reglab/housing_qa huggingface dataset:
UT Code § 59-2-1009 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 10 - Equalization|Section 1009 - Equalization based on reports of county auditors.

59-2-1009. Equalization based on reports of county auditors.  Before July 7 the commission shall examine and compare the reports of the county auditors and shall equalize the assessment of the taxable property of the several counties of the state for the purpose of taxation.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1010 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 10 - Equalization|Section 1010 - Statement of equalization to be sent to county auditors.

59-2-1010. Statement of equalization to be sent to county auditors.  When the equalization among the several counties is completed, the commission shall transmit to each county auditor and to the state auditor a statement of the changes made by it in the assessment books of each county or any assessment contained in the book, which is prima facie evidence of the regularity of all proceedings of the commission resulting in the action which is the subject matter of the statement.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1011 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 10 - Equalization|Section 1011 - Record of changes -- Form and contents of signed statement.

59-2-1011. Record of changes -- Form and contents of signed statement.  The county auditor shall make a record of all changes, corrections, and orders and before October 15 shall affix a signed statement to the record, subscribed by the auditor, in a form substantially as follows: I, ____, do swear that, as county auditor of ____ county, I have kept correct minutes of all acts of the county board of equalization regarding alterations to the assessment rolls, that all alterations agreed to or directed to be made have been made and entered on the rolls, and that no changes or alterations have been made except those authorized by the board or the commission.  Amended by Chapter 86, 2000 General Session
UT Code § 59-2-1103 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 11 - Exemptions, Deferrals, and Abatements|Section 1103 - State lands exemption -- Exceptions to exemption.

59-2-1103. State lands exemption -- Exceptions to exemption.    (1) Lands to which title remains in the state, which are held or occupied by any person under a contract of sale or lease from the state, are exempt from taxation.     (2) This section does not exempt the taxation of:   (a) improvements on state lands;     (b)   (i) any interest in state lands to the extent of money paid or due in part payment of the purchase price, regardless of whether an extension of payment was granted prior to the levying of this tax; or     (ii) any interest remaining in the state in state lands after subtracting amounts paid or due in part payment of the purchase price as provided in Subsection (2)(b)(i) under a contract of sale that is subject to the privilege tax under Subsection 59-4-101(1)(b); or       (c) land otherwise subject to the privilege tax under Section 59-4-101.       (3)   (a) If final payment has been made under Subsection (1) on state lands, the contract of sale shall be regarded as passing title to the purchaser or assignee.     (b) The state agency from which the interest was purchased shall certify the receipt of final payment to the commission.       (4) Any tax levied on the interest of a purchaser of state lands before title passes to the purchaser or assignee shall be collected in the same manner as taxes on personal property.     (5) The interest of a purchaser of state lands is subject to sale for delinquent taxes in the same manner as personal property.     (6)   (a) If any interest in state lands is sold for delinquent taxes, the officer making the sale shall issue a certificate of sale.     (b) When filed with the state agency from which the interest was purchased, the certificate or certified copy operates as an assignment of the interest of the original purchaser or assignee to the purchaser at the tax sale.      Amended by Chapter 155, 1996 General Session
UT Code § 59-2-1110 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 11 - Exemptions, Deferrals, and Abatements|Section 1110 - Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.

59-2-1110. Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.    (1) Power plants, power transmission lines, and other property used for generating and delivering electrical power, a portion of which is used for furnishing power for pumping water for irrigation purposes on lands in this state, are exempt from taxation, subject to the conditions of this section.     (2) For purposes of the exemption under Subsection (1), the commission shall determine:   (a) the total amount of electric power distributed by each distributor for all purposes within this state; and     (b) the total amount of electric power distributed by each distributor which was used exclusively for pumping water for the irrigation of lands within this state.       (3) The commission shall exempt from the total property assessment on all properties assessed within this state used for generating and distributing electrical power, that portion which the total amount of electric power used exclusively for pumping water for irrigation purposes bears to the total amount of electric power distributed within this state.     (4) The total amount of tax exempted shall be prorated among the distributors. The distributors shall prorate the benefits among the users according to the amount of power used for pumping water for irrigation purposes by each user.     (5) The commission may adopt and enforce all rules necessary to determine the exemption and prorate the benefits provided in this section.    Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1111 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 11 - Exemptions, Deferrals, and Abatements|Section 1111 - Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.

