1. (1) The commission shall make available suitable forms and instructions for:

   1. (a) individuals filing claims; and
   2. (b) counties.

2. (2) A county is not required to use the forms and instructions made available by the commission under Subsection (1) if the county prepares suitable forms and instructions for an individual filing a claim consistent with:

   1. (a) this chapter; and
   2. (b) rules adopted by the commission.

3. (3) The county legislative body may adopt rules or ordinances to:

   1. (a) effectuate the property tax relief under this chapter; and
   2. (b) designate one or more persons to perform the functions given the county under this chapter.

Renumbered and Amended by Chapter 172, 2025 General Session