(i) For the first calendar year in which a taxpayer qualifies for an exemption described in
Subsection (2), a county assessor may require a taxpayer to file a signed statement described in Section
59-2-306.
(ii)
{
For
}
Notwithstanding Section 59-2-306, for
a calendar year
after the calendar year
described in Subsection (7)(b)(i)
in which a taxpayer qualifies for an exemption described in
426
Subsection
59-2-1115
(2) for qualifying exempt primary residential rental personal property, a
427
signed statement described in Section
59-2-306
with respect to the qualifying exempt primary
428
residential rental personal property may only require the taxpayer to certify, under penalty of
429
perjury, that the taxpayer qualifies for the exemption under Subsection
59-2-1115
(2).
2. Page
24, Lines 734 through 738
:
734
(3)
(a) For the first calendar year in which a taxpayer qualifies for an exemption described in
Subsection (2), a county assessor may require a taxpayer to file a signed statement described in Section
59-2-306.
(b)
Notwithstanding Section
59-2-306
and subject to Subsection (4), for a calendar
735
year in which a taxpayer qualifies for an exemption described in Subsection (2)
after the calendar year
described in Subsection (3)(a)
, a signed
736
statement described in Section
59-2-306
with respect to the taxable tangible personal property
737
that is exempt under Subsection (2) may only require the taxpayer to certify, under penalty of
738
perjury, that the taxpayer qualifies for the exemption under Subsection (2).
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LRGC
rrockwell
rrockwell
P 02/07/13 11:01a