1. (1)

   1. (a) Except as provided in Subsection 59-2-405(4) or 59-2-405.3(4), the uniform fee authorized in Sections 59-2-405, 59-2-405.3, and 72-10-110.5 shall be assessed at the same time and in the same manner as ad valorem personal property taxes under Chapter 2, Part 13, Collection of Taxes, except that in listing personal property subject to the uniform fee with real property as permitted by Section 59-2-1302, the assessor or, if this duty has been reassigned in an ordinance under Section 17-74-102, the treasurer shall list only the amount of the uniform fee due, and not the taxable value of the property subject to the uniform fee.

   2. (b) Except as provided in Subsections 59-2-405.1(4), 59-2-405.2(5), and 59-2-405.3(4), the uniform fee imposed by Section 59-2-405.1, 59-2-405.2, or 59-2-405.3 shall be assessed at the time of:

      1. (i) registration as defined in Section 41-1a-102; and
      2. (ii) renewal of registration.
2. (2) The remedies for nonpayment of the uniform fees authorized by Sections 59-2-405, 59-2-405.1, 59-2-405.2, 59-2-405.3, and 72-10-110.5 shall be the same as those provided in Chapter 2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal property taxes.
3. (3) Any disclosure of information to a county for purposes of distributing a uniform fee under this part is not subject to Title 75E, Chapter 11, Safe at Home Program.

Amended by Chapter 291, 2026 General Session