Section R884-24P-35 - Annual Statement for Certain Exempt Uses of Property Pursuant to Utah Code Ann. Section 59-2-1102(1) The purpose of this rule is to provide guidance to property owners required to file an annual statement under Section 59-2-1102 in order to claim a property tax exemption under Subsection 59-2-1101(3)(a)(iv) or (v).(2) The annual statement filed pursuant to Section 59-2-1102 shall contain the following information for the specific property for which an exemption is sought: (a) the owner of record of the property;(b) the property parcel, account, or serial number;(c) the location of the property;(d) the tax year in which the exemption was originally granted;(e) a description of any change in the use of the real or personal property since January 1 of the prior year;(f) the name and address of any person or organization conducting a business for profit on the property;(g) the name and address of any organization that uses the real or personal property and pays a fee for that use that is greater than the cost of maintenance and utilities associated with the property;(h) a description of any personal property leased by the owner of record for which an exemption is claimed;(i) the name and address of the lessor of property described in Subsection (2)(h);(j) the signature of the owner of record or the owner's authorized representative; and(k) any other information the county may require.(3) The annual statement shall be filed:(a) with the county legislative body in the county in which the property is located;(b) on or before March 1; and(c) using:(i) Tax Commission form PT-21, Annual Statement for Continued Property Tax Exemption; or(ii) a form that contains the information required under Subsection (2).Utah Admin. Code R884-24P-35