PocketLaw | Utah Code | Collection of Taxes

Collection of Taxes

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Tax has effect of judgment -- Lien has effect of execution.

Definitions.

Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.

Seizure and sale -- Method and procedure.

Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.

Entries of payments made -- Payments to county treasurer.

Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.

Entries of tax payments made on rail cars or state-assessed commercial vehicles.

Property assessed by commission -- Collection procedures -- Exceptions.

Equal payment agreements.

Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.

Collection by seizure and sale -- Procedure -- Costs.

Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.

Examination of books of county officers by state officers.

Attorney general to prosecute delinquent officers.

Informalities and time prescribed for action -- Effect on validity of tax.

Disposition of fines and forfeitures.

Annual settlements between county assessor, county treasurer, and county auditor.

Tax notice -- Contents of notice -- Procedures and requirements for providing notice.

Date of payment of property tax -- Notation on assessment roll.

Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.

Settlements with county legislative bodies.

Erroneous or illegal assessments -- Deductions and refunds.

Property assessed more than once.

Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.

Taxes and tax notice charges to be paid before distribution of estate of a deceased person.

Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.

Illegal tax and tax notice charges -- Injunction to restrain collection.

Payment of tax or tax notice charge under protest -- Circumstances where authorized -- Action to recover tax or tax notice charge paid.

Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county.

Right to injunction limited.

Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time periods for making payments to taxpayer.

Property tax due date -- Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.

Partial payment of property tax on a base parcel.

Extension of date of delinquency.

Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.

Errors or omissions -- In assessment book -- Authority to correct.

Omission, error, or defect in delinquent lists -- Republication.

Abbreviations permitted in proceedings.

Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.

Record of delinquent taxes -- Contents of record.

Form of treasurer's certificate -- Contents of form.

Assessment and sale of property after attachment of county tax lien and tax notice charges.

Tax sale listing.

Daily statement of accounts -- Audits.

Redemption -- Time allowed.

Redemption -- Adjustment or deferral of taxes -- Interest.

Certificate of redemption.

Co-owners -- Procedures for redemption.

Land irregularly or erroneously assessed not to be sold.

Sales by county -- Notice of tax sale -- Entries on record.

Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.

No purchaser at tax sale -- Property struck off to county.

Disposition of property struck off to county.

Partial interest tax sales.

Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.

Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.

Notice of intention to foreclose -- Service of notice.

Trial -- Findings -- Decree.

Sale -- Certificate of sale to be issued.

Redemption at foreclosure sale.

Foreclosure deemed a cumulative remedy.

Collection of taxes and tax notice charges -- Removal or destruction of property.

Proceedings before commission.

Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes and tax notice charges due -- Security during proceedings.

Certified copy of tax sale record prima facie evidence of regularity.

Misnomer or mistake as to ownership does not affect sale.

Record of deeds issued -- Acknowledgment.

Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.

Apportionment of redemption or assignment money.

Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.