41-1a-206. Payment of property taxes or in lieu fees before registration.
(1) Except as provided in Subsection (2), the division before issuing any registration
shall require from every applicant for the registration a certificate from the county assessor in
which the vehicle has situs for taxation that:
(a) the property tax or in lieu fee on the vehicle for the current registration period has
been paid;
(b) in the assessor's opinion the tax or in lieu fee is a lien on real property sufficient to
secure the payment of the tax; or
(c) the vehicle is exempt by law from payment of property tax or the in lieu fee for the
current registration period.
(2) The requirements of Subsection (1) do not apply to the registration of ambulances,
peace officer patrol vehicles, fire engines, passenger cars and trucks owned and used by the
United States government or by the state of Utah or by any of its political subdivisions, and
motor vehicles assessed by the commission under Section 59-2-201.
Amended by Chapter 164, 2006 General Session
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Last revised: Thursday, May 28, 2009