R884.  Tax Commission, Property Tax.

R884-24P.  Property Tax.

R884-24P-35.  Annual Statement for Certain Exempt Uses of Property Pursuant to Utah Code Ann. Section 59-2-1102.

            A.  The purpose of this rule is to provide guidance to property owners required to file an annual statement under Section 59-2-1102 in order to claim a property tax exemption under Section 59-2-1101 (2)(d) or (e).

            B.  The annual statement filed pursuant to Section 59-2-1102 shall contain the following information for the specific property for which an exemption is sought:

            1.  the owner of record of the property;

            2.  the property parcel, account, or serial number;

            3.  the location of the property;

            4.  the tax year in which the exemption was originally granted;

            5.  a description of any change in the use of the real or personal property sinceJanuary 1 of the prior year;

            6.  the name and address of any person or organization conducting a business for profit on the property;

            7.  the name and address of any organization that uses the real or personal property and pays a fee for that use that is greater than the cost of maintenance and utilities associated with the property;

            8.  a description of any personal property leased by the owner of record for which an exemption is claimed;

            9.  the name and address of the lessor of property described in B.8.;

            10.  the signature of the owner of record or the owner’s authorized representative

; and

            11.  any other information the county may require.

            C.  The annual statement shall be filed:

            1.  with the county legislative body in the county in which the property is located;

            2.  on or before March 1; and

            3. using:

            a)  Tax Commission form PT-21, Annual Statement for Continued Property Tax Exemption; or

b)      a form that contains the information required under B.

 

 

KEY:  taxation, personal property, property tax, appraisal

                       

       59-2-1102

 

Effective:  12/9/02