§ 59-2a-108 — Extension of time for filing application -- Rulemaking authority -- County authority to make refunds.

Utah § 59-2a-108

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-2a: Tax Relief Through Property Tax
• Part 59-2a-1: General Provisions

Text

(1) (1)(a) The commission or a county may extend the time for filing an application until December 31 of the year the application is required to be filed if, subject to any rules made by the commission under Subsection (1)(b), the commission or county finds that good cause exists to extend the deadline.
(1)(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish the circumstances under which the commission or a county may, for good cause, extend the deadline for filing an application under Subsection (1)(a).
(2) A county granting an abatement described in Subsection 59-2a-101(21) or to an indigent individual, a homeowner's credit, or an exemption described in Part 5, Veteran Armed Forces Exemption, or Part 6, Active Duty Armed Forces Exemption, shall refund to the recipient of the abatement, homeowner's credit, or exemption an amount equal to the amount by which the property taxes paid exceed the property taxes due, if that amount is $1 or more.

Legislative History

Renumbered and Amended by Chapter 172, 2025 General Session