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S.B. 159

             1     

PRIVATE COLLECTION OF DELINQUENT

             2     
TAXES

             3     
2000 GENERAL SESSION

             4     
STATE OF UTAH

             5     
Sponsor: Howard A. Stephenson

             6      AN ACT RELATING TO REVENUE AND TAXATION; REDUCING THE WAITING PERIOD
             7      BEFORE DELINQUENT TAXES MAY BE REFERRED TO PRIVATE COLLECTORS; AND
             8      MAKING TECHNICAL CHANGES.
             9      This act affects sections of Utah Code Annotated 1953 as follows:
             10      AMENDS:
             11          59-1-1101, as enacted by Chapter 165, Laws of Utah 1994
             12      Be it enacted by the Legislature of the state of Utah:
             13          Section 1. Section 59-1-1101 is amended to read:
             14           59-1-1101. Private collection of tax -- Fee.
             15          (1) The tax commission is authorized to employ private collectors for the collection of
             16      accounts that are unpaid over [24] 12 months after the assessment date.
             17          (2) [Accounts collected pursuant to this section are exempt from Title 63, Chapter 1b, Debt
             18      Coordination and Collection.] Up to, but no more than, 33% of the money collected may be used
             19      to offset the payment to a private collector.




Legislative Review Note
    as of 1-25-00 12:10 PM

A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

*SB0159*
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