Download Zipped Enrolled WP 8.0 HB0300.ZIP 6,006 Bytes
[Introduced][Amended][Status][Bill Documents][Fiscal Note][Bills Directory]

H.B. 300 Enrolled

                 

PROVIDING NOTICE OF DELINQUENT PROPERTY TAX

                 
2000 GENERAL SESSION

                 
STATE OF UTAH

                 
Sponsor: Marda Dillree

                  AN ACT RELATING TO PROPERTY TAX; GRANTING COUNTIES THE OPTION OF
                  SENDING NOTICE OF DELINQUENT PROPERTY TAXES BY MAIL; AND MAKING
                  TECHNICAL CORRECTIONS.
                  This act affects sections of Utah Code Annotated 1953 as follows:
                  AMENDS:
                      59-2-1332.5, as last amended by Chapter 143, Laws of Utah 1997
                  Be it enacted by the Legislature of the state of Utah:
                      Section 1. Section 59-2-1332.5 is amended to read:
                       59-2-1332.5. Mailing notice of delinquency or publication of delinquent list --
                  Contents -- Notice.
                      (1) [(a)] Except as provided in Subsection [(1)(b)] (3), on or before December 31 of each
                  year, the county treasurer shall [publish the] provide notice of delinquency in the payment of
                  property taxes by:
                      (a) sending a notice, by mail, postage prepaid, to each delinquent taxpayer, record lien
                  holder, and other interested parties requesting notice, which includes:
                      (i) a statement that delinquent taxes are due;
                      (ii) the amount of delinquent taxes due, exclusive of penalty;
                      (iii) the names of the owners of the property, if known;
                      (iv) a description or the property identification number of the delinquent property; and
                      (v) a statement that interest shall accrue as of January 1 following the date of the
                  delinquency unless the delinquent taxes, plus the penalty, are paid before January 16; or
                      (b) publishing a delinquent list in one issue of a newspaper having general circulation in the
                  county.
                      (2) The list described in Subsection (1)(b) shall:
                      (a) be arranged alphabetically and contain the amount of taxes due [for the preceding year],

                  exclusive of penalty[. The list shall]; and
                      (b) contain:
                      (i) the names of the owners[, when] of the property, if known; [and]
                      (ii) a description or the property identification number of the delinquent property[.]; and
                      (iii) a notice that interest shall accrue as of January 1 following the date of the delinquency
                  unless the delinquent taxes, plus the penalty, are paid before January 16.
                      [(b)] (3) If the county legislative body extends the date when taxes become delinquent under
                  Subsection 59-2-1332 (1), the date in Subsection (1)[(a)] shall be January 10.
                      [(2) The county treasurer shall publish with the list a notice that interest shall accrue as of
                  January 1 following the date of the delinquency unless the delinquent taxes, together with the penalty,
                  are paid before January 16.]

- 2 -

[Bill Documents][Bills Directory]