reglab/housing_qa huggingface dataset:
UT Code § 59-2-1209 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1209 - Amount of renter's credit -- Cost-of-living adjustment -- Renter's credit may be claimed only for rent that does not constitute a rental assistance payment -- Limitation -- General Fund as source of credit -- Maximum credit.

 Effective 5/5/2021  59-2-1209. Amount of renter's credit -- Cost-of-living adjustment -- Renter's credit may be claimed only for rent that does not constitute a rental assistance payment -- Limitation -- General Fund as source of credit -- Maximum credit.    (1)   (a) Subject to Subsections (2) and (3), for a calendar year beginning on or after January 1, 2021, a claimant may claim a renter's credit for the previous calendar year that does not exceed the following amounts:    If household income isPercentage of rent allowed as a credit   $0 -- $11,7859.5%   $11,786 -- $15,7168.5%   $15,717 -- $19,6437.0%   $19,644 -- $23,5725.5%   $23,573 -- $27,5034.0%   $27,504 -- $31,1983.0%   $31,199 -- $34,6662.5%       (b) For a calendar year beginning on or after January 1, 2022, the commission shall increase or decrease the household income eligibility amounts 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 claimant may claim a renter's credit under this part only for rent that does not constitute a rental assistance payment.     (3) An individual may not receive the renter's credit under this section if the individual is:   (a) 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 renter's credit under this section; or     (b) 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 renter's credit under this section.       (4) A payment for a renter's credit allowed by this section, and provided for in Section 59-2-1204, shall be paid from the General Fund.     (5) A credit under this section may not exceed the maximum amount allowed as a homeowner's credit for each income bracket under Subsection 59-2-1208(1)(a).    Amended by Chapter 391, 2021 General Session
UT Code § 59-2-1211 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1211 - Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.

59-2-1211. Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.    (1) The commission shall prescribe and make available suitable forms and instructions for:   (a) claimants; and     (b) counties.       (2) A county is not required to use the forms and instructions prescribed by the commission under Subsection (1) if the county prepares suitable forms and instructions for a claimant consistent with:   (a) this chapter; and     (b) rules adopted by the commission.       (3) The county legislative body may adopt rules or ordinances to:   (a) effectuate the property tax relief under this part; and     (b) designate one or more persons to perform the functions given the county under this part.      Amended by Chapter 221, 2001 General SessionAmended by Chapter 310, 2001 General Session
UT Code § 59-2-1213 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1213 - Statement required of renter claimant.

59-2-1213. Statement required of renter claimant.  Every renter claimant under this part shall supply to the commission, in support of the claim, a statement showing reasonable proof of rent paid, the name and address of the owner or managing agent of the property rented, and any changes of residence.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-1214 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1214 - Redetermination of claim by commission or county.

59-2-1214. Redetermination of claim by commission or county.    (1) If, on the audit of any claim filed under this part, the commission or the county determines the amount has been incorrectly determined, the commission or the county shall:   (a) redetermine the claim; and     (b) notify the claimant of the redetermination and its reason for the redetermination.       (2) The redetermination provided in Subsection (1)(a) shall be final unless appealed within 30 days after the notice required by Subsection (1)(b).    Amended by Chapter 221, 2001 General SessionAmended by Chapter 310, 2001 General Session
UT Code § 59-2-1215 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1215 - Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.

59-2-1215. Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.    (1)   (a) If the commission or the county determines that a claim is excessive and was filed with fraudulent intent:   (i) the claim shall be disallowed in full;     (ii) the credit shall be cancelled;     (iii) the amount paid or claimed shall be recovered by assessment; and     (iv) the assessment provided for in Subsection (1)(a)(iii) shall bear interest:   (A) from the date of the claim;     (B) until refunded or paid; and     (C) at the rate of 1% per month.         (b) The claimant, and any person who assists in the preparation or filing of an excessive claim or supplies information upon which an excessive claim was prepared, with fraudulent intent, is guilty of a class A misdemeanor.       (2) If the commission or the county determines that a claim is excessive and negligently prepared:   (a) 10% of the corrected claim shall be disallowed;     (b) the proper portion of any amount paid shall be similarly recovered by assessment; and     (c) the assessment provided for in Subsection (2)(b) shall bear interest at 1% per month from the date of payment until refunded or paid.      Amended by Chapter 221, 2001 General SessionAmended by Chapter 310, 2001 General Session
UT Code § 59-2-1216 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1216 - Rented homestead -- Rent constituting property taxes.

