reglab/housing_qa huggingface dataset:
UT Code § 59-2-1713 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 17 - Urban Farming Assessment Act|Section 1713 - Appeal to the county board of equalization.

 Effective 5/9/2017  59-2-1713. Appeal to the county board of equalization.  Notwithstanding Section 59-2-1004 or 63G-4-301, the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 45 days after the day on which:  (1) the county assessor makes a determination under this part; or     (2) the county assessor's failure to make a determination results in the owner's request being considered denied under this part.    Enacted by Chapter 319, 2017 General Session
UT Code § 59-2-1714 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 17 - Urban Farming Assessment Act|Section 1714 - County regulation.

 Effective 1/1/2019  59-2-1714. County regulation.  A county in this state may adopt an ordinance, authorizing residents of the county to:  (1) participate in urban farming; and     (2) utilize the provisions of this part as described in this part.    Enacted by Chapter 360, 2018 General Session
UT Code § 59-2-1801 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 18 - Tax Deferral and Tax Abatement|Section 1801 - Definitions.

 Effective 1/1/2020  59-2-1801. Definitions.  As used in this part:  (1) "Abatement" means a tax abatement described in Section 59-2-1803.     (2) "Deferral" means a tax deferral described in Section 59-2-1802.     (3) "Indigent individual" is a poor individual as described in Utah Constitution, Article XIII, Section 3, Subsection (4), who:   (a)   (i) is at least 65 years old; or     (ii) is less than 65 years old and:   (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     (B) the individual has a disability;         (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 Subsection 59-2-1208(1);     (c) resides for at least 10 months of the year in the residence that would be subject to the requested abatement or deferral; and     (d) cannot pay the tax assessed on the individual's residence when the tax becomes due.       (4) "Property taxes due" means the taxes due on an indigent individual's property:   (a) for which a county granted an abatement under Section 59-2-1803; and     (b) for the calendar year for which the county grants the abatement.       (5) "Property taxes paid" means an amount equal to the sum of:   (a) the amount of property taxes the indigent individual paid for the taxable year for which the indigent individual applied for the abatement; and     (b) the amount of the abatement the county grants under Section 59-2-1803.       (6) "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.     (7) "Residence" means real property where an individual resides, including:   (a) a mobile home, as defined in Section 41-1a-102; or     (b) a manufactured home, as defined in Section 41-1a-102.      Enacted by Chapter 453, 2019 General Session
UT Code § 59-2-1802 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 18 - Tax Deferral and Tax Abatement|Section 1802 - Tax deferral.

 Effective 1/1/2020  59-2-1802. Tax deferral.    (1)   (a) In accordance with this part, a county may defer a tax on residential property after giving notice to the taxpayer.     (b) In determining a deferral, a county shall consider an asset transferred to a relative by an applicant for deferral, if the transfer took place during the three years prior to the day on which the applicant applied for deferral.       (2) A county may grant a deferral at any time:   (a) after the holder of each mortgage or trust deed outstanding on the property gives written approval of the application; and     (b) if the applicant is not the owner of income-producing assets that could be liquidated to pay the tax.       (3) Taxes deferred by the county accumulate with interest as a lien against the residential property, as described in Subsection (4), until the owner sells or otherwise disposes of the residential property.     (4) Deferred taxes under this section:   (a) bear interest at an interest rate equal to the lesser of:   (i) 6%; or     (ii) the federal funds rate target:   (A) established by the Federal Open Markets Committee; and     (B) that exists on the January 1 immediately preceding the day on which the taxes are deferred; and         (b) have the same status as a lien as described in Sections 59-2-1301 and 59-2-1325.       (5) If the owner of residential property that is granted deferral under this section is an indigent individual, during the period of deferral the county may not subject the residential property to a tax sale.    Enacted by Chapter 453, 2019 General Session
UT Code § 59-2-1803 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 18 - Tax Deferral and Tax Abatement|Section 1803 - Tax abatement for indigent individuals -- Maximum amount -- Refund.

 Effective 1/1/2020  59-2-1803. Tax abatement for indigent individuals -- Maximum amount -- Refund.    (1) In accordance with this part, a county may remit or abate the taxes of an indigent individual in an amount not more than the lesser of:   (a) the amount provided as a homeowner's credit for the lowest household income bracket as described in Section 59-2-1208; or     (b) 50% of the total tax levied for the indigent individual for the current year.       (2) A county that grants an abatement to an indigent individual shall refund to the indigent individual an amount that is equal to the amount by which the indigent individual's property taxes paid exceed the indigent individual's property taxes due, if the amount is at least $1.    Enacted by Chapter 453, 2019 General Session
UT Code § 59-2-1804 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 18 - Tax Deferral and Tax Abatement|Section 1804 - Application for tax deferral or tax abatement.

