legal rights, duties, privileges, immunities, or other legal interests of one or more identifiable persons, including an action to grant, deny, revoke, suspend, modify, annul, withdraw, or amend an authority, right, or license; and
         (2)(b) judicial review of an action described in Subsection (2)(a). See Utah Code 68-3-12.5
  • Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Air charter service: means an air carrier operation that requires the customer to hire an entire aircraft rather than book passage in whatever capacity is available on a scheduled trip. See Utah Code 59-2-102
  • Air contract service: means an air carrier operation available only to customers that engage the services of the carrier through a contractual agreement and excess capacity on any trip and is not available to the public at large. See Utah Code 59-2-102
  • Aircraft: means the same as that term is defined in Section 72-10-102. See Utah Code 59-2-102
  • airline: means an air carrier that:
              (6)(a)(i) operates:
                   (6)(a)(i)(A) on an interstate route; and
                   (6)(a)(i)(B) on a scheduled basis; and
              (6)(a)(ii) offers to fly one or more passengers or cargo on the basis of available capacity on a regularly scheduled route. See Utah Code 59-2-102
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • 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.
  • Appraisal: A determination of property value.
  • Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
  • assessment book: means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories. See Utah Code 59-2-102
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Base parcel: means a parcel of property that was legally:
         (8)(a) subdivided into two or more lots, parcels, or other divisions of land; or
         (8)(b)
              (8)(b)(i) combined with one or more other parcels of property; and
              (8)(b)(ii) subdivided into two or more lots, parcels, or other divisions of land. See Utah Code 59-2-102
  • Certified revenue levy: means a property tax levy that provides an amount of ad valorem property tax revenue equal to the sum of:
              (9)(a)(i) the amount of ad valorem property tax revenue to be generated statewide in the previous year from imposing a multicounty assessing and collecting levy, as specified in Section 59-2-1602; and
              (9)(a)(ii) the product of:
                   (9)(a)(ii)(A) eligible new growth, as defined in Section 59-2-924; and
                   (9)(a)(ii)(B) the multicounty assessing and collecting levy certified by the commission for the previous year. See Utah Code 59-2-102
  • Child: means the same as that term is defined in Section 26B-9-201. See Utah Code 26B-9-301
  • Child support: includes obligations ordered by a tribunal for the support of a spouse or former spouse with whom the child resides if the spousal support is collected with the child support. See Utah Code 26B-9-301
  • Child support order: means a judgment, decree, or order, whether temporary, final, or subject to modification, issued by a tribunal for child support and related costs and fees, interest and penalties, income withholding, attorney fees, and other relief. See Utah Code 26B-9-301
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • 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
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conservation easement rollback tax: means the tax imposed under Section Utah Code 59-2-502
  • Consumer price index housing: means the Consumer Price Index - All Urban Consumers, Housing United States Cities Average, published by the Bureau of Labor Statistics of the United States Department of Labor. See Utah Code 59-2-1202
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County additional property tax: means the property tax levy described in Subsection 59-2-1602(4). See Utah Code 59-2-1601
  • County executive: means :
         (7)(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;
         (7)(b) the county executive, in the county executive-council optional form of government authorized by Section 17-52a-203; or
         (7)(c) the county manager, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
  • 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
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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
  • Deficiency: is a s defined in Section 59-1-1402. See Utah Code 59-1-101
  • delinquency: means that child support in an amount at least equal to current child support payable for one month is overdue. See Utah Code 26B-9-301
  • Delinquent: means delinquency. See Utah Code 26B-9-301 v2
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Eligible judgment: means a final and unappealable judgment or order under Section 59-2-1330:
         (11)(a) that became a final and unappealable judgment or order no more than 14 months before the day on which the notice described in Section Utah Code 59-2-102
  • Eligible owner: means an owner of an attached or a detached single-family residence:
         (3)(a)
              (3)(a)(i) who is 75 years old or older on or before December 31 of the year in which the individual applies for a deferral under this part;
              (3)(a)(ii) whose household income does not exceed 200% of the maximum household income certified to a homeowner's credit described in Section 59-2-1208; and
              (3)(a)(iii) whose household liquid resources do not exceed 20 times the amount of property taxes levied on the owner's residence for the preceding calendar year; or
         (3)(b) that is a trust described in Section 59-2-1805 if the grantor of the trust is an individual described in Subsection (3)(a). See Utah Code 59-2-1801
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escaped property: means any property, whether personal, land, or any improvements to the property, that is subject to taxation and is:
              (12)(a)(i) inadvertently omitted from the tax rolls, assigned to the incorrect parcel, or assessed to the wrong taxpayer by the assessing authority;
              (12)(a)(ii) undervalued or omitted from the tax rolls because of the failure of the taxpayer to comply with the reporting requirements of this chapter; or
              (12)(a)(iii) undervalued because of errors made by the assessing authority based upon incomplete or erroneous information furnished by the taxpayer. See Utah Code 59-2-102
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executive Calendar: A list of executive business (i.e., treaties and nominations) available for consideration.
