Utah Statutes
§ 59-2-1345 — Daily statement of accounts -- Audits.
(1)Between March 15 and the date of the tax sale, the county treasurer shall transmit daily to the county auditor a statement of the amount of money received by the treasurer during the preceding business day on account of redemptions made on property listed for tax sale.
(2)The statement described in Subsection (1) shall set out in separate columns:
(2)(a) the number of the redemption certificate or the receipt issued on account for redemption;
(2)(b) the amount received for taxes, tax notice charges, penalties, and administrative costs accrued to the date of the making of the tax sale record;
(2)(c) the amount received for administrative costs subsequently accruing; and
(2)(d) the amount received as interest accrued.
(3)The county auditor shall audit the treasurer's tax sale records
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Utah § 59-2-1345 (Daily statement of accounts -- Audits.) — 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.