(1) The commission or a county may extend the time for filing a claim until December 31 of the year the claim is required to be filed, if the commission or county finds that good cause exists to extend the deadline.
(2) (a) For purposes of this Subsection (2): (i) "Abatement" means the amount of property taxes accrued that constitutes a tax abatement for the poor in accordance with Subsection 59-2-1202(7). (ii) "Credit" means a homeowner's credit or renter's credit authorized by this part. (iii) "Property taxes due" means the taxes due on a claimant's property: (A) for which an abatement or a credit is granted by a county or the commission; and (B) for the calendar year for which the abatement or credit is granted. (iv) "Property taxes paid" is an amount equal to the sum of: (A) the amount of the property taxes the claimant paid for the taxable year for which the claimant is applying for the abatement or credit; and (B) the amount of the abatement or credit the county or the commission grants. (b) A county or the commission granting an abatement or a credit to a claimant shall refund to that claimant an amount equal to the amount by which the claimant's property taxes paid exceed the claimant's property taxes due, if that amount is $1 or more.
(a) For purposes of this Subsection (2): (i) "Abatement" means the amount of property taxes accrued that constitutes a tax abatement for the poor in accordance with Subsection 59-2-1202(7). (ii) "Credit" means a homeowner's credit or renter's credit authorized by this part. (iii) "Property taxes due" means the taxes due on a claimant's property: (A) for which an abatement or a credit is granted by a county or the commission; and (B) for the calendar year for which the abatement or credit is granted. (iv) "Property taxes paid" is an amount equal to the sum of: (A) the amount of the property taxes the claimant paid for the taxable year for which the claimant is applying for the abatement or credit; and (B) the amount of the abatement or credit the county or the commission grants.
(i) "Abatement" means the amount of property taxes accrued that constitutes a tax abatement for the poor in accordance with Subsection 59-2-1202(7).
(ii) "Credit" means a homeowner's credit or renter's credit authorized by this part.
(iii) "Property taxes due" means the taxes due on a claimant's property: (A) for which an abatement or a credit is granted by a county or the commission; and (B) for the calendar year for which the abatement or credit is granted.
(A) for which an abatement or a credit is granted by a county or the commission; and
(B) for the calendar year for which the abatement or credit is granted.
(iv) "Property taxes paid" is an amount equal to the sum of: (A) the amount of the property taxes the claimant paid for the taxable year for which the claimant is applying for the abatement or credit; and (B) the amount of the abatement or credit the county or the commission grants.
(A) the amount of the property taxes the claimant paid for the taxable year for which the claimant is applying for the abatement or credit; and
(B) the amount of the abatement or credit the county or the commission grants.
(b) A county or the commission granting an abatement or a credit to a claimant shall refund to that claimant an amount equal to the amount by which the claimant's property taxes paid exceed the claimant's property taxes due, if that amount is $1 or more.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.