(1)The provisions of this section apply to any property that is:
(1)(a) (1)(a)(i) located within the boundaries of an assessment area; and
(1)(a)(ii) the subject of a foreclosure procedure initiated before May 10, 2016, for an assessment or an installment of an assessment that is not paid when due; or
(1)(b) located within the boundaries of an assessment area for which the local entity issued an assessment bond or a refunding assessment bond:
(1)(b)(i) before May 10, 2016;
(1)(b)(ii) that has not reached final maturity; and
(1)(b)(iii) that is not refinanced on or after May 10, 2016.
(2)(2)(a) If an assessment or an installment of an assessment is not paid when due in a given year:
(2)(a)(i) subject to Subsection (2)(b):
(2)(a)(i)(A) by September 15, the governing body of the local ent
Free access — add to your briefcase to read the full text and ask questions with AI
(1) The provisions of this section apply to any property that is:
(1)(a) (1)(a)(i) located within the boundaries of an assessment area; and
(1)(a)(ii) the subject of a foreclosure procedure initiated before May 10, 2016, for an assessment or an installment of an assessment that is not paid when due; or
(1)(b) located within the boundaries of an assessment area for which the local entity issued an assessment bond or a refunding assessment bond:
(1)(b)(i) before May 10, 2016;
(1)(b)(ii) that has not reached final maturity; and
(1)(b)(iii) that is not refinanced on or after May 10, 2016.
(2) (2)(a) If an assessment or an installment of an assessment is not paid when due in a given year:
(2)(a)(i) subject to Subsection (2)(b):
(2)(a)(i)(A) by September 15, the governing body of the local entity that levies the assessment shall certify any unpaid amount calculated as of the date of certification to the treasurer of the county in which the assessed property is located; and
(2)(a)(i)(B) the county treasurer shall include the certified amount on the property tax notice required by Section 59-2-1317 for that year; and
(2)(a)(ii) the local entity may sell the property on which the assessment has been levied for the amount due plus interest, penalties, and costs, in the manner provided:
(2)(a)(ii)(A) by resolution or ordinance of the local entity;
(2)(a)(ii)(B) in Title 59, Chapter 2, Part 13, Collection of Taxes, for the sale of property for delinquent general property taxes; or
(2)(a)(ii)(C) in Title 57, Chapter 1, Conveyances, as though the property were the subject of a trust deed in favor of the local entity.
(2)(b) (2)(b)(i) The certification of the unpaid amount described in Subsection (2)(a)(i):
(2)(b)(i)(A) has no effect on the amount due plus interest, penalties, and costs or other requirements of the assessment as described in the assessment resolution or ordinance; and
(2)(b)(i)(B) is required to provide for the ability of the local entity to collect the delinquent assessment by the sale of property in a sale for delinquent general property taxes and tax notice charges, as that term is defined in Section 59-2-1301.5, in accordance with Title 59, Chapter 2, Part 13, Collection of Taxes.
(2)(b)(ii) A local entity's failure to certify an amount in accordance with Subsection (2)(a)(i) or a county treasurer's failure to include the certified amount on the property tax notice is not a defense to and does not delay, prohibit, or diminish a local entity's lien rights or authority to pursue any enforcement remedy, other than a delay in the local entity's ability to collect the delinquent assessment as described in Subsection (2)(b)(i)(B).
(2)(c) Nothing in Subsection (2)(a)(i) or in Title 11, Chapter 60, Political Subdivision Lien Authority, prohibits or diminishes a local entity's authority to pursue any remedy in Subsection (2)(a)(ii).
(3) Except as otherwise provided in this chapter, each tax sale under Subsection (2)(a)(ii)(B) shall be governed by Title 59, Chapter 2, Part 13, Collection of Taxes, to the same extent as if the sale were for the sale of property for delinquent general property taxes.
(4) (4)(a) In a foreclosure under Subsection (2)(a)(ii)(C):
(4)(a)(i) the local entity may bid at the sale;
(4)(a)(ii) the local entity's governing body shall designate a trustee satisfying the requirements of Section 57-1-21;
(4)(a)(iii) each trustee designated under Subsection (4)(a)(ii) has a power of sale with respect to the property that is the subject of the delinquent assessment lien;
(4)(a)(iv) the property that is the subject of the delinquent assessment lien is considered to have been conveyed to the trustee, in trust, for the sole purpose of permitting the trustee to exercise the trustee's power of sale under Subsection (4)(a)(iii);
(4)(a)(v) if no one bids at the sale and pays the local entity the amount due on the assessment, plus interest and costs, the property is considered sold to the local entity for those amounts; and
(4)(a)(vi) the local entity's chief financial officer may substitute and appoint one or more successor trustees, as provided in Section 57-1-22.
(4)(b) The designation of a trustee under Subsection (4)(a)(ii) shall be disclosed in the notice of default that the trustee gives to commence the foreclosure, and need not be stated in a separate instrument.
(5) (5)(a) The redemption of property that is the subject of a tax sale under Subsection (2)(a)(ii)(B) is governed by Title 59, Chapter 2, Part 13, Collection of Taxes.
(5)(b) The redemption of property that is the subject of a foreclosure proceeding under Subsection (2)(a)(ii)(C) is governed by Title 57, Chapter 1, Conveyances.
(6) (6)(a) The remedies described in this part for the collection of an assessment and the enforcement of an assessment lien are cumulative.
(6)(b) The use of one or more of the remedies described in this part does not deprive the local entity of any other available remedy or means of collecting the assessment or enforcing the assessment lien.