Title 59, Chapter 2 "Property Tax Act", Part 11 "Exemptions, Deferrals, and Abatements"

U.S.C. 59-2-1101 Definitions -- Exemption of certain property -- Proportional payments for certain property -- Exception -- County legislative body authority to adopt rules or ordinances.

U.S.C. 59-2-1102 Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.

Utah State Tax Commission Standard of Practice Standard 2 - Exemptions