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(1)
(a) Except as provided in Subsection (1)(b), an applicant for deferral or abatement for the current tax year shall file an application on or before September 1 with the county in which the applicant's property is located.
(b) If a county finds good cause exists, the county may extend until December 31 the deadline described in Subsection (1)(a).
(c) An indigent individual may apply and potentially qualify for deferral, abatement, or both.
(2) An applicant shall include in an application a signed statement that describes the eligibility of the applicant for deferral or abatement.
(3) Both spouses shall sign an application if the application seeks a deferral or abatement on a residence:
(a) in which both spouses reside; and
(b) that the spouses own as joint tenants.
(4) If an applicant is dissatisfied with a county's decision on the applicant's application for deferral or abatement, the applicant may appeal the decision to the commission in accordance with Section 59-2-1006.
(5) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules to implement this section.