(A) (1) All owners of residential property as defined in U.C.A. § 59-2-102(34) shall submit an application to the County Board of Equalization for exemption from property taxes for residential property used as a primary residence not later than March 1 of the current tax year.
(2) The application shall include the following information:
(a) Property parcel number and location address;
(b) Name of the applicant;
(c) Basis of the applicant’s knowledge of the use of the property;
(d) Description of the use of the property;
(e) Evidence of domicile of the inhabitant(s) of the property; and
(f) Signature of all owners of the property and a certification that the property is residential property.
(B) In the event that an application is not timely filed, an exemption may be granted by the Board of Equalization on an individual appeal basis for the current tax year only. Applications for exemption shall be accepted for the current year only.
(C) The County Board of Equalization may require an owner of the residential property to file the application described in division (A) above if:
(1) The residential property was ineligible for the residential exemption authorized under U.C.A. § 59-2-103 during the calendar year immediately preceding the calendar year for which the owner is seeking to claim the residential exemption for that residential property;
(2) The ownership interest in the property changes; or
(3) The County Board of Equalization determines that there is reason to believe that the property no longer qualifies for the residential exemption in accordance with U.C.A. § 59-2-103.
(D) The County Board of Equalization or Assessor may request or collect information sufficient to verify the primary residence status and make the determination if the property is entitled to the residential exemption.
(E) If an applicant requests a property be designated as a primary residence, the residential exemption shall not be granted without clear and convincing evidence that the property serves as the primary residence. The burden of proof shall remain at all times with the applicant.
(Ord. 2003-3-1, passed 3-3-2002)