Utah § 2a-301 - Purpose of part.

Full text of Utah Utah Code § 2a-301 — Purpose of part., with citation guidance and answers to common questions.

§ 2a-301. Purpose of part.

Effective 1/1/2026
59-2a-301.  Purpose of part.
(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.


Renumbered and Amended by Chapter 172, 2025 General Session

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

Related Utah Legal Topics

Frequently Asked Questions About Utah § 2a-301

What does Utah Code § 2a-301 cover?

Section 2a-301 ("Purpose of part.") 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-301?

A common citation format is "Utah Code § 2a-301" (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-301 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.