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H.B. 300
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PROVIDING NOTICE OF DELINQUENT
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PROPERTY TAX
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2000 GENERAL SESSION
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STATE OF UTAH
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Sponsor: Marda Dillree
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AN ACT RELATING TO PROPERTY TAX; GRANTING COUNTIES THE OPTION OF
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SENDING NOTICE OF DELINQUENT PROPERTY TAXES BY MAIL; AND MAKING
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TECHNICAL CORRECTIONS.
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This act affects sections of Utah Code Annotated 1953 as follows:
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AMENDS:
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59-2-1332.5, as last amended by Chapter 143, Laws of Utah 1997
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
59-2-1332.5
is amended to read:
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59-2-1332.5. Mailing notice of delinquency or publication of delinquent list --
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Contents -- Notice.
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(1) [(a)] Except as provided in Subsection [(1)(b)] (3), on or before December 31 of each
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year, the county treasurer shall [publish the] provide notice of delinquency in the payment of
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property taxes by:
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(a) sending a notice, by mail, postage prepaid, to each delinquent taxpayer, which includes:
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(i) a statement that delinquent taxes are due;
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(ii) the amount of delinquent taxes due, exclusive of penalty;
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(iii) the names of the owners of the property, if known;
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(iv) a description or the property identification number of the delinquent property; and
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(v) a statement that interest shall accrue as of January 1 following the date of the
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delinquency unless the delinquent taxes, plus the penalty, are paid before January 16; or
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(b) publishing a delinquent list in one issue of a newspaper having general circulation in
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the county.
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(2) The list described in Subsection (1)(b) shall:
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(a) be arranged alphabetically and contain the amount of taxes due [for the preceding year],
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exclusive of penalty[. The list shall]; and
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(b) contain:
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(i) the names of the owners[, when] of the property, if known; [and]
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(ii) a description or the property identification number of the delinquent property[.]; and
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(iii) a notice that interest shall accrue as of January 1 following the date of the delinquency
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unless the delinquent taxes, plus the penalty, are paid before January 16.
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[(b)] (3) If the county legislative body extends the date when taxes become delinquent
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under Subsection
59-2-1332
(1), the date in Subsection (1)[(a)] shall be January 10.
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[(2) The county treasurer shall publish with the list a notice that interest shall accrue as of
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January 1 following the date of the delinquency unless the delinquent taxes, together with the
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penalty, are paid before January 16.]
Legislative Review Note
as of 1-28-00 8:23 AM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.