 Effective 1/1/2020  59-2-1804. Application for tax deferral or tax abatement.    (1)   (a) Except as provided in Subsection (1)(b), an applicant for deferral or abatement for the current tax year shall file an application on or before September 1 with the county in which the applicant's property is located.     (b) If a county finds good cause exists, the county may extend until December 31 the deadline described in Subsection (1)(a).     (c) An indigent individual may apply and potentially qualify for deferral, abatement, or both.       (2) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral or abatement.     (3) Both spouses shall sign an application if the application seeks a deferral or abatement on a residence:   (a) in which both spouses reside; and     (b) that the spouses own as joint tenants.       (4) If an applicant is dissatisfied with a county's decision on the applicant's application for deferral or abatement, the applicant may appeal the decision to the commission in accordance with Section 59-2-1006.     (5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.    Enacted by Chapter 453, 2019 General Session
UT Code § 59-2-1805 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 18 - Tax Deferral and Tax Abatement|Section 1805 - Treatment of trusts.

 Effective 1/1/2020  59-2-1805. Treatment of trusts.  If an applicant for deferral or abatement is the grantor of a trust holding title to real or tangible personal property for which a deferral or abatement is claimed, a county may allow the applicant to claim a portion of the deferral or abatement and be treated as the owner of that portion of the property held in trust, if the applicant proves to the satisfaction of the county that:  (1) title to the portion of the trust will revest in the applicant upon the exercise of a power by:   (a) the claimant as grantor of the trust;     (b) a nonadverse party; or     (c) both the claimant and a nonadverse party;       (2) title will revest as described in Subsection (1), regardless of whether the power described in Subsection (1) is a power to revoke, terminate, alter, amend, or appoint;     (3) the applicant is obligated to pay the taxes on that portion of the trust property beginning January 1 of the year the claimant claims the deferral or abatement; and     (4) the claimant satisfies the requirements described in this part for deferral or abatement.    Enacted by Chapter 453, 2019 General Session
UT Code § 59-2-1903 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 19 - Armed Forces Exemptions|Section 1903 - Veteran armed forces exemption -- Amount.

 Effective 1/1/2020  59-2-1903. Veteran armed forces exemption -- Amount.    (1) As used in this section, "eligible property" means property owned by a veteran claimant that is:   (a) the veteran claimant's primary residence; or     (b) tangible personal property that:   (i) is held exclusively for personal use; and     (ii) is not used in a trade or business.         (2) In accordance with this part, the amount of taxable value of eligible property described in Subsection (3) or (4) is exempt from taxation if the eligible property is owned by a veteran claimant.     (3)   (a) Except as provided in Subsection (4) and in accordance with this Subsection (3), the amount of taxable value of eligible property that is exempt under Subsection (2) is equal to the percentage of disability described in the statement of disability multiplied by the adjusted taxable value limit.     (b) The amount of an exemption calculated under Subsection (3)(a) may not exceed the taxable value of the eligible property.     (c) A county shall consider a veteran with a disability to have a 100% disability, regardless of the percentage of disability described on the statement of disability, if the United States Department of Veterans Affairs certifies the veteran in the classification of individual unemployability.     (d) A county may not allow an exemption claimed under this section if the percentage of disability listed on the statement of disability is less than 10%.       (4) The amount of taxable value of eligible property that is exempt under Subsection (2) is equal to the total taxable value of the veteran claimant's eligible property if the property is owned by:   (a) the unmarried surviving spouse of a veteran who was killed in action or died in the line of duty;     (b) a minor orphan of a veteran who was killed in action or died in the line of duty; or     (c) the unmarried surviving spouse or minor orphan of a deceased veteran with a disability:   (i) who served in the military service of the United States or the state prior to January 1, 1921; and     (ii) whose percentage of disability described in the statement of disability is 10% or more.         (5) For purposes of this section and Section 59-2-1904, an individual who received an honorable or general discharge from military service of an active component of the United States Armed Forces or a reserve component of the United States Armed Forces:   (a) is presumed to be a citizen of the United States; and     (b) may not be required to provide additional proof of citizenship to establish that the individual is a citizen of the United States.       (6) The Department of Veterans and Military Affairs created in Section 71-8-2 shall, through an informal hearing held in accordance with Title 63G, Chapter 4, Administrative Procedures Act, resolve each dispute arising under this section concerning an individual's status as a veteran with a disability.    Enacted by Chapter 453, 2019 General Session
UT Code § 59-2-1905 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 19 - Armed Forces Exemptions|Section 1905 - Refund.

