Part

Collection of Taxes

Title 59 — Revenue and Taxation §§ 59-2-1301–59-2-1372

Utah Code § 59-2-1301— Tax has effect of judgment -- Lien has effect of execution
Utah Code § 59-2-1301.5— Definitions
Utah Code § 59-2-1302— 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
Utah Code § 59-2-1303— Seizure and sale -- Method and procedure
Utah Code § 59-2-1304— Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment
Utah Code § 59-2-1305— Entries of payments made -- Payments to county treasurer
Utah Code § 59-2-1306— Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection
Utah Code § 59-2-1307— Entries of tax payments made on rail cars or state-assessed commercial vehicles
Utah Code § 59-2-1308— Property assessed by commission -- Collection procedures -- Exceptions
Utah Code § 59-2-1308.5— Equal payment agreements
Utah Code § 59-2-1309— Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds
Utah Code § 59-2-1310— Collection by seizure and sale -- Procedure -- Costs
Utah Code § 59-2-1311— Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners
Utah Code § 59-2-1312— Examination of books of county officers by state officers
Utah Code § 59-2-1313— Attorney general to prosecute delinquent officers
Utah Code § 59-2-1314— Informalities and time prescribed for action -- Effect on validity of tax
Utah Code § 59-2-1315— Disposition of fines and forfeitures
Utah Code § 59-2-1316— Annual settlements between county assessor, county treasurer, and county auditor
Utah Code § 59-2-1317— Tax notice -- Contents of notice -- Procedures and requirements for providing notice
Utah Code § 59-2-1318— Date of payment of property tax -- Notation on assessment roll
Utah Code § 59-2-1319— Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions
Utah Code § 59-2-1320— Settlements with county legislative bodies
Utah Code § 59-2-1321— Erroneous or illegal assessments -- Deductions and refunds
Utah Code § 59-2-1322— Property assessed more than once
Utah Code § 59-2-1323— Undivided interests in real estate -- Interest of delinquent co-owner only to be sold
Utah Code § 59-2-1324— Taxes and tax notice charges to be paid before distribution of estate of a deceased person
Utah Code § 59-2-1325— Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment
Utah Code § 59-2-1326— Illegal tax and tax notice charges -- Injunction to restrain collection
Utah Code § 59-2-1327— Payment of tax or tax notice charge under protest -- Circumstances where authorized -- Action to recover tax or tax notice charge paid
Utah Code § 59-2-1328— 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 -- Apportionment of expenses incurred by county in objection to assessment by commission
Utah Code § 59-2-1329— Right to injunction limited
Utah Code § 59-2-1330— 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
Utah Code § 59-2-1331— Property tax due date -- Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment
Utah Code § 59-2-1331.5— Partial payment of property tax on a base parcel
Utah Code § 59-2-1332— Extension of date of delinquency
Utah Code § 59-2-1332.5— Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions
Utah Code § 59-2-1333— Errors or omissions -- In assessment book -- Authority to correct
Utah Code § 59-2-1334— Omission, error, or defect in delinquent lists -- Republication
Utah Code § 59-2-1335— Abbreviations permitted in proceedings
Utah Code § 59-2-1337— Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement
Utah Code § 59-2-1338— Record of delinquent taxes -- Contents of record
Utah Code § 59-2-1339— Form of treasurer's certificate -- Contents of form
Utah Code § 59-2-1342— Assessment and sale of property after attachment of county tax lien and tax notice charges
Utah Code § 59-2-1343— Tax sale listing
Utah Code § 59-2-1345— Daily statement of accounts -- Audits
Utah Code § 59-2-1346— Redemption -- Time allowed
Utah Code § 59-2-1347— Redemption -- Adjustment or deferral of taxes -- Interest
Utah Code § 59-2-1348— Certificate of redemption
Utah Code § 59-2-1349— Co-owners -- Procedures for redemption
Utah Code § 59-2-1350— Land irregularly or erroneously assessed not to be sold
Utah Code § 59-2-1351— Sales by county -- Notice of tax sale -- Entries on record
Utah Code § 59-2-1351.1— Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds
Utah Code § 59-2-1351.3— No purchaser at tax sale -- Property struck off to county
Utah Code § 59-2-1351.5— Disposition of property struck off to county
Utah Code § 59-2-1351.7— Partial interest tax sales
Utah Code § 59-2-1352— Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien
Utah Code § 59-2-1353— Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading
Utah Code § 59-2-1354— Notice of intention to foreclose -- Service of notice
Utah Code § 59-2-1355— Trial -- Findings -- Decree
Utah Code § 59-2-1356— Sale -- Certificate of sale to be issued
Utah Code § 59-2-1357— Redemption at foreclosure sale
Utah Code § 59-2-1358— Foreclosure deemed a cumulative remedy
Utah Code § 59-2-1359— Collection of taxes and tax notice charges -- Removal or destruction of property
Utah Code § 59-2-1360— Proceedings before commission
Utah Code § 59-2-1361— Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes and tax notice charges due -- Security during proceedings
Utah Code § 59-2-1362— Certified copy of tax sale record prima facie evidence of regularity
Utah Code § 59-2-1363— Misnomer or mistake as to ownership does not affect sale
Utah Code § 59-2-1364— Record of deeds issued -- Acknowledgment
Utah Code § 59-2-1365— Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities
Utah Code § 59-2-1366— Apportionment of redemption or assignment money
Utah Code § 59-2-1372— Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account