59-2-1216. Rented homestead -- Rent constituting property taxes.  If a homestead is rented by a person from another person under circumstances deemed by the commission to be not at arm's-length, the commission may determine rent as at arm's-length, and the determination shall be final unless appealed within 30 days.  Amended by Chapter 309, 1998 General Session
UT Code § 59-2-1217 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1217 - Denial of relief -- Appeal.

59-2-1217. Denial of relief -- Appeal.  Any person aggrieved by the denial in whole or in part of relief claimed under this part, except when the denial is based upon late filing of claim for relief, may appeal the denial to the commission by filing a petition within 30 days after the denial.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-1219 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1219 - Claim disallowed if residence obtained for purpose of receiving benefits.

59-2-1219. Claim disallowed if residence obtained for purpose of receiving benefits.  A claim shall be disallowed if the commission or county finds that the claimant received title to a residence primarily for the purpose of receiving benefits under this part.  Amended by Chapter 221, 2001 General SessionAmended by Chapter 310, 2001 General Session
UT Code § 59-2-1220 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 12 - Property Tax Relief|Section 1220 - Extension of time for filing application -- County authority to make refunds.

 Effective 5/5/2021  59-2-1220. Extension of time for filing application -- County authority to make refunds.    (1) 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 the commission or county finds that good cause exists to extend the deadline.     (2)   (a) For purposes of this Subsection (2):   (i) "Abatement" means the amount of property taxes accrued that constitutes a tax abatement for the poor in accordance with Subsection 59-2-1202(10).     (ii) "Credit" means a homeowner's credit or renter's credit authorized by this part.     (iii) "Property taxes due" means the taxes due on a claimant's property:   (A) for which the county or the commission grants an abatement or a credit; and     (B) for the calendar year for which the abatement or credit is granted.       (iv) "Property taxes paid" is an amount equal to the sum of:   (A) the amount of the property taxes paid for the taxable year for which the claimant is applying for the abatement or credit; and     (B) the amount of the abatement or credit the county or the commission grants.         (b) A county or the commission granting an abatement or a credit to a claimant shall refund to that claimant an amount equal to the amount by which the claimant's property taxes paid exceed the claimant's property taxes due, if that amount is $1 or more.      Amended by Chapter 391, 2021 General Session
UT Code § 59-2-1301 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1301 - Tax has effect of judgment -- Lien has effect of execution.

59-2-1301. Tax has effect of judgment -- Lien has effect of execution.  Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment of the judgment or lien.  Renumbered and Amended by Chapter 4, 1987 General Session
UT Code § 59-2-1301.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1301.5 - Definitions.

 Effective 5/8/2018  59-2-1301.5. Definitions.  As used in this part:   (1) "Tax notice charge" means an amount that:   (a) a property owner owes to a tax notice charge entity in relation to real property; and     (b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice.       (2) "Tax notice charge entity" means the entity that certifies to the county treasurer an outstanding amount that:   (a) a property owner owes to the entity in relation to the property; and     (b) the county treasurer lists on the property tax notice as a tax notice charge.      Enacted by Chapter 197, 2018 General Session
UT Code § 59-2-1304 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1304 - Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.

59-2-1304. Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.    (1)   (a) The amount of taxes to be collected in the current year on personal property assessed by the county assessor shall be based on the tax rates levied by all taxing entities for the previous year, and the tax so billed shall be the full tax on the property for the current year.      (b) The money collected in accordance with Subsection (1)(a) shall be paid:   (i) into the county treasury; and     (ii) by the treasurer to the various taxing entities pro rata in accordance with the tax rates levied and approved for the current year, including new entities levying for the first time.         (2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Subsection 17-2-209(4).    Amended by Chapter 381, 2010 General Session
UT Code § 59-2-1305 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1305 - Entries of payments made -- Payments to county treasurer.

