described
580
in Subsection (1), before a residential exemption may be applied to the value of part-year
581
residential property, an owner of the property shall:
582
(i) file the application described in Subsection (2)(a) with the county board of
583
equalization; and
584
(ii) include as part of the application described in Subsection (2)(a) a statement that
585
certifies:
586
(A) the date the part-year residential property became residential property; and
587
(B) that the part-year residential property
is
}
will be
used as residential
property for 183 or
588
more consecutive calendar days during the calendar year for which the owner seeks to
obtain
589
the residential exemption.
590
(b) An owner may not obtain a residential exemption for part-year residential
property
591
unless the owner files an application under this Subsection (3) on or before
August
31
}
November 30
of the
592
calendar year for which the owner seeks to obtain the residential exemption.
593
(c) If an owner files an application under this Subsection (3) on or after May 1 of
the
594
calendar year for which the owner seeks to obtain the residential exemption, the county
board
595
of equalization may require the owner to pay an application fee of not to exceed $50.
The motion to amend passed unanimously with Rep. Anderegg and Rep. Briscoe absent for the
vote.
MOTION: Rep. Eliason moved to pass the bill out favorably as amended. The motion passed
unanimously.
MOTION: Rep. Gibson moved to adjourn the meeting. The motion passed unanimously.
Chair Wilcox adjourned the meeting at 5:42 p.m.
Ryan D. Wilcox, chair