Utah Code -- Title 59 -- Chapter 02 -- Property Tax Act

Code in HTML Format with Links to Zipped WordPerfect

Updated: 23 July 2008

59-2-101    Short title.

WP Zipped -- 1,448 bytes

59-2-102 (Superseded 01/01/09)    Definitions.

WP Zipped -- 17,714 bytes

59-2-103    Rate of assessment of property -- Residential property.

WP Zipped -- 2,089 bytes

59-2-103.5    Procedures to obtain an exemption for residential property.

WP Zipped -- 2,785 bytes

59-2-104    Situs of property for tax purposes.

WP Zipped -- 2,088 bytes

59-2-105    Situs of public utilities, bridges, ferries, and canals.

WP Zipped -- 1,617 bytes

59-2-107    Classes of personal property -- Rulemaking authority.

WP Zipped -- 2,092 bytes

59-2-201    Assessment by commission -- Determination of value of mining property -- Notification of assessment -- Local assessment of property assessed by the unitary method.

WP Zipped -- 3,917 bytes

59-2-202    Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals.

WP Zipped -- 3,559 bytes

59-2-203    Record of assessment of railroads and other companies -- Review by county assessor.

WP Zipped -- 1,865 bytes

59-2-204    Record of assessment of public utility and air travel companies -- Review by county assessor.

WP Zipped -- 2,015 bytes

59-2-205    Record of assessment of mines -- Review by county assessor.

WP Zipped -- 1,982 bytes

59-2-207    Statements for mines -- Penalty for failure to file statement or information -- Assessment without statement -- Penalty -- Waiver, reduction, or compromise of penalty -- Extension of time for filing statement -- