Each county treasurer shall, during the first week in February of each year, report to the commission the name of each person who has failed to pay the taxes assessed and levied against the person during the preceding year upon property assessed by the commission. The commission shall note that the prior year's taxes are delinquent on the next tax notice sent to property owners under Section 59-2-1307.
Utah Code § 59-2-1311
Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners
Repealed and Re-enacted by Chapter 3, 1988 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.