SUMMIT COUNTY, UTAH ORDINANCE NO. 787-A84017 | 09/05/2020 | Ad id: 9-0000617211-01
SUMMIT COUNTY, UTAH ORDINANCE NO. 787-A AN ORDINANCE AMENDING ORDINANCE 787 RESIDENTIAL PROPERTY TAX EXEMPTIONS WHEREAS, the Utah Constitution, Article XIII, Section 3 and Utah Code Annotated §§59-2-102 and 59-2-103 (as amended), allows for an exemption equal to a 45% reduction in the fair market value of residential property that is used as a "primary residence;" and WHEREAS, the Utah Legislature enacted Utah Code Annotated §59-2-103.5 (as amended) establishing procedures for property owners to obtain a tax exemption for residential property and authorizing a county legislative body to adopt an ordinance for the allowance of a residential property tax exemption. WHEREAS, Summit County has previously adopted such an ordinance, which is codified in Title 1, Chapter 12B, "Residential Property Tax Exemptions," of the Summit County Code setting forth the application process and procedures for allowing a primary residential property tax exemption; WHEREAS, the Summit County Council last adopted changes to Title 1, Chapter 12, Article B by way of Ordinance No. 787, adopted on February 5, 2014; and WHEREAS, the Summit County Council has determined that additional amendments are needed to Title 1, Chapter 12, Article B; and WHEREAS, this Ordinance accordingly amends Summit County Code, Title 1, Chapter 12, Article B. NOW THEREFORE, the County Legislative Body of the County of Summit, State of Utah, hereby ordains as follows: Section 1: The Council hereby amends the Summit County Code, Title 1, Chapter 12, Article B in accordance with Exhibit A herein Section 2: Effective Date: This Ordinance shall take effect fifteen (15) days after the date of its publication. APPROVED, ADOPTED, AND PASSED and ordered published by the Summit County Council, this_12_ day of August, 2020 SUMMIT COUNTY COUNCIL SUMMIT COUNTY, UTAH By:__________________ Council Chair ATTEST: SUMMIT COUNTY CLERK PUBLISHED IN THE PARK RECORD ON SATURDAY SEPTEMBER 5, 2020.