Utah Statutes
§ 59-2a-102 — Right to file claim -- Death of claimant.
Utah·Title 59 Revenue and Taxation·Ch. 59-2a Tax Relief Through Property Tax·Part 59-2a-1 General Provisions
(1)(1)(a) The right to file a claim under this chapter is personal to the individual eligible to file the claim.
(1)(b) The right to file a claim does not survive the death of the individual eligible to file the claim.
(1)(c) The right to file a claim may be exercised on behalf of an individual eligible to file the claim by:
(1)(c)(i) a legal guardian; or
(1)(c)(ii) an attorney-in-fact.
(2)(2)(a) If an individual dies after having filed a timely claim, the county or the commission shall disburse the amount of the claim to another member of the household as determined by the commission by rule.
(2)(b) If the individual described in Subsection (2)(a) was the only member of the household, the county or the commission may pay the claim to the executor or administrator, except that if neither
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Legislative History
Renumbered and Amended by Chapter 172, 2025 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.