§ 59-2-1332.5 — Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.

Utah § 59-2-1332.5

• Jurisdiction: Utah
• Title 59: Revenue and Taxation
• Ch. 59-2: Property Tax Act
• Part 59-2-13: Collection of Taxes

Text

(1) As used in this section, "business entity" means:

(1)(a) an association;
(1)(b) a corporation;
(1)(c) a limited liability company;
(1)(d) a partnership;
(1)(e) a trust; or
(1)(f) a business entity similar to Subsections (1)(a) through (e).
(2) The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges:

(2)(a) except as provided in Subsection (5), on or before December 31 of each calendar year; and
(2)(b) in a manner described in Subsection (3).
(3) The notice described in Subsection (2) shall be provided by:

(3)(a) (3)(a)(i) mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to:

(3)(a)(i)(A) each delinquent taxpayer; and
(3)(a)(i)(B) if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and
(3)(a)(ii) making available to the public a list of delinquencies in the payment of property taxes:

(3)(a)(ii)(A) by electronic means; and
(3)(a)(ii)(B) that includes the information required by Subsection (4)(b); or
(3)(b) publishing a list of delinquencies in the payment of property taxes and tax notice charges:
(3)(b)(i) in one issue of a newspaper having general circulation in the county;
(3)(b)(ii) that lists each delinquency in alphabetical order by:

(3)(b)(ii)(A) the last name of the delinquent taxpayer; or
(3)(b)(ii)(B) if the delinquent taxpayer is a business entity, the name of the business entity; and
(3)(b)(iii) that includes the information described in Subsection (4)(b).
(4) (4)(a) A written notice of delinquency described in Subsection (3)(a)(i) shall include:
(4)(a)(i) a statement that delinquent taxes and tax notice charges are due;
(4)(a)(ii) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;
(4)(a)(iii) (4)(a)(iii)(A) the name of the delinquent taxpayer; or
(4)(a)(iii)(B) if the delinquent taxpayer is a business entity, the name of the business entity;
(4)(a)(iv) (4)(a)(iv)(A) a description of the delinquent property; or
(4)(a)(iv)(B) the property identification number of the delinquent property;
(4)(a)(v) a statement that a penalty shall be imposed in accordance with this chapter; and
(4)(a)(vi) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:

(4)(a)(vi)(A) the delinquent taxes and tax notice charges; and
(4)(a)(vi)(B) the penalty.
(4)(b) The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include:
(4)(b)(i) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;
(4)(b)(ii) (4)(b)(ii)(A) the name of the delinquent taxpayer; or
(4)(b)(ii)(B) if the delinquent taxpayer is a business entity, the name of the business entity;
(4)(b)(iii) (4)(b)(iii)(A) a description of the delinquent property; or
(4)(b)(iii)(B) the property identification number of the delinquent property;
(4)(b)(iv) a statement that a penalty shall be imposed in accordance with this chapter; and
(4)(b)(v) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:

(4)(b)(v)(A) the delinquent taxes and tax notice charges; and
(4)(b)(v)(B) the penalty.
(5) Notwithstanding Subsection (2)(a), if the county legislative body extends the property tax due date under Subsection 59-2-1332(1), the notice of delinquency described in Subsection (2) shall be provided on or before January 10.
(6) (6)(a) In addition to the notice of delinquency required by Subsection (2), a county treasurer may in accordance with this Subsection (6) mail a notice that property taxes are delinquent:
(6)(a)(i) to:

(6)(a)(i)(A) a delinquent taxpayer;
(6)(a)(i)(B) an owner of record of the delinquent property;
(6)(a)(i)(C) any other interested party that requests notice; or
(6)(a)(i)(D) a combination of Subsections (6)(a)(i)(A) through (C); and
(6)(a)(ii) at any time that the county treasurer considers appropriate.
(6)(b) A notice mailed in accordance with this Subsection (6):
(6)(b)(i) shall include the information required by Subsection (4)(a); and
(6)(b)(ii) may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining:

(6)(b)(ii)(A) the status of taxes and tax notice charges owed on the delinquent property;
(6)(b)(ii)(B) any penalty that is owed on the delinquent property;
(6)(b)(ii)(C) any interest charged under Section 59-2-1331 on the delinquent property; or
(6)(b)(ii)(D) any related matters concerning the delinquent property.

Legislative History

Amended by Chapter 197, 2018 General Session