59-2a-304. Claim applied against tax liability -- One claimant per household per year.
(1) A county shall apply as provided in Subsectionthe amount of a credit under this part against: 59-2a-303 a claimant's property tax liability; or 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.