  • Executor: A male person named in a will to carry out the decedent
  • Executor: includes "administrator" when the subject matter justifies the use. See Utah Code 68-3-12.5
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fair market value: means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. See Utah Code 59-2-102
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fund: means the Property Tax Valuation Fund created in Section 59-2-1602. See Utah Code 59-2-1601
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Goodwill: means :
              (16)(a)(i) acquired goodwill that is reported as goodwill on the books and records that a taxpayer maintains for financial reporting purposes; or
              (16)(a)(ii) the ability of a business to:
                   (16)(a)(ii)(A) generate income that exceeds a normal rate of return on assets and that results from a factor described in Subsection (16)(b); or
                   (16)(a)(ii)(B) obtain an economic or competitive advantage resulting from a factor described in Subsection (16)(b). See Utah Code 59-2-102
  • Governing body: means :
         (17)(a) for a county, city, or town, the legislative body of the county, city, or town;
         (17)(b) for a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, the special district's board of trustees;
         (17)(c) for a school district, the local board of education;
         (17)(d) for a special service district under Title 17D, Chapter 1, Special Service District Act:
              (17)(d)(i) the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; or
              (17)(d)(ii) the administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; or
         (17)(e) for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district's board of trustees. See Utah Code 59-2-102
  • Grantor: The person who establishes a trust and places property into it.
  • Gross rent: means rent actually paid in cash or its equivalent solely for the right of occupancy, at arm's-length, of a residence, exclusive of charges for any utilities, services, furniture, furnishings, or personal appliances furnished by the landlord as a part of the rental agreement. See Utah Code 59-2-1202
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Guardian: includes a person who:
         (14)(a) qualifies as a guardian of a minor or incapacitated person pursuant to testamentary or court appointment; or
         (14)(b) is appointed by a court to manage the estate of a minor or incapacitated person. See Utah Code 68-3-12.5
  • Highway: includes :
         (15)(a) a public bridge;
         (15)(b) a county way;
         (15)(c) a county road;
         (15)(d) a common road; and
         (15)(e) a state road. See Utah Code 68-3-12.5
  • 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
  • Household: means the same as that term is defined in Section 59-2-1202. See Utah Code 59-2-1801
  • household income: means all income received by all members of a claimant's household in:
              (7)(a)(i) for a claimant who owns a residence, the calendar year preceding the calendar year in which property taxes are due; or
              (7)(a)(ii) for a claimant who rents a residence, the year for which a claim is filed. See Utah Code 59-2-1202
  • Household income: means the same as that term is defined in Section 59-2-1202. See Utah Code 59-2-1801
  • Household liquid resources: means the following resources that are not included in an individual's household income and held by one or more members of the individual's household:
         (6)(a) cash on hand;
         (6)(b) money in a checking or savings account;
         (6)(c) savings certificates; and
         (6)(d) stocks or bonds. See Utah Code 59-2-1801
  • Identical legal ownership: means legal ownership held by:
         (3)(a) identical legal parties; or
         (3)(b) identical legal entities. See Utah Code 59-2-502
  • Immediate income withholding: means income withholding without regard to whether a delinquency has occurred. See Utah Code 26B-9-301
  • Improvement: includes :
              (18)(b)(i) an accessory to an item described in Subsection (18)(a) if the accessory is:
                   (18)(b)(i)(A) essential to the operation of the item described in Subsection (18)(a); and
                   (18)(b)(i)(B) installed solely to serve the operation of the item described in Subsection (18)(a); and
              (18)(b)(ii) an item described in Subsection (18)(a) that is temporarily detached from the land for repairs and remains located on the land. See Utah Code 59-2-102
  • Income: means the same as that term is defined in Section 26B-9-101. See Utah Code 26B-9-301
  • Income: means the sum of:
         (8)(a) federal adjusted gross income as defined in Section 62, Internal Revenue Code; and
         (8)(b) nontaxable income. See Utah Code 59-2-1202
  • 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
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Intangible property: means :
         (19)(a) property that is capable of private ownership separate from tangible property, including:
              (19)(a)(i) money;
              (19)(a)(ii) credits;
              (19)(a)(iii) bonds;
              (19)(a)(iv) stocks;
              (19)(a)(v) representative property;
              (19)(a)(vi) franchises;
              (19)(a)(vii) licenses;
              (19)(a)(viii) trade names;
              (19)(a)(ix) copyrights; and
              (19)(a)(x) patents;
         (19)(b) a low-income housing tax credit;
         (19)(c) goodwill; or
         (19)(d) a clean or renewable energy tax credit or incentive, including:
              (19)(d)(i) a federal renewable energy production tax credit under Section 45, Internal Revenue Code;
              (19)(d)(ii) a federal energy credit for qualified renewable electricity production facilities under Section 48, Internal Revenue Code;
              (19)(d)(iii) a federal grant for a renewable energy property under American Recovery and Reinvestment Act of 2009, Pub. See Utah Code 59-2-102
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • IV-D services: means the same as that term is defined in Section 26B-9-201. See Utah Code 26B-9-301 v2
  • 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.
