The Utah constitution, article XIII, section 3 and Utah Code Annotated 59-2-102 and 59-2-103(2) (1953, as amended) provide that a residential exemption from property tax of forty five percent (45%) is available for "primary residences". The Utah legislature enacted Utah Code Annotated section 59-2-103.5 (2002) establishing procedures for property owners to obtain a tax exemption for residential property and authorizing the county legislative body to adopt an ordinance for the allowance of a residential property tax exemption. (Ord. 2013-1030-O, 7-2-2013)