Utah Code Ann. § 59-2a-111 – Application of Chapter 2, Property Tax Act.

(1) Unless otherwise provided by this chapter, the relief authorized under this chapter shall be administered, enforced, and interpreted in accordance with Chapter 2, Property Tax Act.
(2) If relief is granted, the county shall collect the tax due in accordance with the collection procedures of Chapter 2, Property Tax Act.

Enacted by Chapter 172, 2025 General Session