Section 101 – Tax basis — Exceptions — Assessment and collection — Designation of person to receive notice.

Effective 5/12/2020 59-4-101. Tax basis — Exceptions — Assessment and collection — Designation of person to receive notice. (1) (a) Except as provided in Subsections (1)(b), (1)(c), and (3), a tax is imposed on the possession or other beneficial use enjoyed by any person of any real or personal property that is exempt for any […]

Section 102 – Failure to pay tax — Remedies of county.

59-4-102. Failure to pay tax — Remedies of county. A tax due and unpaid under this chapter constitutes a debt due the county for and on behalf of the various taxing units concerned with the tax. If the tax imposed by this chapter or any portion of the tax is not paid at the time […]