Utah Code § 59-2a-301
Purpose of part
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
Cite this
- Citation
- Utah Code § 59-2a-301, Purpose of part, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344676
- Permanent ID
ys:prov:2344676@1- SHA-256
c2037e0e49f30c52a053b11ad0d14d49dd6872db3aba83cf9008256bce1bb951
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) The purpose of this part is to provide general property tax relief for certain persons who own their places of residence through a system of tax credits, refunds, and appropriations from the General Fund.
(2) The relief is to offset in part the general tax burden, a significant portion of which, directly or indirectly, is represented by property tax.
(3)
(a) Accordingly, the tax relief provided by this part is determined in part by reference to the property tax assessment and collection mechanisms, but is not limited to property tax relief nor is the tax relief formulated upon the Legislature's power to relieve property taxes.
(b) The tax relief is for the general relief of all taxes.