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S.B. 159 Enrolled

                 

PRIVATE COLLECTION OF DELINQUENT TAXES

                 
2000 GENERAL SESSION

                 
STATE OF UTAH

                 
Sponsor: Howard A. Stephenson

                  AN ACT RELATING TO REVENUE AND TAXATION; REDUCING THE WAITING PERIOD
                  BEFORE DELINQUENT TAXES MAY BE REFERRED TO PRIVATE COLLECTORS; AND
                  MAKING TECHNICAL CHANGES.
                  This act affects sections of Utah Code Annotated 1953 as follows:
                  AMENDS:
                      59-1-1101, as enacted by Chapter 165, Laws of Utah 1994
                  Be it enacted by the Legislature of the state of Utah:
                      Section 1. Section 59-1-1101 is amended to read:
                       59-1-1101. Private collection of tax -- Fee.
                      (1) The tax commission is authorized to employ private collectors for the collection of
                  accounts that are unpaid over [24] 12 months after the assessment date.
                      (2) [Accounts collected pursuant to this section are exempt from Title 63, Chapter 1b, Debt
                  Coordination and Collection.] Up to, but no more than, 33% of the money collected may be used
                  to offset the payment to a private collector.

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