Skip to main content
Find a Lawyer

Utah Code Title 59. Revenue and Taxation § 59-2-1905. Refund

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) As used in this section:

(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.

(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.

(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.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-1905. Refund - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-1905/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard