Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1201 Purpose of part.
59-2-1201. Purpose of part.
The purpose of this part is to provide general property tax relief for certain persons who
own or rent their places of residence through a system of tax credits, refunds, and appropriations
from the General Fund. The relief is to offset in part the general tax burden, a significant portion
of which, directly or indirectly, is represented by property tax. Accordingly, the tax relief
provided by this part is determined in part by reference to the property tax assessment and
collection mechanisms, but, however, is not limited to property tax relief nor is it formulated
upon the Legislature's power to relieve those taxes. It is for the general relief of all taxes.
Renumbered and Amended by Chapter 4, 1987 General Session
Download Code Section Zipped WordPerfect 59_02_120100.ZIP 1,838 Bytes