 Effective 5/8/2018  59-2-1305. Entries of payments made -- Payments to county treasurer.    (1) The assessor or, if this duty has been reassigned in an ordinance under Section 17-16-5.5, the treasurer shall note on the assessment roll, opposite the names of each person against whom taxes have been assessed or tax notice charges have been listed, the amount of the taxes and tax notice charges paid.     (2)   (a) The assessor or treasurer, as the case may be, shall require all checks to be made payable to the office of the county assessor or treasurer, respectively.     (b) If the assessor or treasurer receives checks made payable to a payee other than the office of the county assessor or treasurer, respectively, the assessor or treasurer, as the case may be, shall immediately endorse the check with a restrictive endorsement that makes the check payable to the office of the county treasurer.       (3) The assessor shall deposit all money the assessor collects into an account controlled by the county treasurer.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1306 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1306 - Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.

59-2-1306. Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.    (1) If any person moves from one county to another after being assessed on personal property, the county in which the person was assessed may sue for and collect the tax in the name of the county where the assessment was made.     (2) At the trial, a certified copy of the assessment from the county where the assessment was made, with a signed statement attached that the tax has not been paid, describing it as on the assessment book or delinquent list, is prima facie evidence that the tax and the interest are due, and entitles the county to judgment, unless the defendant proves that the tax was paid.     (3) The county treasurer shall be credited and the county auditor shall allow the expenses of collecting the tax and permit a deduction from the amount collected, not to exceed 1/3 of the amount of the tax collected.    Amended by Chapter 86, 2000 General Session
UT Code § 59-2-1307 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1307 - Entries of tax payments made on rail cars or state-assessed commercial vehicles.

59-2-1307. Entries of tax payments made on rail cars or state-assessed commercial vehicles.    (1) The commission, upon apportionment of the property of rail car companies and state-assessed commercial vehicles, shall proceed to collect the taxes from the owners of the property, and shall send to each owner notice of the amount of the tax assessed against it, when and where payable, when delinquent, and the penalty provided by law.   (a) The commission shall remit taxes collected from owners of state-assessed commercial vehicles to each county treasurer at least quarterly.     (b) On or before the first Monday in January following in each year, the commission shall remit to the state treasurer all other taxes collected and due the state, and to each county the taxes collected and due to it and to the various taxing entities included in the county. The state treasurer and the treasurers of the several taxing entities shall make proper entries in their records of the receipt of the taxes.       (2) All railroads doing business in this state shall furnish the commission with any information required by the commission, within the knowledge of the railroad companies, which will aid the commission in the collection of taxes from rail car companies.    Amended by Chapter 86, 2000 General Session
UT Code § 59-2-1308 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1308 - Property assessed by commission -- Collection procedures -- Exceptions.

59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions.    (1) Property taxes assessed by the commission shall be collected, billed, and paid in the manner provided for the collection, billing, and enforcement of other general property taxes under this chapter, except:   (a) the rolling stock of rail car companies; and     (b) state-assessed commercial vehicles.       (2)   (a) A county treasurer may require a taxpayer, other than a taxpayer described in Subsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:   (i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201; and     (ii) the taxpayer gives any indication of:   (A) departing from the state;     (B) removing the taxpayer's property from the state; or     (C) doing any other act which may prejudice or hinder the collection process for any assessment period.         (b) If a tax is not paid as provided in this chapter, the county treasurer shall collect the tax:   (i) for personal property and uniform fees, in the same manner as is provided for the collection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303; or     (ii) for all other property, including personal property and uniform fees listed with real property under Section 59-2-1302, in the same manner as is provided for the collection of delinquent taxes under Section 59-2-1331.       (c) The provisions of Sections 59-2-1302 and 59-2-1303 apply to the assessment by the commission or the county assessor of taxpayers other than a taxpayer described in Subsection (1)(a) or (b).      Amended by Chapter 360, 1997 General SessionAmended by Chapter 379, 1997 General Session
UT Code § 59-2-1309 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1309 - Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.

