H.B.
67
PERSONAL PROPERTY TAXATION REVISIONS
House Committee
Amendments
Amendment 1 January 25, 2013 11:17 AM
Representative Gage Froerer
proposes the following amendments:
1. Page
11, Lines 316 through 322
:
316
(30) (a) Subject to Subsection (30)(b), "qualifying exempt primary residential rental
317
personal property" means household furnishings, furniture, and equipment that:
318
(i) are used exclusively within a dwelling unit that is the primary residence of a tenant;
(ii) are owned by the owner of the dwelling unit that is the primary residence of a tenant ;
319
and
320
{
(ii)
}
(iii)
after applying the residential exemption described in Section
59-2-103
, are exempt
321
from taxation under this chapter in accordance with Subsection
59-2-1115
(2).
322
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
2. Page
11, Line 334 through Page 12, Line 339
:
334
(b) Subject to Subsection (32)(c), "residential property":
335
(i) except as provided in Subsection (32)(b)(ii), includes household furnishings,
336
furniture, and equipment if the household furnishings, furniture, and equipment are
:
(A)
used
337
exclusively within a dwelling unit that is the primary residence of a tenant; and
(B) owned by the owner of the dwelling unit that is the primary residence of a tenant; and
338
(ii) does not include property used for transient residential use or condominiums used
339
in rental pools.
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LRGC
phildean
phildean
Q 01/23/13 3:57p