Except as provided in Section 59-2a-108 or Subsection (2), an applicant for deferral for the current tax year shall annually file an application on or before September 1 with the county in which the applicant's property is located.
(b)
An indigent individual may apply and potentially qualify for deferral under Part 7, Discretionary Deferral, or Part 8, Nondiscretionary Deferral for Property with Qualifying Increase, an abatement, or both.
(2)
A county shall extend the September 1 application deadline by one additional year if:
(a)
the applicant had been approved for a deferral under this part in the prior year; or
(b)
the county determines that:
(i)
the applicant or a member of the applicant's immediate family had an illness or injury that prevented the applicant from filing the application on or before the September 1 application deadline;
(ii)
a member of the applicant's immediate family died during the calendar year of the September 1 application deadline;
(iii)
the failure of the applicant to file the application on or before the September 1 application deadline was beyond the reasonable control of the applicant; or
(iv)
denial of an application would be unjust or unreasonable.
(3)
(a)
An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral.
(b)
The requirements described in Subsection (3)(a) include:
(i)
proof that the applicant resides at the single-family residence for which the applicant seeks the deferral;
(ii)
proof of age; and
(iii)
proof of household income.
(4)
Both spouses shall sign an application if the application seeks a deferral 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-902 ("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-902?
A common citation format is "Utah Code § 2a-902" (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-902 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.
