| (1) |
The commission shall prescribe and make available suitable forms and instructions for:
Terms Used In Utah Code 59-2-1211- 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- County legislative body: means :Utah Code 68-3-12.5
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
|
| (a) |
claimants; and |
| (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:
| (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. |
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Amended by Chapter 221, 2001 General Session
Amended by Chapter 310, 2001 General Session
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