Section 1332.5 – Mailing notice of delinquency or publication of delinquent list — Contents — Notice — Definitions.

Effective 5/8/2018
59-2-1332.5. Mailing notice of delinquency or publication of delinquent list — Contents — Notice — Definitions.

• (1) As used in this section, “business entity” means:
  • (a) an association;
  • (b) a corporation;
  • (c) a limited liability company;
  • (d) a partnership;
  • (e) a trust; or
  • (f) a business entity similar to Subsections (1)(a) through (e).

• (2) The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges:
  • (a) except as provided in Subsection (5), on or before December 31 of each calendar year; and
  • (b) in a manner described in Subsection (3).

• (3) The notice described in Subsection (2) shall be provided by:
  • (a)
    • (i) mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to:
      • (A) each delinquent taxpayer; and
      • (B) if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and
    • (ii) making available to the public a list of delinquencies in the payment of property taxes:
      • (A) by electronic means; and
      • (B) that includes the information required by Subsection (4)(b); or
  • (b) publishing a list of delinquencies in the payment of property taxes and tax notice charges:
    • (i) in one issue of a newspaper having general circulation in the county;
    • (ii) that lists each delinquency in alphabetical order by:
      • (A) the last name of the delinquent taxpayer; or
      • (B) if the delinquent taxpayer is a business entity, the name of the business entity; and
    • (iii) that includes the information described in Subsection (4)(b).

• (4)
  • (a) A written notice of delinquency described in Subsection (3)(a)(i) shall include:
    • (i) a statement that delinquent taxes and tax notice charges are due;
    • (ii) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;
    • (iii)
      • (A) the name of the delinquent taxpayer; or
      • (B) if the delinquent taxpayer is a business entity, the name of the business entity;
    • (iv)
      • (A) a description of the delinquent property; or
      • (B) the property identification number of the delinquent property;
    • (v) a statement that a penalty shall be imposed in accordance with this chapter; and
    • (vi) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:
      • (A) the delinquent taxes and tax notice charges; and
      • (B) the penalty.
  • (b) The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include:
    • (i) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;
    • (ii)
      • (A) the name of the delinquent taxpayer; or
      • (B) if the delinquent taxpayer is a business entity, the name of the business entity;
    • (iii)
      • (A) a description of the delinquent property; or
      • (B) the property identification number of the delinquent property;
    • (iv) a statement that a penalty shall be imposed in accordance with this chapter; and
    • (v) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:
      • (A) the delinquent taxes and tax notice charges; and
      • (B) the penalty.

• (5) Notwithstanding Subsection (2)(a), if the county legislative body extends the property tax due date under Subsection 59-2-1332(1), the notice of delinquency described in Subsection (2) shall be provided on or before January 10.

• (6)
  • (a) In addition to the notice of delinquency required by Subsection (2), a county treasurer may in accordance with this Subsection (6) mail a notice that property taxes are delinquent:
    • (i) to:
      • (A) a delinquent taxpayer;
      • (B) an owner of record of the delinquent property;
      • (C) any other interested party that requests notice; or
      • (D) a combination of Subsections (6)(a)(i)(A) through (C); and
    • (ii) at any time that the county treasurer considers appropriate.
  • (b) A notice mailed in accordance with this Subsection (6):
    • (i) shall include the information required by Subsection (4)(a); and
    • (ii) may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining:
      • (A) the status of taxes and tax notice charges owed on the delinquent property;
      • (B) any penalty that is owed on the delinquent property;
      • (C) any interest charged under Section 59-2-1331 on the delinquent property; or
      • (D) any related matters concerning the delinquent property.

Amended by Chapter 197, 2018 General Session