Utah § 59-2-1308 Property assessed by commission -- Collection procedures -- Exceptions.

Utah Statutes

§ 59-2-1308 — Property assessed by commission -- Collection procedures -- Exceptions.

Utah § 59-2-1308

Title 59Revenue and Taxation

Ch. 59-2Property Tax Act

Part 59-2-13Collection of Taxes

This text of Utah § 59-2-1308 (Property assessed by commission -- Collection procedures -- Exceptions.) 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. § 59-2-1308 (2026).

Text

(1)Property taxes assessed by the commission shall be collected, billed, and paid in the manner provided for the collection, billing, and enforcement of other general property taxes under this chapter, except:

(1)(a) the rolling stock of rail car companies; and

(1)(b) state-assessed commercial vehicles.

(2)(2)(a) A county treasurer may require a taxpayer, other than a taxpayer described in Subsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:

(2)(a)(i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201; and

(2)(a)(ii) the taxpayer gives any indication of:

(2)(a)(ii)(A) departing from the state;

(2)(a)(ii)(B) removing the taxpayer's property from the state; or

(2)(a)(ii)(C) doing any other act which may prejudice or hinder the coll

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(1) Property taxes assessed by the commission shall be collected, billed, and paid in the manner provided for the collection, billing, and enforcement of other general property taxes under this chapter, except:

(1)(a) the rolling stock of rail car companies; and
(1)(b) state-assessed commercial vehicles.
(2) (2)(a) A county treasurer may require a taxpayer, other than a taxpayer described in Subsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:
(2)(a)(i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201; and
(2)(a)(ii) the taxpayer gives any indication of:

(2)(a)(ii)(A) departing from the state;
(2)(a)(ii)(B) removing the taxpayer's property from the state; or
(2)(a)(ii)(C) doing any other act which may prejudice or hinder the collection process for any assessment period.
(2)(b) If a tax is not paid as provided in this chapter, the county treasurer shall collect the tax:
(2)(b)(i) for personal property and uniform fees, in the same manner as is provided for the collection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303; or
(2)(b)(ii) for all other property, including personal property and uniform fees listed with real property under Section 59-2-1302, in the same manner as is provided for the collection of delinquent taxes under Section 59-2-1331.
(2)(c) The provisions of Sections 59-2-1302 and 59-2-1303 apply to the assessment by the commission or the county assessor of taxpayers other than a taxpayer described in Subsection (1)(a) or (b).