59-2-1111. Exemption of property used for irrigation purposes -- Exemption of a nonprofit entity's property used for water purposes.    (1) Water rights, ditches, canals, reservoirs, power plants, pumping plants, transmission lines, pipes, and flumes owned and used by individuals or corporations for irrigating land within the state owned by those individuals or corporations, or by the individual members of the corporation, are exempt from taxation to the extent that they are owned and used for irrigation purposes.     (2)   (a) As used in this Subsection (2) and for purposes of Article XIII, Section 3 of the Utah Constitution:   (i) "Domestic water" means water used for a residential or commercial application, including the outdoor watering of vegetation.     (ii) "Other water infrastructure" means property, other than a reservoir, pumping plant, ditch, canal, pipe, or flume, whose use is physically necessary in the production, treatment, storage, or distribution of water.       (b) If owned by a nonprofit entity and used within the state to irrigate land, provide domestic water, or provide water to a public water supplier, the following are exempt from taxation:   (i) a water right;     (ii) a reservoir, pumping plant, ditch, canal, pipe, and flume; and     (iii) other water infrastructure.       (c) Land occupied by a reservoir, ditch, canal, or pipe that is exempt under Subsection (2)(b)(ii) is exempt if the land is owned by the nonprofit entity that owns the reservoir, ditch, canal, or pipe.     (d) Land immediately adjacent to a reservoir, ditch, canal, or pipe that is exempt under Subsection (2)(b)(ii) is exempt if the land is:   (i) owned by the nonprofit entity that owns the adjacent reservoir, ditch, canal, or pipe; and     (ii) reasonably necessary for the maintenance or for otherwise supporting the operation of the reservoir, ditch, canal, or pipe.        Amended by Chapter 50, 2010 General Session
UT Code § 59-2-1112 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 11 - Exemptions, Deferrals, and Abatements|Section 1112 - Livestock exemption.

59-2-1112. Livestock exemption.  Livestock in Utah, as defined in Section 59-2-102, is exempt from ad valorem property taxation.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1113 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 11 - Exemptions, Deferrals, and Abatements|Section 1113 - Exemption of household furnishings.

59-2-1113. Exemption of household furnishings.  Household furnishings, furniture, and equipment used exclusively by the owner at the owner's place of abode in maintaining a home for the owner and the owner's family are exempt from property taxation.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1114 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 11 - Exemptions, Deferrals, and Abatements|Section 1114 - Exemption of inventory or other tangible personal property held for sale.

59-2-1114. Exemption of inventory or other tangible personal property held for sale.    (1) Tangible personal property present in Utah on the assessment date, at noon, held for sale in the ordinary course of business or for shipping to a final out-of-state destination within 12 months and which constitutes the inventory of any retailer, wholesaler, distributor, processor, warehouseman, manufacturer, producer, gatherer, transporter, storage provider, farmer, or livestock raiser, is exempt from property taxation.     (2) This exemption does not apply to:   (a) inventory which is not otherwise subject to personal property taxation;     (b) mines;     (c) natural deposits; or     (d) a manufactured home or mobile home which is sited at a location where occupancy could take place.       (3) As used in this section:   (a) "Assessment date" means:   (i) for tangible personal property and vehicles other than vehicles described in Subsection (3)(a)(ii), January 1; and     (ii) for vehicles brought into Utah from out-of-state, the date the vehicles are brought into Utah.       (b) "Inventory" means all items of tangible personal property described as materials, containers, goods in process, finished goods, severed minerals, and other personal property owned by or in possession of the person claiming the exemption.     (c)   (i) "Mine" means a natural deposit of either metalliferous or nonmetalliferous valuable mineral.     (ii) "Mine" does not mean a severed mineral.       (d) "Natural deposit" means a metalliferous or nonmetalliferous mineral located at or below ground level that has not been severed or extracted from its natural state.     (e) "Severed mineral" means any mineral that has been previously severed or extracted from a natural deposit including severed or extracted minerals that:   (i) are stored above, below, or within the ground; and     (ii) are ultimately recoverable for future sale.         (4) The commission may adopt rules to implement the inventory exemption.    Amended by Chapter 324, 2010 General Session
UT Code § 59-2-1201 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1201 - Purpose of part.

