Utah § 59-2-1301.5 Definitions.

Utah Statutes

§ 59-2-1301.5 — Definitions.

Utah § 59-2-1301.5

Title 59Revenue and Taxation

Ch. 59-2Property Tax Act

Part 59-2-13Collection of Taxes

This text of Utah § 59-2-1301.5 (Definitions.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-2-1301.5 (2026).

Text

As used in this part:

(1)"Tax notice charge" means an amount that:

(1)(a) a property owner owes to a tax notice charge entity in relation to real property; and

(1)(b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice.

(2)"Tax notice charge entity" means the entity that certifies to the county treasurer an outstanding amount that:

(2)(a) a property owner owes to the entity in relation to the property; and

(2)(b) the county treasurer lists on the property tax notice as a tax notice charge.

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As used in this part:
(1) "Tax notice charge" means an amount that:

(1)(a) a property owner owes to a tax notice charge entity in relation to real property; and
(1)(b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice.
(2) "Tax notice charge entity" means the entity that certifies to the county treasurer an outstanding amount that:

(2)(a) a property owner owes to the entity in relation to the property; and
(2)(b) the county treasurer lists on the property tax notice as a tax notice charge.