59-2-1319. Receipts for payments — Payment by warrant — Cash payments required — Exceptions. (1) If a person pays taxes in person at the county treasurer’s office, the county treasurer shall, upon request, give a receipt to the person paying the taxes, specifying the amount of the taxes due, the property identification number, and the […]
59-2-1320. Settlements with county legislative bodies. On the first Monday of March and June, and the second Monday of September and December, the county treasurer shall settle with the county legislative body for all money collected by the treasurer, and on those days shall deliver to and file in the office of the county auditor […]
59-2-1321. Erroneous or illegal assessments — Deductions and refunds. The county legislative body, upon sufficient evidence being produced that property has been either erroneously or illegally assessed, may order the county treasurer to allow the taxes on that part of the property erroneously or illegally assessed to be deducted before payment of taxes. Any taxes, […]
59-2-1322. Property assessed more than once. If the county treasurer determines that any property has been assessed more than once for the same year, the treasurer shall collect only the tax justly due and report the facts, under affidavit, to the county auditor. Repealed and Re-enacted by Chapter 3, 1988 General Session
Effective 5/8/2018 59-2-1323. Undivided interests in real estate — Interest of delinquent co-owner only to be sold. (1) The county treasurer shall issue a receipt showing the interest on which taxes or tax notice charges are paid to any person paying taxes on an undivided interest in real estate. (2) If any portion of the […]
Effective 5/8/2018 59-2-1324. Taxes and tax notice charges to be paid before distribution of estate of a deceased person. (1) The district court shall require every administrator or executor to pay out of the funds of the estate all taxes and tax notice charges due from the estate. (2) No order or decree for the […]
59-2-1325. Nature and extent of lien — Time of attachment — Effective date of boundary changes for assessment. (1) (a) A tax upon real property is a lien against the property assessed. (b) A tax due upon improvements upon real property assessed to a person other than the owner of the real property is a […]
Effective 5/8/2018 59-2-1326. Illegal tax and tax notice charges — Injunction to restrain collection. (1) No injunction may be granted by any court to restrain the collection of any tax, any part of the tax, or any tax notice charge, nor to restrain the sale of any property for the nonpayment of the tax or […]
Effective 5/8/2018 59-2-1327. Payment of tax or tax notice charge under protest — Circumstances where authorized — Action to recover tax or tax notice charge paid. (1) Where a taxing entity demands or enforces a tax or where an entity responsible for a tax notice charge demands or enforces the tax notice charge, and the […]
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. (1) If a taxpayer obtains a final and unappealable judgment or order in accordance with Section 59-2-1330 ordering a reduction in the […]
59-2-1329. Right to injunction limited. This remedy supersedes the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes alleged to be unlawfully levied or demanded, unless the court finds that the remedy provided is inadequate, in which case the injunctive proceedings under Section 59-2-1326 apply. Repealed and […]
Effective 5/12/2015 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. (1) […]
Effective 5/8/2018 59-2-1331. Property tax due date — Date tax is delinquent — Penalty — Interest — Payments — Refund of prepayment. (1) (a) Except as provided in Subsection (1)(b) and subject to Subsections (1)(c) and (d), all property taxes, unless otherwise specifically provided for under Section 59-2-1332, or other law, and any tax notice […]
Effective 5/10/2016 59-2-1331.5. Partial payment of property tax on a base parcel. (1) (a) Subject to Subsection (1)(b), a person may make a payment toward a subdivided lot’s proportional share of the property tax on the base parcel before the date on which the property tax is due. (b) A person may make a payment […]
Effective 5/8/2018 59-2-1332. Extension of date of delinquency. (1) (a) The county legislative body may, upon a petition of not less than 100 taxpayers or upon its own motion for good cause, by proclamation, extend the property tax due date from November 30 to noon on December 30. (b) If the county legislative body extends […]
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). […]
Effective 5/8/2018 59-2-1333. Errors or omissions — In assessment book — Authority to correct. An omission, error, defect in form in the assessment roll, or clerical error, when it can be ascertained what was intended, may, with the consent of the county legislative body, be supplied or corrected by the assessor at any time before […]
59-2-1334. Omission, error, or defect in delinquent lists — Republication. (1) If an omission, error, or defect is in a delinquent list or any publication, the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication. (2) Any republication shall be made in the same […]
Effective 5/8/2018 59-2-1335. Abbreviations permitted in proceedings. (1) (a) In all proceedings relating to assessment, levy, or collection of taxes or relating to the listing or collection of tax notice charges, the subjection of any property to a charge for taxes of any nature or for tax notice charges, or the advertisement and sale of […]
59-2-1337. Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement. If any property is taken in fee by the state, any of its subdivisions or agencies, or by any private person, or other body pursuant to either: (1) an exercise of the power of eminent […]