 Effective 5/12/2020  59-2-1905. Refund.    (1) As used in this section:   (a) "Property taxes and fees due" means:   (i) the taxes due on an active duty claimant or veteran claimant's property:   (A) with respect to which a county grants an exemption under this part; and     (B) for the calendar year for which the county grants an exemption under this part; and       (ii) for a veteran claimant, a uniform fee on tangible personal property described in Section 59-2-405 that is owned by the veteran claimant and assessed for the calendar year for which the county grants an exemption under this part.       (b) "Property taxes and fees paid" is an amount equal to the sum of the following:   (i) the amount of property taxes that qualifies for an exemption under this part that the active duty claimant or the veteran claimant paid for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part;     (ii) the amount of the exemption the county grants for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part; and     (iii) for a veteran claimant, the amount of a uniform fee on tangible personal property, described in Section 59-2-405 and that qualifies for an exemption under this part, that is paid by the veteran claimant for the calendar year for which the veteran claimant is applying for an exemption under this part.         (2) A county shall refund to an active duty claimant or a veteran claimant an amount equal to the amount by which the active duty claimant's or veteran claimant's property taxes and fees paid exceed the active duty claimant's or veteran claimant's property taxes and fees due, if that amount is $1 or more.    Amended by Chapter 354, 2020 General Session
UT Code § 59-5-103.1 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 103.1 - Valuation of oil or gas -- Deductions.

 Effective 3/28/2016  59-5-103.1. Valuation of oil or gas -- Deductions.    (1)   (a) For purposes of the tax imposed under Section 59-5-102 and subject to Subsection (2), the value of oil or gas shall be determined at the first point closest to the well at which the fair market value for the oil or gas may be determined by:   (i) a sale pursuant to an arm's-length contract; or     (ii) for a sale other than a sale described in Subsection (1)(a)(i), comparison to other sales of oil or gas.       (b) For purposes of determining the fair market value of oil or gas under this Subsection (1), a person subject to a tax under Section 59-5-102 may deduct:   (i) all processing costs from the value of oil or gas, including processing costs attributable to the value of oil and gas that is exempt from taxation under Section 59-5-102; and     (ii) except as provided in Subsection (1)(c), all transportation costs from the value of oil or gas, including transportation costs attributable to the value of oil and gas that is exempt from taxation under Section 59-5-102.       (c) The deduction for transportation costs may not exceed 50% of the value of the oil or gas.       (2) Subsection (1)(a)(ii) applies to a sale of oil or gas between:   (a) a parent company and a subsidiary company;     (b) companies wholly owned or partially owned by a common parent company; or     (c) companies otherwise affiliated.      Amended by Chapter 324, 2016 General Session
UT Code § 59-5-104 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 104 - Statements filed -- Contents -- Falsification as perjury.

59-5-104. Statements filed -- Contents -- Falsification as perjury.    (1)   (a) Every producer engaged in the production of oil or gas from any well or wells in the state shall file with the commission, on or before June 1 of each year, on forms furnished by the commission, a statement containing the information required by Subsection (1)(b) relating to the oil or gas:   (i) produced; and     (ii)   (A) saved;     (B) sold; or     (C) transported from the field where the oil or gas was produced during the preceding calendar year.         (b) The statement required in Subsection (1)(a) shall include:   (i) the name, description, and location of:   (A) every well or wells; and     (B) every field in which the well or wells are located;       (ii) the number of barrels of oil, the cubic feet of gas, and quantity of other hydrocarbon substances produced, including the percentage of production from lands held in trust by the United States for any federally recognized Indian tribe or its members;     (iii) the value of the oil or gas; and     (iv) any other reasonable and necessary information required by the commission.         (2) The statements or reports required to be filed with the commission shall be signed and sworn to by the producer or a designee.     (3) Any willful false swearing as to the purported material facts set out in this report constitutes the crime of perjury and shall be punished as such under Title 76, Utah Criminal Code.    Amended by Chapter 244, 2004 General Session
UT Code § 59-5-106 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 106 - Interest and penalty -- Overpayments.