  • Land: includes :
         (18)(a) land;
         (18)(b) a tenement;
         (18)(c) a hereditament;
         (18)(d) a water right;
         (18)(e) a possessory right; and
         (18)(f) a claim. See Utah Code 68-3-12.5
  • Land in agricultural use: means :
         (4)(a) land devoted to the raising of useful plants and animals with a reasonable expectation of profit, including:
              (4)(a)(i) forages and sod crops;
              (4)(a)(ii) grains and feed crops;
              (4)(a)(iii) livestock as defined in Section 59-2-102;
              (4)(a)(iv) trees and fruits; or
              (4)(a)(v) vegetables, nursery, floral, and ornamental stock; or
         (4)(b) land devoted to and meeting the requirements and qualifications for payments or other compensation under a crop-land retirement program with an agency of the state or federal government. See Utah Code 59-2-502
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Livestock: means :
         (20)(a) a domestic animal;
         (20)(b) a fish;
         (20)(c) a fur-bearing animal;
         (20)(d) a honeybee; or
         (20)(e) poultry. See Utah Code 59-2-102
  • Low-income housing tax credit: means :
         (21)(a) a federal low-income housing tax credit under Section 42, Internal Revenue Code; or
         (21)(b) a low-income housing tax credit under Section 59-7-607 or Section 59-10-1010. See Utah Code 59-2-102
  • Manufactured home: is a s defined in Section 41-1a-102. See Utah Code 59-2-1502
  • Mine: means a natural deposit of either metalliferous or nonmetalliferous valuable mineral. See Utah Code 59-2-102
  • Mining: means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine. See Utah Code 59-2-102
  • Mobile flight equipment: means tangible personal property that is owned or operated by an air charter service, air contract service, or airline and:
              (25)(a)(i) is capable of flight or is attached to an aircraft that is capable of flight; or
              (25)(a)(ii) is contained in an aircraft that is capable of flight if the tangible personal property is intended to be used:
                   (25)(a)(ii)(A) during multiple flights;
                   (25)(a)(ii)(B) during a takeoff, flight, or landing; and
                   (25)(a)(ii)(C) as a service provided by an air charter service, air contract service, or airline. See Utah Code 59-2-102
  • Mobile home: is a s defined in Section 41-1a-102. See Utah Code 59-2-1502
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Multicounty Appraisal Trust: means the Multicounty Appraisal Trust created by an agreement:
         (3)(a) entered into by all of the counties in the state; and
         (3)(b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act. See Utah Code 59-2-1601
  • Multicounty assessing and collecting levy: means a property tax levied in accordance with Subsection 59-2-1602(2). See Utah Code 59-2-1601
  • Nontaxable income: means amounts excluded from adjusted gross income under the Internal Revenue Code, including:
              (9)(a)(i) capital gains;
              (9)(a)(ii) loss carry forwards claimed during the taxable year in which a claimant files for relief under this part or Part 18, Tax Deferral and Tax Abatement;
              (9)(a)(iii) depreciation claimed pursuant to the Internal Revenue Code by a claimant on the residence for which the claimant files for relief under this part or Part 18, Tax Deferral and Tax Abatement;
              (9)(a)(iv) support money received;
              (9)(a)(v) nontaxable strike benefits;
              (9)(a)(vi) the gross amount of a pension or annuity, including benefits under the Railroad Retirement Act of 1974, Utah Code 59-2-1202
  • Oath: A promise to tell the truth.
