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First Substitute H.B. 185

Representative Blake D. Chard proposes to substitute the following bill:


             1     
DUTIES OF COUNTY ASSESSOR AND TREASURER

             2     
1999 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Sponsor: Blake D. Chard

             5      AN ACT RELATING TO COUNTIES; ALLOWING A COUNTY LEGISLATIVE BODY TO
             6      REASSIGN TO THE TREASURER CERTAIN DUTIES OF THE ASSESSOR; AND MAKING
             7      TECHNICAL CHANGES.
             8      This act affects sections of Utah Code Annotated 1953 as follows:
             9      AMENDS:
             10          17-17-1, as last amended by Chapter 260, Laws of Utah 1993
             11          17-24-1, as last amended by Chapter 212, Laws of Utah 1996
             12          59-2-407, as last amended by Chapter 322, Laws of Utah 1998
             13          59-2-1302, as last amended by Chapter 379, Laws of Utah 1997
             14          59-2-1303, as last amended by Chapter 264, Laws of Utah 1998
             15          59-2-1305, as last amended by Chapter 260, Laws of Utah 1993
             16      ENACTS:
             17          17-16-5.5, Utah Code Annotated 1953
             18      Be it enacted by the Legislature of the state of Utah:
             19          Section 1. Section 17-16-5.5 is enacted to read:
             20          17-16-5.5. Reassignment of certain assessor duties to treasurer.
             21          A county legislative body may by ordinance reassign to the treasurer the duties of the
             22      assessor under Sections 59-2-407 , 59-2-1302 , 59-2-1303 , and 59-2-1305 .
             23          Section 2. Section 17-17-1 is amended to read:
             24           17-17-1. Duties of assessor.
             25          The assessor, in cooperation with the State Tax Commission, shall:


             26          (1) perform the duties required in Title 59, Chapter 2, Part 13, Collection of Taxes, except
             27      those duties that have been reassigned to the treasurer in an ordinance adopted under Section
             28      17-16-5.5 ; and
             29          (2) perform any other duties required by law.
             30          Section 3. Section 17-24-1 is amended to read:
             31           17-24-1. General duties.
             32          The county treasurer shall:
             33          (1) receive all money belonging to the county and all other money by law directed to be
             34      paid to [him] the treasurer, safely keep the same, and apply and pay it out and render an account
             35      thereof as required by law;
             36          (2) keep a record of the receipts and expenditures of all such money;
             37          (3) disburse county money:
             38          (a) on a county warrant issued by the county auditor; or
             39          (b) subject to Sections 17-19-1 , 17-19-3 , and 17-19-5 , by a county check or such other
             40      payment mechanism as may be adopted pursuant to Title 17, Chapter 36, Uniform Fiscal
             41      Procedures Act for Counties; [and]
             42          (4) perform the duties under Title 59, Chapter 2, Part 13, Collection of Taxes, that have
             43      been reassigned to the treasurer in an ordinance adopted under Section 17-16-5.5 ; and
             44          [(4)] (5) perform such other duties as are or may be required by law.
             45          Section 4. Section 59-2-407 is amended to read:
             46           59-2-407. Administration of uniform fees.
             47          (1) (a) Except as provided in Subsection 59-2-405 (4), the uniform fee authorized in
             48      Sections 59-2-404 and 59-2-405 shall be assessed at the same time and in the same manner as ad
             49      valorem personal property taxes under Title 59, Chapter 2, Part 13, Collection of Taxes, except
             50      that in listing personal property subject to the uniform fee with real property as permitted by
             51      Section 59-2-1302 , the assessor or, if this duty has been reassigned in an ordinance under Section
             52      17-16-5.5 , the treasurer shall list only the amount of the uniform fee due, and not the taxable value
             53      of the property subject to the uniform fee.
             54          (b) Except as provided in Subsection 59-2-405 (4), the uniform fee authorized in Section
             55      59-2-405.1 shall be assessed at the time of:
             56          (i) registration as defined in Section 41-1a-102 ; and


             57          (ii) renewal of registration.
             58          (2) The remedies for nonpayment of the uniform fees authorized by Sections 59-2-404 ,
             59      59-2-405 , and 59-2-405.1 shall be the same as those provided in Title 59, Chapter 2, Part 13, for
             60      nonpayment of ad valorem personal property taxes.
             61          Section 5. Section 59-2-1302 is amended to read:
             62           59-2-1302. Treasurer's duties -- Collection of uniform fees and taxes on personal
             63      property -- Unpaid tax on uniform fee is a lien -- Delinquency interest -- Rate.
             64          (1) [At the time of assessing] After the assessor assesses taxes or uniform fees on personal
             65      property, the assessor or, if this duty has been reassigned in an ordinance under Section 17-16-5.5 ,
             66      the treasurer shall:
             67          (a) list the personal property tax or uniform fee as provided in Subsection (3) with the real
             68      property of the owner in the manner required by law if the assessor or treasurer, as the case may
             69      be, determines that the real property is sufficient to secure the payment of the personal property
             70      taxes or uniform fees;
             71          (b) immediately collect the taxes or uniform fees due on the personal property; or
             72          (c) on or before the day on which the tax or uniform fee on personal property is due, obtain
             73      from the taxpayer a bond that is:
             74          (i) payable to the county in an amount equal to the amount of the tax or uniform fee due,
             75      plus 20% of the amount of the tax or uniform fee due; and
             76          (ii) conditioned for the payment of the tax or uniform fee on or before November 30.
             77          (2) (a) An unpaid tax as defined in Section 59-1-705 , or unpaid uniform fee upon personal
             78      property listed with the real property is a lien upon the owner's real property as of 12 o'clock noon
             79      of January 1 of each year.
             80          (b) An unpaid tax as defined in Section 59-1-705 , or unpaid uniform fee upon personal
             81      property not listed with the real property is a lien upon the owner's personal property as of 12
             82      o'clock noon of January 1 of each year.
             83          (3) The assessor or treasurer, as the case may be, shall make the listing under this section:
             84          (a) on the record of assessment of the real property; or
             85          (b) by entering a reference showing the record of the assessment of the personal property
             86      on the record of assessment of the real property.
             87          (4) (a) The amount of tax or uniform fee assessed upon personal property is delinquent if


