59-2a-206. Determination of rent when not arm's-length transaction.
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Effective 1/1/2026
59-2a-206. Determination of rent when not arm's-length transaction.
If a homestead is rented by a person from another person under circumstances deemed by the commission to be not at arm's length, the commission may determine rent as at arm's length, and the determination is final unless appealed within 30 days after the day on which the commission determines the rent at arm's length.
Renumbered and Amended by Chapter 172 , 2025 General Session