The Utah Constitution, Article XIII, § 2(8), and UCA §§ 59-2-102 and 59-2-103(2) provide that a residential exemption from property tax of 45% is available for primary residences, and the state legislature enacted UCA § 59-2-103.5 establishing procedures to obtain an exemption for residential property and authorizing the county legislative body to adopt an ordinance for the allowance of a residential exemption for residential property.
(Prior Code, § 1-8C-1) (Ord. 03-08, passed 5-20-2003)