(1) A county shall apply as provided in Subsection 59-2a-303 the amount of a credit under this part against: (a) a claimant's property tax liability; or (b) the property tax liability of a spouse who was a member of the claimant's household in the year in which the claimant applies for a homeowner's credit under this part. (2) Only one claimant per household per year is entitled to payment under this part. Renumbered and Amended by Chapter 172, 2025 General Session
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