Utah Code § 11-13-532
§ 11-13-532. Residential fee credit.
(1) An interlocal entity may create a fee structure under this chapter that permits: (a) a home owner or residential tenant to file for a fee credit for a fee charged by the interlocal entity, if the credit is based on: (i) the home owner's annual income; or (ii) the residential tenant's annual income; or (b) an owner of federally subsidized housing to file for a credit for a fee charged by the interlocal entity. (2) If an interlocal entity permits a person to file for a fee credit under Subsection (1)(a), the interlocal entity shall make the credit available to: (a) a home owner; and (b) a residential tenant.