             88      the tax or uniform fee is not paid within 30 days after the day on which the tax notice or the
             89      combined affidavit and tax notice due under Section 59-2-306 is mailed.
             90          (b) Delinquent taxes or uniform fees under Subsection (4)(a) shall bear interest from the
             91      date of delinquency until the day on which the delinquent tax or uniform fee is paid at a rate that
             92      is 600 basis points above the "Federal Discount Rate" as of the preceding January 1.
             93          Section 6. Section 59-2-1303 is amended to read:
             94           59-2-1303. Seizure and sale -- Method and procedure.
             95          Unless taxes or uniform fees on personal property assessed by the county assessor are paid
             96      or secured as provided under Section 59-2-1302 , the assessor or, if this duty has been reassigned
             97      in an ordinance under Section 17-16-5.5 , the treasurer shall collect the taxes, including accrued
             98      interest and penalties, by seizure or seizure and subsequent sale of any personal property owned
             99      by the person against whom the tax is assessed. The assessor or treasurer, as the case may be, may
             100      seize that personal property on which a delinquent property tax or uniform fee exists at any time
             101      in order to protect a county's interest in that personal property. The sale of personal property shall
             102      be made in the following manner:
             103          (1) (a) For all personal property, except manufactured homes and mobile homes as
             104      provided in Subsection (b), the sale shall be made:
             105          (i) at public auction;
             106          (ii) of a sufficient amount of property to pay the taxes, or uniform fees and interest,
             107      penalties, and costs;
             108          (iii) when practicable, in the city, town, or precinct where the property was seized; and
             109          (iv) after one week's notice of the time and place of the sale, given by publication in a
             110      newspaper having general circulation in the county, or by posting in three public places in the
             111      county.
             112          (b) For manufactured homes and mobile homes that are used as a residence and that are
             113      listed on the personal property roll of the county, the sale shall be made:
             114          (i) at public auction;
             115          (ii) when practicable, in the city, town, or precinct where the property was seized;
             116          (iii) no sooner than one year after the taxes on the property became delinquent as
             117      determined in Section 59-2-1302 ;
             118          (iv) after publication of the date, time, and place of sale in a newspaper having general


             119      circulation in the county, once in each of two successive weeks immediately preceding the date
             120      of the sale; and
             121          (v) after notification, sent by certified mail at least ten days prior to the first date of
             122      publication of the sale in a newspaper, to the owner of the manufactured home or mobile home,
             123      all lien holders of record, and any other person known by the assessor to have an interest in the
             124      manufactured home or mobile home, of the date, time, and place of the sale.
             125          (2) For seizing or selling personal property the assessor or treasurer, as the case may be,
             126      may charge in each case the actual and necessary expenses for travel and seizing, handling,
             127      keeping, selling, or caring for that property.
             128          (3) Upon payment of the price bid for any personal property sold under this section, the
             129      delivery of the property, with a bill of sale, vests title in the purchaser.
             130          (4) All sale proceeds in excess of taxes, or uniform fees and interest, penalties, and costs
             131      shall be returned to the owner of the personal property, and until claimed shall be deposited in the
             132      county treasury and made subject to the order of the owner, the owner's heirs, or assigns.
             133          (5) The unsold portion of any property may be left at the place of sale at the risk of the
             134      owner.
             135          (6) If there is no acceptable purchaser of the property, the property shall be declared the
             136      property of the county. The county executive may sell or rent any property held in the name of
             137      the county at any time after the sale upon terms determined by the county legislative body.
             138          Section 7. Section 59-2-1305 is amended to read:
             139           59-2-1305. Entries of payments made -- Payments to county treasurer.
             140          (1) The assessor or, if this duty has been reassigned in an ordinance under Section
             141      17-16-5.5 , the treasurer shall note on the assessment roll, opposite the names of each person
             142      against whom taxes have been assessed, the amount of the taxes paid.
             143          (2) (a) The assessor or treasurer, as the case may be, shall require all checks to be made
             144      payable to the office of the county assessor or treasurer, respectively.
             145          (b) If the assessor or treasurer receives checks made payable to a payee other than the
             146      office of the county assessor or treasurer, respectively, the assessor or treasurer, as the case may
             147      be, shall immediately endorse the check with a restrictive endorsement that makes the check
             148      payable to the office of the county treasurer.
             149          (3) The assessor shall deposit all monies [he] the assessor collects into an account


             150      controlled by the county treasurer.


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