  • Oath: includes "affirmation. See Utah Code 68-3-12.5
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Obligee: means the same as that term is defined in Section 26B-9-201. See Utah Code 26B-9-301
  • Obligor: means the same as that term is defined in Section 26B-9-201. See Utah Code 26B-9-301
  • Office: means the Office of Recovery Services. See Utah Code 26B-9-301
  • Other eligible acreage: means land that is:
         (5)(a) five or more contiguous acres;
         (5)(b) eligible for assessment under this part; and
         (5)(c)
              (5)(c)(i) located in the same county as land described in Subsection 59-2-503(1)(a); or
              (5)(c)(ii) contiguous across county lines with land described in Subsection 59-2-503(1)(a) as provided in Section 59-2-512. See Utah Code 59-2-502
  • owned: includes a vendee in possession under a land contract or one or more joint tenants or tenants in common. See Utah Code 59-2-1202
  • Part-year residential property: means property that is not residential property on January 1 of a calendar year but becomes residential property after January 1 of the calendar year. See Utah Code 59-2-102
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Payor: means an employer or any person who is a source of income to an obligor. See Utah Code 26B-9-301
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
  • Personal property: All property that is not real property.
  • Personal property: includes :
         (28)(a) every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement;
         (28)(b) any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement;
         (28)(c) bridges and ferries;
         (28)(d) livestock; and
         (28)(e) outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Platted: means land in which:
         (6)(a) parcels of ground are laid out and mapped by their boundaries, course, and extent; and
         (6)(b) the plat has been approved as provided in Section 10-9a-604 or 17-27a-604. See Utah Code 59-2-502
  • Process: means a writ or summons issued in the course of a judicial proceeding. 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
  • property taxes accrued: includes taxes imposed on both the land upon which the home is situated and on the structure of the home itself, whether classified as real property or personal property taxes. See Utah Code 59-2-1202
  • 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
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public assistance: means :
         (11)(a) medical assistance provided under Title 26B, Chapter 3, Health Care - Administration and Assistance;
         (11)(b) SNAP benefits as defined in Section 35A-1-102;
         (11)(c) services or benefits provided under Title 35A, Chapter 3, Employment Support Act; and
         (11)(d) foster care maintenance payments provided from the General Fund or under Title IV-E of the Social Security Act. See Utah Code 59-2-1202
  • Public utility: means :
              (30)(a)(i) the operating property of a railroad, gas corporation, oil or gas transportation or pipeline company, coal slurry pipeline company, electrical corporation, sewerage corporation, or heat corporation where the company performs the service for, or delivers the commodity to, the public generally or companies serving the public generally, or in the case of a gas corporation or an electrical corporation, where the gas or electricity is sold or furnished to any member or consumers within the state for domestic, commercial, or industrial use; and
              (30)(a)(ii) the operating property of any entity or person defined under Section 54-2-1 except water corporations. See Utah Code 59-2-102
  • qualifying exempt primary residential rental personal property: means household furnishings, furniture, and equipment that:
              (31)(a)(i) are used exclusively within a dwelling unit that is the primary residence of a tenant;
              (31)(a)(ii) are owned by the owner of the dwelling unit that is the primary residence of a tenant; and
              (31)(a)(iii) after applying the residential exemption described in Section 59-2-103, are exempt from taxation under this chapter in accordance with Subsection 59-2-1115(2). 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
  • Qualifying trust: means a trust holding title to real or tangible personal property for which an individual:
         (12)(a) makes a claim under this part;
         (12)(b) proves to the satisfaction of the county that title to the portion of the trust will revest in the individual upon the exercise of a power:
              (12)(b)(i) by:
                   (12)(b)(i)(A) the individual as grantor, trustor, settlor, or in another similar role of the trust;
                   (12)(b)(i)(B) a nonadverse party; or
                   (12)(b)(i)(C) both the individual and a nonadverse party; and
              (12)(b)(ii) regardless of whether the power is a power:
                   (12)(b)(ii)(A) to revoke;
                   (12)(b)(ii)(B) to terminate;
                   (12)(b)(ii)(C) to alter;
                   (12)(b)(ii)(D) to amend; or
                   (12)(b)(ii)(E) to appoint; and
         (12)(c) is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the individual makes the claim. See Utah Code 59-2-1202
  • Quorum: The number of legislators that must be present to do business.
