Utah § 59-2a-301 Purpose of part.

Utah Statutes

§ 59-2a-301 — Purpose of part.

Utah § 59-2a-301

Title 59Revenue and Taxation

Ch. 59-2aTax Relief Through Property Tax

Part 59-2a-3Homeowner's Credit

This text of Utah § 59-2a-301 (Purpose of part.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-2a-301 (2026).

Text

(1)The purpose of this part is to provide general property tax relief for certain persons who own their places of residence through a system of tax credits, refunds, and appropriations from the General Fund.

(2)The relief is to offset in part the general tax burden, a significant portion of which, directly or indirectly, is represented by property tax.

(3)(3)(a) Accordingly, the tax relief provided by this part is determined in part by reference to the property tax assessment and collection mechanisms, but is not limited to property tax relief nor is the tax relief formulated upon the Legislature's power to relieve property taxes.

(3)(b) The tax relief is for the general relief of all taxes.

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(1) The purpose of this part is to provide general property tax relief for certain persons who own their places of residence through a system of tax credits, refunds, and appropriations from the General Fund.
(2) The relief is to offset in part the general tax burden, a significant portion of which, directly or indirectly, is represented by property tax.
(3) (3)(a) Accordingly, the tax relief provided by this part is determined in part by reference to the property tax assessment and collection mechanisms, but is not limited to property tax relief nor is the tax relief formulated upon the Legislature's power to relieve property taxes.
(3)(b) The tax relief is for the general relief of all taxes.