Utah Statutes
§ 59-2a-903 — Reimbursement to counties.
Utah § 59-2a-903
JurisdictionUtah
Title 59Revenue and Taxation
Ch. 59-2aTax Relief Through Property Tax
Part 59-2a-9Nondiscretionary Deferral for Elderly Property Owners
This text of Utah § 59-2a-903 (Reimbursement to counties.) 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-903 (2026).
Text
(1)Upon application from a county in a form approved by the commission, the commission shall reimburse the county for the amount of any tax or tax notice charge that the county defers in accordance with this part.
(2)The commission may not reimburse a county:
(2)(a) before the county approves the deferral; or
(2)(b) for a tax or tax notice charge assessed after December 31, 2026.
(3)A county that receives money in accordance with this section shall:
(3)(a) distribute the money to the taxing entities in the same proportion the county would have distributed the revenue from the deferred tax and deferred tax notice charge; and
(3)(b) repay the money no later than 30 days after the day on which the deferral lien is satisfied.
(4)The commission shall deposit money received under Subsection
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Legislative History
Enacted 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.Cite This Page — Counsel Stack
Bluebook (online)
Utah § 59-2a-903, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/59-2a-903.