  • 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
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Relative: means a spouse, child, parent, grandparent, grandchild, brother, sister, parent-in-law, brother-in-law, sister-in-law, nephew, niece, aunt, uncle, first cousin, or a spouse of any of these individuals. See Utah Code 59-2-1801
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rental assistance payment: means any payment that:
              (13)(a)(i) is made by a:
                   (13)(a)(i)(A) governmental entity;
                   (13)(a)(i)(B) charitable organization; or
                   (13)(a)(i)(C) religious organization; and
              (13)(a)(ii) is specifically designated for the payment of rent of a claimant:
                   (13)(a)(ii)(A) for the calendar year for which the claimant seeks a renter's credit under this part; and
                   (13)(a)(ii)(B) regardless of whether the payment is made to the claimant or the landlord. See Utah Code 59-2-1202
  • Residence: includes a dwelling that is:
                   (14)(a)(ii)(A) a part of a multidwelling or multipurpose building and a part of the land upon which the multidwelling or multipurpose building is built; and
                   (14)(a)(ii)(B) a mobile home or houseboat. See Utah Code 59-2-1202
  • Residence: means real property where an individual resides, including:
         (12)(a) a mobile home, as defined in Section 41-1a-102; or
         (12)(b) a manufactured home, as defined in Section 41-1a-102. See Utah Code 59-2-1801
  • 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
  • Road: includes :
         (33)(a) a public bridge;
         (33)(b) a county way;
         (33)(c) a county road;
         (33)(d) a common road; and
         (33)(e) a state road. See Utah Code 68-3-12.5
  • Rollback tax: means the tax imposed under Section 59-2-506. See Utah Code 59-2-502
  • Rollback tax: means the tax imposed under Section 59-2-1705. See Utah Code 59-2-1702
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Split estate mineral rights owner: means a person that:
         (35)(a) has a legal right to extract a mineral from property;
         (35)(b) does not hold more than a 25% interest in:
              (35)(b)(i) the land surface rights of the property where the wellhead is located; or
              (35)(b)(ii) an entity with an ownership interest in the land surface rights of the property where the wellhead is located;
         (35)(c) is not an entity in which the owner of the land surface rights of the property where the wellhead is located holds more than a 25% interest; and
         (35)(d) does not have a relationship with an owner of the land surface rights of the property where the wellhead is located. See Utah Code 59-2-102
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • State-assessed commercial vehicle: means :
              (36)(a)(i) any commercial vehicle, trailer, or semitrailer that operates interstate or intrastate to transport passengers, freight, merchandise, or other property for hire; or
              (36)(a)(ii) any commercial vehicle, trailer, or semitrailer that operates interstate and transports the vehicle owner's goods or property in furtherance of the owner's commercial enterprise. See Utah Code 59-2-102
  • Statewide property tax system: means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created by the Multicounty Appraisal Trust in accordance with Section 59-2-1606. See Utah Code 59-2-1601
  • Statute: A law passed by a legislature.
  • Subdivided lot: means a lot, parcel, or other division of land, that is a division of a base parcel. See Utah Code 59-2-102
  • Subpoena: A command to a witness to appear and give testimony.