59-2-1201. Purpose of part.  The purpose of this part is to provide general property tax relief for certain persons who own or rent their places of residence through a system of tax credits, refunds, and appropriations from the General Fund. The relief is to offset in part the general tax burden, a significant portion of which, directly or indirectly, is represented by property tax. Accordingly, the tax relief provided by this part is determined in part by reference to the property tax assessment and collection mechanisms, but, however, is not limited to property tax relief nor is it formulated upon the Legislature's power to relieve those taxes. It is for the general relief of all taxes.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-1203 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1203 - Right to file claim -- Death of claimant.

 Effective 5/5/2021  59-2-1203. Right to file claim -- Death of claimant.    (1)   (a) The right to file a claim under this part is personal to the claimant.     (b) The right to file a claim does not survive the claimant's death.     (c) The right to file a claim may be exercised on behalf of a claimant by:   (i) a legal guardian of the claimant; or     (ii) an attorney-in-fact of the claimant.         (2)   (a) If a claimant dies after having filed a timely claim, the amount of the claim shall be disbursed to another member of the household as determined by the commission by rule.     (b) If the claimant described in Subsection (2)(a) was the only member of the household, the claim may be paid to the executor or administrator, except that if neither an executor or administrator is appointed and qualified within two years of the filing of the claim, the amount of the claim shall escheat to the state.       (3) If the claimant is the grantor, trustor, or settlor of or holds another similar role in a qualifying trust and the claimant meets the requirements of this part, the claimant may claim the portion of the credit and be treated as the owner of that portion of the property held in trust.     (4) The relief described in Subsection 59-2-1202(10)(a) is in addition to any other exemption or reduction for which a homeowner may be eligible, including the homeowner's credit provided for in Section 59-2-1206.    Amended by Chapter 391, 2021 General Session
UT Code § 59-2-1204 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1204 - Renter's and homeowner's credits authorized -- No interest allowed.

59-2-1204. Renter's and homeowner's credits authorized -- No interest allowed.    (1) If a claimant who owns a residence files an application for a homeowner's credit under Section 59-2-1206 and meets the requirements of this part, the claimant's property tax liability for the calendar year is equal to property taxes accrued.     (2)   (a) A claimant meeting the requirements of this part may claim in any year either a renter's credit under Section 59-2-1209, a homeowner's credit as provided under Section 59-2-1208, or both.     (b) If a claimant who owns a residence claims a credit under Subsection (2)(a), the credit shall be applied against the claimant's property taxes accrued.       (3) Interest is not allowed on any payment made to a renter's or homeowner's credit claimant under this part.    Amended by Chapter 309, 1998 General Session
UT Code § 59-2-1205 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1205 - Time for filing claim for renter's credit.

59-2-1205. Time for filing claim for renter's credit.  No claim with respect to a renter's credit may be paid or allowed unless the claim is actually filed with, and in the possession of, the commission on or before December 31 of each calendar year.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-1206 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1206 - Application for homeowner's credit -- Time for filing -- Payment from General Fund.

