Utah Code Title 59. Revenue and Taxation § 59-2-1204. Renter's and homeowner's credits authorized--No interest allowed

(1) If a claimant who owns a residence files an application for a homeowner's credit under Section 59-2-1206 and meets the requirements of this part, the claimant's property tax liability for the calendar year is equal to property taxes accrued.

(3) Interest is not allowed on any payment made to a renter's or homeowner's credit claimant under this part.