59-5-106. Interest and penalty -- Overpayments.    (1) In case of any failure to make or file a return required by this chapter, the penalty provided in Section 59-1-401 and interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the tax. The amount so added to any tax, whether as a penalty, interest, or both, shall be collected at the same time and in the same manner and as a part of the tax.     (2) An overpayment of a tax imposed by this chapter shall accrue interest at the rate and in the manner prescribed in Section 59-1-402.    Amended by Chapter 1, 1993 Special Session 2Amended by Chapter 1, 1993 Special Session 2
UT Code § 59-5-107 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 107 - Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.

59-5-107. Date tax due -- Extensions -- Installment payments -- Penalty on delinquencies -- Audit.    (1) Except as provided in Subsections (2) and (3), the tax imposed by this part is due and payable on or before June 1 of the year next succeeding the calendar year when the oil or gas is:   (a)   (i) produced;     (ii) saved; and     (iii) sold; or       (b) transported from the field where produced.       (2)   (a) Notwithstanding Subsection (1), the commission may, for good cause shown upon a written application by the taxpayer, extend the time of payment of the whole or any part of the tax for a period not to exceed six months.     (b) If the commission allows an extension under Subsection (2)(a), interest at the rate and in the manner prescribed in Section 59-1-402 shall be charged and added to the amount of the tax allowed the extension.       (3)   (a) A taxpayer subject to this part whose total tax obligation for the current calendar year will be $3,000 or more shall pay the taxes assessed under this part in quarterly installments as provided in Subsections (3)(b) and (4).      (b) For purposes of Subsection (3)(a), each quarterly installment shall be based on the estimated gross value received by the taxpayer during the quarter preceding the date on which the installment is due.       (4) For purposes of Subsection (3), the quarterly installments are due as follows:   (a) for the quarter beginning on January 1 and ending on March 31, on or before June 1;     (b) for the quarter beginning on April 1 and ending on June 30, on or before September 1;     (c) for the quarter beginning on July 1 and ending on September 30, on or before December 1; and     (d) for the quarter beginning on October 1 and ending on December 31, on or before March 1 of the next year.       (5)   (a) Subject to Subsection (5)(b) and except as provided in Subsection (6), if the tax imposed by Section 59-5-102 is not paid when due or is underpaid, the taxpayer is subject to the penalty provided under Section 59-1-401.     (b) For purposes of Subsection (5)(a), an underpayment exists if less than 80% of the tax due for a quarter is paid.       (6) Notwithstanding Subsection (5)(a), the penalty for failure to pay a tax due or for underpayment of a tax may not be assessed if the taxpayer's total quarterly tax installment payments equal 25% or more of the tax reported and paid by the taxpayer for the preceding calendar year.     (7) The commission may not add interest to any quarterly installment subject to a penalty under this section.     (8) The commission may conduct audits to determine whether any tax is owed under this part.    Amended by Chapter 274, 2003 General Session
UT Code § 59-5-108 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 108 - Tax as lien on property or oil and gas production interests.

59-5-108. Tax as lien on property or oil and gas production interests.    (1) The severance tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the owner's interest in the oil or gas well or rights in the well from which the oil or gas is extracted, until the tax is paid.     (2) In the case of an owner who has no interest in the oil or gas well, but only in the proceeds of production from it, the lien is upon the oil or gas production rights or royalty interests in the well.    Amended by Chapter 4, 1988 General Session
UT Code § 59-5-109 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 109 - Adjudicative proceedings for correction of amount of tax.

59-5-109. Adjudicative proceedings for correction of amount of tax.  If any person feels aggrieved because of the amount of the severance tax determined by the commission, the person may file a request for agency action with the commission within 30 days after notice is mailed to the person, requesting an adjudicative proceeding and the correction of the assessed tax.  Repealed and Re-enacted by Chapter 4, 1988 General Session
UT Code § 59-5-110 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 5 - Severance Tax on Oil, Gas, and Mining|Part 1 - Oil and Gas Severance Tax|Section 110 - Decisions of commission.

59-5-110. Decisions of commission.  Every decision of the commission shall be in writing and notice of the decision shall be mailed to the taxpayer within 10 days. All decisions become final upon the expiration of 30 days after notice has been mailed to the taxpayer, unless proceedings are taken within such time for a review in accordance with Title 63G, Chapter 4, Administrative Procedures Act, in which case it becomes final as specified in the Administrative Procedures Act.  Amended by Chapter 382, 2008 General Session