(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
, for a calendar year in which a taxpayer qualifies
76
for an exemption described in Subsection (2)
after the calendar year described in Subsection (3)(a)
, a
signed statement described in Section
59-2-306
77
with respect to the taxable tangible personal property that is exempt under Subsection (2) may
78
only require the taxpayer to certify, under penalty of perjury, that the taxpayer qualifies for the
79
exemption under Subsection (2).
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LRGC
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