59-2-1309. Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.    (1)   (a) On or before December 15 of each year, the commission shall publish a list of the delinquent rail car companies and state-assessed commercial vehicles:   (i) in a newspaper having general circulation in the state; and     (ii) as required in Section 45-1-101.       (b) The list shall contain the names of the owners, when known, and a general description of the property assessed as to which the taxes are delinquent, and the amount of the delinquent taxes.     (c) The commission shall publish with the list a notice that unless the delinquent taxes, together with the penalty, are paid before December 21, the property of the delinquent or so much of it as may be necessary to pay the amount of the taxes, penalty, and interest at the rate prescribed in Section 59-1-402 from December 31 to the date of sale, shall be seized and sold for taxes, interest, and costs, the sale to be made at any time and place at the discretion of the commission.     (d) The provisions of law governing the seizure and sale by county treasurers of personal property for delinquent taxes shall apply to sales made by the commission under this section, except that notice of the time and place of the sale shall be given by publication:   (i) in a newspaper of general circulation in the state; and     (ii) as required in Section 45-1-101.         (2) Property seized by the commission pursuant to this section may be redeemed, at any time prior to the sale, by payment of the full amount of taxes due from the delinquent together with all penalties, interest, and the costs then accrued.     (3) All sums collected by the commission upon the sale or redemption of property pursuant to this section shall be immediately distributed as follows:   (a) all interest, penalties, and costs to the appropriate county treasurer; and     (b) any excess over the taxes, penalties, interest, and cost shall be deposited with the state treasurer subject to the order of the owner of the property sold, or the owner's heirs or assigns.      Amended by Chapter 388, 2009 General Session
UT Code § 59-2-1310 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1310 - Collection by seizure and sale -- Procedure -- Costs.

59-2-1310. Collection by seizure and sale -- Procedure -- Costs.    (1) The treasurer shall collect the taxes delinquent on personal property assessed by the commission as determined by the assessor, except when sufficient real estate is liable for the tax, by seizure and sale of any personal property owned by the delinquent taxpayer.     (2) The sale shall be at public auction, and of a sufficient amount of property to pay the taxes and costs, and when practicable shall be made in the city, town, or precinct where seized.     (3) The sale shall be made after one week's notice of the time and place of the sale, given by:   (a)   (i) publication in a newspaper having general circulation in the county; and     (ii) publication in accordance with Section 45-1-101; and       (b) posting in three public places in the county.       (4) For seizing or selling personal property the treasurer may charge in each case the actual and necessary expenses for travel and seizing, handling, keeping, selling, or caring for property so seized or sold.     (5) On payment of the price bid for any personal property sold, its delivery, with a bill of sale, vests title in the purchaser.     (6) All excess of the proceeds of any sale over the taxes and costs shall be returned to the owner of the property sold, and until claimed shall be deposited in the county treasury and disposed of under Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act, subject to the order of the owner, or the owner's heirs or assigns.     (7) If there is no acceptable purchaser of the property, the property shall be declared the property of the county. The county executive may sell or rent any property held in the name of the county at any time after the sale upon terms determined by the county legislative body.     (8) The unsold portion of any property may be left at the place of sale at the risk of the owner.    Amended by Chapter 388, 2009 General Session
UT Code § 59-2-1311 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1311 - Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.

59-2-1311. Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.  Each county treasurer shall, during the first week in February of each year, report to the commission the name of each person who has failed to pay the taxes assessed and levied against the person during the preceding year upon property assessed by the commission. The commission shall note that the prior year's taxes are delinquent on the next tax notice sent to property owners under Section 59-2-1307.  Repealed and Re-enacted by Chapter 3, 1988 General Session