| (1) |
As used in this section:
Terms Used In Utah Code 59-2-1905- Personal property: All property that is not real property.
- Personal property: includes :
| (a) | every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement; |
| (b) | any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement; |
| (e) | outdoor advertising structures as defined in Section 72-7-502. See Utah Code 59-2-102- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Veteran: means an individual who:Utah Code 68-3-12.5
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| (a) |
“Property taxes and fees due” means:
| (i) |
the taxes due on an active duty claimant or veteran claimant’s property:
| (A) |
with respect to which a county grants an exemption under this part; and |
| (B) |
for the calendar year for which the county grants an exemption under this part; and |
|
| (ii) |
for a veteran claimant, a uniform fee on tangible personal property described in Section 59-2-405 that is owned by the veteran claimant and assessed for the calendar year for which the county grants an exemption under this part. |
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| (b) |
“Property taxes and fees paid” is an amount equal to the sum of the following:
| (i) |
the amount of property taxes that qualifies for an exemption under this part that the active duty claimant or the veteran claimant paid for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part; |
| (ii) |
the amount of the exemption the county grants for the calendar year for which the active duty claimant or veteran claimant is applying for an exemption under this part; and |
| (iii) |
for a veteran claimant, the amount of a uniform fee on tangible personal property, described in Section 59-2-405 and that qualifies for an exemption under this part, that is paid by the veteran claimant for the calendar year for which the veteran claimant is applying for an exemption under this part. |
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| (2) |
A county shall refund to an active duty claimant or a veteran claimant an amount equal to the amount by which the active duty claimant’s or veteran claimant’s property taxes and fees paid exceed the active duty claimant’s or veteran claimant’s property taxes and fees due, if that amount is $1 or more. |
Amended by Chapter 354, 2020 General Session
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