59-2-1301. Tax has effect of judgment — Lien has effect of execution. Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is not satisfied nor the lien […]
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 […]
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. (1) After the assessor assesses taxes or uniform fees on personal property, the assessor or, if this duty has been reassigned in an ordinance under […]
59-2-1303. Seizure and sale — Method and procedure. Unless taxes or uniform fees on personal property assessed by the county assessor are paid or secured as provided under Section 59-2-1302, the assessor or, if this duty has been reassigned in an ordinance under Section 17-16-5.5, the treasurer shall collect the taxes, including accrued interest and […]
59-2-1304. Rate of previous year governs — Proration among taxing units — Effective date of boundary changes for assessment. (1) (a) The amount of taxes to be collected in the current year on personal property assessed by the county assessor shall be based on the tax rates levied by all taxing entities for the previous […]
Effective 5/8/2018 59-2-1305. Entries of payments made — Payments to county treasurer. (1) The assessor or, if this duty has been reassigned in an ordinance under Section 17-16-5.5, the treasurer shall note on the assessment roll, opposite the names of each person against whom taxes have been assessed or tax notice charges have been listed, […]
59-2-1306. Collection after taxpayer moves from county — Evidence of tax due — Costs of collection. (1) If any person moves from one county to another after being assessed on personal property, the county in which the person was assessed may sue for and collect the tax in the name of the county where the […]
59-2-1307. Entries of tax payments made on rail cars or state-assessed commercial vehicles. (1) The commission, upon apportionment of the property of rail car companies and state-assessed commercial vehicles, shall proceed to collect the taxes from the owners of the property, and shall send to each owner notice of the amount of the tax assessed […]
59-2-1308. Property assessed by commission — Collection procedures — Exceptions. (1) Property taxes assessed by the commission shall be collected, billed, and paid in the manner provided for the collection, billing, and enforcement of other general property taxes under this chapter, except: (a) the rolling stock of rail car companies; and (b) state-assessed commercial vehicles. […]
Effective 5/10/2016 59-2-1308.5. Equal payment agreements. (1) (a) The commission may enter into an agreement with a commercial or industrial taxpayer to provide for equal, or approximately equal, property tax payments over a reasonable period of years, not to exceed 20 years, if: (i) the payment schedule is based on an accepted valuation methodology that […]
59-2-1309. Publication of delinquency — Seizure and sale — Redemption — Distribution of proceeds. (1) (a) On or before December 15 of each year, the commission shall publish a list of the delinquent rail car companies and state-assessed commercial vehicles: (i) in a newspaper having general circulation in the state; and (ii) as required in […]
59-2-1310. Collection by seizure and sale — Procedure — Costs. (1) The treasurer shall collect the taxes delinquent on personal property assessed by the commission as determined by the assessor, except when sufficient real estate is liable for the tax, by seizure and sale of any personal property owned by the delinquent taxpayer. (2) The […]
59-2-1311. Treasurer to advise commission of taxes unpaid on its assessments — Notice to property owners. 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 […]
59-2-1312. Examination of books of county officers by state officers. The state auditor, any member of the commission, or any person designated by the commission may examine the books of any county officer charged with the collection and receipt of state taxes. Repealed and Re-enacted by Chapter 3, 1988 General Session
59-2-1313. Attorney general to prosecute delinquent officers. If, on examination, it is found that any officer has been guilty of defrauding the state of revenue or has neglected or refused to perform any duty relating to revenue, the attorney general shall prosecute the delinquent officer. Repealed and Re-enacted by Chapter 3, 1988 General Session
59-2-1314. Informalities and time prescribed for action — Effect on validity of tax. No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the assessment or act was not completed within the time required by law. Repealed and Re-enacted by Chapter 3, 1988 General Session
59-2-1315. Disposition of fines and forfeitures. The fines and forfeitures incurred by violation of any of the provisions of this chapter shall be paid into the treasury for the use of the county where the property is located. Repealed and Re-enacted by Chapter 3, 1988 General Session
59-2-1316. Annual settlements between county assessor, county treasurer, and county auditor. Every county assessor and county treasurer shall annually, on the first Monday in January, make a settlement with the county auditor of all transactions connected with the revenue for the previous year, and every county treasurer, on the expiration of the treasurer’s term of […]
Effective 5/4/2022 59-2-1317. Tax notice — Contents of notice — Procedures and requirements for providing notice. (1) As used in this section, “political subdivision lien” means the same as that term is defined in Section 11-60-102. (2) Subject to the other provisions of this section, the county treasurer shall: (a) collect the taxes and tax […]
59-2-1318. Date of payment of property tax — Notation on assessment roll. The county treasurer shall mark the date of the payment of any tax on the assessment roll opposite the property identification number. Amended by Chapter 143, 1997 General Session
