| (iv) | if the surviving spouse is unmarried at the time the surviving spouse files the claim. See Utah Code 59-2-1202Homeowner: means :| (i) | an individual whose name is listed on the deed of a residence; or |
| (ii) | if a residence is owned in a qualifying trust, an individual who is a grantor, trustor, or settlor or holds another similar role in the trust. See Utah Code 59-2-1202Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102property taxes accrued: includes taxes imposed on both the land upon which the home is situated and on the structure of the home itself, whether classified as real property or personal property taxes. See Utah Code 59-2-1202Residence: includes a dwelling that is:| (A) | a part of a multidwelling or multipurpose building and a part of the land upon which the multidwelling or multipurpose building is built; and |
| (B) | a mobile home or houseboat. See Utah Code 59-2-1202 |
| (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. |
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| (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
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