Utah § 2a-108 - Extension of time for filing application -- Rulemaking authority -- County authority to make refunds.

Full text of Utah Utah Code § 2a-108 — Extension of time for filing application -- Rulemaking authority -- County authority to make refunds., with citation guidance and answers to common questions.

§ 2a-108. Extension of time for filing application -- Rulemaking authority -- County authority to make refunds.

Effective 1/1/2026
59-2a-108.  Extension of time for filing application -- Rulemaking authority -- County authority to make refunds.
(1)
(a)The commission or a county may extend the time for filing an application until December 31 of the year the application is required to be filed if, subject to any rules made by the commission under Subsection (1)(b), the commission or county finds that good cause exists to extend the deadline.
(b)In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to establish the circumstances under which the commission or a county may, for good cause, extend the deadline for filing an application under Subsection (1)(a).
(2)A county granting an abatement described in Subsection 59-2a-101(21) or to an indigent individual, a homeowner's credit, or an exemption described in Part 5, Veteran Armed Forces Exemption, or Part 6, Active Duty Armed Forces Exemption, shall refund to the recipient of the abatement, homeowner's credit, or exemption an amount equal to the amount by which the property taxes paid exceed the property taxes due, if that amount is $1 or more.


Renumbered and Amended by Chapter 172, 2025 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 2a-108

What does Utah Code § 2a-108 cover?

Section 2a-108 ("Extension of time for filing application -- Rulemaking authority -- County authority to make refunds.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 2a-108?

A common citation format is "Utah Code § 2a-108" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 2a-108 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.