The owner of the property shall apply for a deferral on or before the later of:
(a)
June 30, 2025; or
(b)
if an appeal of valuation or equalization of a property described in Subsection 59-2a-801(1) is filed with a county board of equalization, the commission, or a court of competent jurisdiction, 30 days after the day on which the county board of equalization, the commission, or a court of competent jurisdiction issues a final, unappealable judgment or order.
(2)
An indigent individual may apply and potentially qualify for deferral under this part, Part 7, Discretionary Deferral, or Part 9, Nondiscretionary Deferral for Elderly Property Owners, an abatement, or both.
(3)
An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral.
(4)
Both spouses shall sign an application if the application seeks a deferral or abatement on a residence:
(a)
in which both spouses reside; and
(b)
that the spouses own as joint tenants.
(5)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.
Section 2a-802 ("Application -- Rulemaking authority.") 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-802?
A common citation format is "Utah Code § 2a-802" (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-802 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.