 Effective 5/5/2021  59-2-1206. Application for homeowner's credit -- Time for filing -- Payment from General Fund.    (1)   (a) A claimant applying for a homeowner's credit shall file annually an application for the credit with the county in which the residence for which the claimant is seeking a homeowner's credit is located before September 1.     (b) The application under this section shall:   (i) be on forms provided by the county that meet the requirements of Section 59-2-1211; and     (ii) include a household income statement signed by the claimant stating that:   (A) the income statement is correct; and     (B) the claimant qualifies for the credit.         (c)   (i) Subject to Subsection (1)(c)(ii), a county shall apply the credit in accordance with this section and Section 59-2-1207 for the year in which the claimant applies for a homeowner's credit if the claimant meets the criteria for obtaining a homeowner's credit as provided in this part.     (ii) A homeowner's credit under this part may not exceed the claimant's property tax liability for the residence for the year in which the claimant applies for a homeowner's credit under this part.       (d) A claimant may qualify for a homeowner's credit under this part regardless of whether the claimant owes delinquent property taxes.       (2)   (a)   (i) The county shall compile a list of claimants and the homeowner's credits granted to the claimants for purposes of obtaining payment from the General Fund for the amount of credits granted.     (ii) A county may not obtain payment from the General Fund for the amount described in Subsection 59-2-1202(10).       (b) Upon certification by the commission the payment for the credits under this Subsection (2) shall be made to the county on or before January 1 if the list of claimants and the credits granted are received by the commission on or before November 30 of the year in which the credits under this part are granted.     (c) If the commission does not receive the list under this Subsection (2) on or before November 30, payment shall be made within 30 days of receipt of the list of claimants and credits from the county.      Amended by Chapter 391, 2021 General Session
UT Code § 59-2-1207 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1207 - Claim applied against tax liability -- One claimant per household per year.

59-2-1207. Claim applied against tax liability -- One claimant per household per year.    (1) A county shall apply as provided in Subsection 59-2-1206(1)(c) the amount of a credit under this part against:   (a) a claimant's property tax liability; or     (b) the property tax liability of a spouse who was a member of the claimant's household in the year in which the claimant applies for a homeowner's credit under this part.       (2) Only one claimant per household per year is entitled to payment under this part.    Amended by Chapter 221, 2001 General SessionAmended by Chapter 310, 2001 General Session
UT Code § 59-2-1208 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1208 - Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit.

 Effective 5/5/2021  59-2-1208. Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit.    (1)   (a) Subject to Subsections (2) and (4), for a calendar year beginning on or after January 1, 2021, a claimant may claim a homeowner's credit that does not exceed the following amounts:     If household income isHomeowner's credit   $0 -- $11,785$1,027   $11,786 -- $15,716$896   $15,717 -- $19,643$768   $19,644 -- $23,572$575   $23,573 -- $27,503$448   $27,504 -- $31,198$256   $31,199 -- $34,666$126       (b) For a calendar year beginning on or after January 1, 2022, the commission shall increase or decrease the household income eligibility amounts and the credits under Subsection (1)(a) by a percentage equal to the percentage difference between the consumer price index housing for the preceding calendar year and the consumer price index housing for calendar year 2020.       (2)   (a) An individual may not receive the homeowner's credit under this section or the tax relief described in Subsection 59-2-1202(10)(a) on 20% of the fair market value of the residence if:   (i) the individual is claimed as a personal exemption on another individual's federal income tax return during any portion of a calendar year for which the individual seeks to claim the homeowner's credit under this section;     (ii) the individual is a dependent with respect to whom another individual claims a tax credit under Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for which the individual seeks to claim the homeowner's credit under this section; or     (iii) the individual did not own the residence for the entire calendar year for which the individual claims the homeowner's credit.       (b) For a calendar year in which a residence is sold, the amount received as a homeowner's credit under this section or as tax relief described in Subsection 59-2-1202(10)(a) on 20% of the fair market value of the residence shall be repaid to the county on or before the day on which the sale of the residence closes.       (3) A payment for a homeowner's credit allowed by this section, and provided for in Section 59-2-1204, shall be paid from the General Fund.     (4) For a calendar year that begins on or after January 1, 2018, after the commission has adjusted the homeowner credit amount under Subsection (1)(b), the commission shall increase each homeowner credit amount under Subsection (1) by the following amounts:   (a) for a calendar year that begins on January 1, 2018, $14;     (b) for a calendar year that begins on January 1, 2019, $22;     (c) for a calendar year that begins on January 1, 2020, $31;     (d) for a calendar year that begins on January 1, 2021, $40; and     (e) for a calendar year that begins on or after January 1, 2022, $49.      Amended by Chapter 391, 2021 General Session