Utah Code 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:

Terms Used In Utah Code 59-2-1207

claimant: includes a surviving spouse:

(i)

regardless of:

(A)	the age of the surviving spouse; or

(B)	the age of the deceased spouse at the time of death;

(ii)	if the surviving spouse meets the requirements of this part except for the age requirement;

(iii)

if the surviving spouse is part of the same household of the deceased spouse at the time of death of the deceased spouse; and

(iv)

if the surviving spouse is unmarried at the time the surviving spouse files the claim. See Utah Code 59-2-1202

Homeowner: 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 59-2-1202

Household: means the association of individuals who live in the same dwelling, sharing the dwelling's furnishings, facilities, accommodations, and expenses. See Utah Code 59-2-1202

Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102

(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 Session
Amended by Chapter 310, 2001 General Session

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