Section 1301.5 – Definitions.

Effective 5/8/2018
59-2-1301.5. Definitions.
As used in this part:

• (1) “Tax notice charge” means an amount that:
  • (a) a property owner owes to a tax notice charge entity in relation to real property; and
  • (b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item’s inclusion on the property tax notice.

• (2) “Tax notice charge entity” means the entity that certifies to the county treasurer an outstanding amount that:
  • (a) a property owner owes to the entity in relation to the property; and
  • (b) the county treasurer lists on the property tax notice as a tax notice charge.

Enacted by Chapter 197, 2018 General Session