Utah Constitution Article XIII § 3(2)(a)(iv) and U.C.A. §§ 59-2-102(34) and 59-2-103(3) provide that a residential exemption from property tax of up to 45% is available for residences, and the State Legislature enacted U.C.A. § 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.
(Ord. 2003-3-1, passed 3-3-2002)