  • Support order: means the same as child support order. See Utah Code 26B-9-301
  • Swear: includes "affirm. See Utah Code 68-3-12.5
  • Tax area: means a geographic area created by the overlapping boundaries of one or more taxing entities. See Utah Code 59-2-102
  • Tax notice charge: means an amount that:
         (1)(a) a property owner owes to a tax notice charge entity in relation to real property; and
         (1)(b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice. See Utah Code 59-2-1301.5
  • Tax notice charge: means the same as that term is defined in Section Utah Code 59-2-1801
  • Tax notice charge entity: means the entity that certifies to the county treasurer an outstanding amount that:
         (2)(a) a property owner owes to the entity in relation to the property; and
         (2)(b) the county treasurer lists on the property tax notice as a tax notice charge. See Utah Code 59-2-1301.5
  • Taxable value: means fair market value less any applicable reduction allowed for residential property under Section 59-2-103. See Utah Code 59-2-102
  • Taxing entity: means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102
  • Telecommunications service provider: means the same as that term is defined in Section 59-12-102. See Utah Code 59-2-102
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Transportable factory-built housing unit: means a:
         (3)(a) mobile home; or
         (3)(b) manufactured home. See Utah Code 59-2-1502
  • Transportable factory-built housing unit park: means any tract of land on which two or more unit spaces are:
         (4)(a) leased;
         (4)(b) rented; or
         (4)(c) offered for:
              (4)(c)(i) lease; or
              (4)(c)(ii) rent. See Utah Code 59-2-1502
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
  • unit: refers to the parcel of property covered by a single tax statement of which the residence is a part. See Utah Code 59-2-1202
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
  • Urban farming: means :
         (3)(a) cultivating food or other marketable crop or engaging in livestock production, including grazing; and
         (3)(b) performing the activity described in Subsection (3)(a) with a reasonable expectation of profit and from irrigated land located in a county that has adopted an ordinance governing urban farming in accordance with Section 59-2-1714. See Utah Code 59-2-1702
  • Utah Code: means the 1953 recodification of the Utah Code, as amended, unless the text expressly references a portion of the 1953 recodification of the Utah Code as it existed:
         (42)(a) on the day on which the 1953 recodification of the Utah Code was enacted; or
         (42)(b)
              (42)(b)(i) after the day described in Subsection (42)(a); and
              (42)(b)(ii) before the most recent amendment to the referenced portion of the 1953 recodification of the Utah Code. See Utah Code 68-3-12.5
  • Vessel: when used with reference to shipping, includes a steamboat, canal boat, and every structure adapted to be navigated from place to place. See Utah Code 68-3-12.5
  • Veteran: means an individual who:
              (44)(a)(i) has served in the United States Armed Forces for at least 180 days:
                   (44)(a)(i)(A) on active duty; or
                   (44)(a)(i)(B) in a reserve component, to include the National Guard; or
              (44)(a)(ii) has incurred an actual service-related injury or disability while in the United States Armed Forces regardless of whether the individual completed 180 days; and
              (44)(a)(iii) was separated or retired under conditions characterized as honorable or general. See Utah Code 68-3-12.5
  • Withdrawn from this part: means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:
         (8)(a) an owner voluntarily requests that the land be withdrawn from this part;
         (8)(b) the land is no longer actively devoted to agricultural use;
         (8)(c)
              (8)(c)(i) the land has a change in ownership; and
              (8)(c)(ii)
                   (8)(c)(ii)(A) the new owner fails to apply for assessment under this part as required by Section 59-2-509; or
                   (8)(c)(ii)(B)
                        (8)(c)(ii)(B)(I) an owner applies for assessment under this part as required by Section 59-2-509; and
                        (8)(c)(ii)(B)(II) the land does not meet the requirements of this part to be assessed under this part;
         (8)(d)
              (8)(d)(i) the legal description of the land changes; and
              (8)(d)(ii)
                   (8)(d)(ii)(A) an owner fails to apply for assessment under this part as required by Section 59-2-509; or
                   (8)(d)(ii)(B)
                        (8)(d)(ii)(B)(I) an owner applies for assessment under this part as required by Section 59-2-509; and
                        (8)(d)(ii)(B)(II) the land does not meet the requirements of this part to be assessed under this part;
         (8)(e) if required by the county assessor, the owner of the land:
              (8)(e)(i) fails to file a new application as provided in Subsection 59-2-508(5); or
              (8)(e)(ii) fails to file a signed statement as provided in Subsection 59-2-508(5); or
         (8)(f) except as provided in Section 59-2-503, the land fails to meet a requirement of Section 59-2-503. See Utah Code 59-2-502
  • Withdrawn from this part: means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:
         (4)(a) an owner voluntarily requests that the land be withdrawn from this part;
         (4)(b) the land is no longer actively devoted to urban farming;
         (4)(c)
              (4)(c)(i) the land has a change in ownership; and
              (4)(c)(ii)
                   (4)(c)(ii)(A) the new owner fails to apply for assessment under this part as required by Section 59-2-1707; or
                   (4)(c)(ii)(B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
         (4)(d)
              (4)(d)(i) the legal description of the land changes; and
              (4)(d)(ii)
                   (4)(d)(ii)(A) an owner fails to apply for assessment under this part, as required by Section 59-2-1707; or
                   (4)(d)(ii)(B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
         (4)(e) the owner of the land fails to file an application as provided in Section 59-2-1707; or
         (4)(f) except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703. See Utah Code 59-2-1702
  • Writing: includes :
         (48)(a) printing;
         (48)(b) handwriting; and
         (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5