Section 1366 – Apportionment of redemption or assignment money.
Effective 5/8/2018 59-2-1366. Apportionment of redemption or assignment money. (1) If property sold to the county under this title is redeemed, or the certificate of sale is assigned, the money received on account of the redemption or assignment shall be distributed as follows: (a) the original and subsequent taxes, and 40% of interest, penalty, and […]
Section 1372 – Auditor duties — Final settlement with treasurer — Delinquent Tax Control Account.
Effective 5/8/2018 59-2-1372. Auditor duties — Final settlement with treasurer — Delinquent Tax Control Account. (1) The auditor shall audit the books and records of the treasurer and make a final settlement with the treasurer. (2) In making the settlement the auditor shall credit the treasurer with the amount of taxes and tax notice charges […]
Section 1361 – Notice of findings — Proceedings in district court — Injunction — Determining taxes and tax notice charges due — Security during proceedings.
Effective 5/8/2018 59-2-1361. Notice of findings — Proceedings in district court — Injunction — Determining taxes and tax notice charges due — Security during proceedings. (1) (a) Notice that the commission has made a finding and declaration under Section 59-2-1359 shall be given to the owner of the property in the same manner as is […]
Section 1362 – Certified copy of tax sale record prima facie evidence of regularity.
Effective 5/8/2018 59-2-1362. Certified copy of tax sale record prima facie evidence of regularity. (1) A copy of the record of any tax sale duly certified by the official custodian of the record at the time of the certificate under the seal of office as a true copy of the entry in the official record […]
Section 1363 – Misnomer or mistake as to ownership does not affect sale.
Effective 5/8/2018 59-2-1363. Misnomer or mistake as to ownership does not affect sale. If property is sold for correctly imposed taxes and tax notice charges as the property of a particular person, no misnomer of the owner or supposed owner, or other mistake relating to ownership, affects the sale or renders it void or voidable. […]
Section 1364 – Record of deeds issued — Acknowledgment.
59-2-1364. Record of deeds issued — Acknowledgment. The county auditor shall make and keep on file in the county auditor’s office a record of all tax deeds issued. The acknowledgment of all deeds shall be taken by the county recorder, or other county officer authorized to take acknowledgments, free of charge. No charge may be […]
Section 1365 – Payment to taxing entities by county treasurer — Investment of proceeds — Transfer and receipt of money between taxing entities.
Effective 5/8/2018 59-2-1365. Payment to taxing entities by county treasurer — Investment of proceeds — Transfer and receipt of money between taxing entities. (1) Except as provided in Subsections (3) and (4), the county treasurer shall pay to the treasurer of each taxing entity and each tax notice charge entity in the county on or […]
Section 1357 – Redemption at foreclosure sale.
59-2-1357. Redemption at foreclosure sale. Any person interested in any real estate sold at foreclosure sale under any decree has the same right to redeem the real estate from the sale, within the same time and upon the same terms as if the sale had been made upon execution. Repealed and Re-enacted by Chapter 3, […]
Section 1358 – Foreclosure deemed a cumulative remedy.
Effective 5/8/2018 59-2-1358. Foreclosure deemed a cumulative remedy. The foreclosure may not deprive any county of any other method or means provided for the collection or enforcement of any taxes or tax notice charges, but is construed as providing an additional or cumulative remedy for the collection of general taxes levied and assessed and tax […]
Section 1359 – Collection of taxes and tax notice charges — Removal or destruction of property.
Effective 5/8/2018 59-2-1359. Collection of taxes and tax notice charges — Removal or destruction of property. The tax commission may, under the conditions existing in this section, declare the taxes and tax notice charges to be immediately due and payable if it finds: (1) that the owner or lessee of any real property, including improvements, […]