Utah Statutes
§ 59-2-1338 — Record of delinquent taxes -- Contents of record.
(1)The treasurer shall prepare the official record of delinquent taxes and tax notice charges in the same order as property appears on the assessment rolls.
(2)The record shall show:
(2)(a) the name of the person to whom the property is assessed;
(2)(b) the description of the delinquent parcel, and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll;
(2)(c) the amount of delinquent taxes and tax notice charges, penalties, and administrative costs; and
(2)(d) the date of redemption and by whom the property is redeemed.
(3)The record shall also provide space for entering delinquent taxes assessed and tax notice charges listed in subsequent years against each parcel which remains unredeemed.
(4)Taxes levied only on a certain kin
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Utah § 59-2-1338 (Record of delinquent taxes -- Contents of record.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 197, 2018 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.