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Code · Utah · Title 59 — Revenue and Taxation · Chapter 2A

59-2a-103. Forms and instructions -- County legislative body authority to adopt rules or ordinances.

127 words·~1 min read·/ut/title-59/chapter-2a/59-2a-103

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Effective 1/1/2026
59-2a-103. Forms and instructions -- County legislative body authority to adopt rules or ordinances.
(1)The commission shall make available suitable forms and instructions for:
(a)individuals filing claims; and
(b)counties.
(2)A county is not required to use the forms and instructions made available by the commission under Subsection
(1)if the county prepares suitable forms and instructions for an individual filing a claim 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 chapter; and
(b)designate one or more persons to perform the functions given the county under this chapter.
Renumbered and Amended by Chapter 172 , 2025 General Session
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