Utah Code Ann. tit. 59, ch. 2, pt. 13 – Collection of Taxes | Midpage

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Utah Code

Part 13

Utah Code Ann. tit. 59, ch. 2, pt. 13

Collection of Taxes

59-2-1301Tax has effect of judgment -- Lien has effect of execution.59-2-1301.5Definitions.59-2-1302Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.59-2-1303Seizure and sale -- Method and procedure.59-2-1304Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.59-2-1305Entries of payments made -- Payments to county treasurer.59-2-1306Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.59-2-1307Entries of tax payments made on rail cars or state-assessed commercial vehicles.59-2-1308Property assessed by commission -- Collection procedures -- Exceptions.59-2-1308.5Equal payment agreements.59-2-1309Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.59-2-1310Collection by seizure and sale -- Procedure -- Costs.59-2-1311Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.59-2-1312Examination of books of county officers by state officers.59-2-1313Attorney general to prosecute delinquent officers.59-2-1314Informalities and time prescribed for action -- Effect on validity of tax.59-2-1315Disposition of fines and forfeitures.59-2-1316Annual settlements between county assessor, county treasurer, and county auditor.59-2-1317Tax notice -- Contents of notice -- Procedures and requirements for providing notice.59-2-1318Date of payment of property tax -- Notation on assessment roll.59-2-1319Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.59-2-1320Settlements with county legislative bodies.59-2-1321Erroneous or illegal assessments -- Deductions and refunds.59-2-1322Property assessed more than once.59-2-1323Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.59-2-1324Taxes and tax notice charges to be paid before distribution of estate of a deceased person.59-2-1325Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.59-2-1326Illegal tax and tax notice charges -- Injunction to restrain collection.59-2-1327Payment of tax or tax notice charge under protest -- Circumstances where authorized -- Action to recover tax or tax notice charge paid.59-2-1328Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county -- Apportionment of expenses incurred by county in objection to assessment by commission.59-2-1329Right to injunction limited.59-2-1330Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time periods for making payments to taxpayer.59-2-1331Property tax due date -- Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.59-2-1331.5Partial payment of property tax on a base parcel.59-2-1332Extension of date of delinquency.59-2-1332.5Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.59-2-1333Errors or omissions -- In assessment book -- Authority to correct.59-2-1334Omission, error, or defect in delinquent lists -- Republication.59-2-1335Abbreviations permitted in proceedings.59-2-1337Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.59-2-1338Record of delinquent taxes -- Contents of record.59-2-1339Form of treasurer's certificate -- Contents of form.59-2-1342Assessment and sale of property after attachment of county tax lien and tax notice charges.59-2-1343Tax sale listing.59-2-1345Daily statement of accounts -- Audits.59-2-1346Redemption -- Time allowed.59-2-1347Redemption -- Adjustment or deferral of taxes -- Interest.59-2-1348Certificate of redemption.59-2-1349Co-owners -- Procedures for redemption.59-2-1350Land irregularly or erroneously assessed not to be sold.59-2-1351Sales by county -- Notice of tax sale -- Entries on record.59-2-1351.1Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.59-2-1351.3No purchaser at tax sale -- Property struck off to county.59-2-1351.5Disposition of property struck off to county.59-2-1351.7Partial interest tax sales.59-2-1352Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.59-2-1353Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.59-2-1354Notice of intention to foreclose -- Service of notice.59-2-1355Trial -- Findings -- Decree.59-2-1356Sale -- Certificate of sale to be issued.59-2-1357Redemption at foreclosure sale.59-2-1358Foreclosure deemed a cumulative remedy.59-2-1359Collection of taxes and tax notice charges -- Removal or destruction of property.59-2-1360Proceedings before commission.59-2-1361Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes and tax notice charges due -- Security during proceedings.59-2-1362Certified copy of tax sale record prima facie evidence of regularity.59-2-1363Misnomer or mistake as to ownership does not affect sale.59-2-1364Record of deeds issued -- Acknowledgment.59-2-1365Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.59-2-1366Apportionment of redemption or assignment money.59-2-1372Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.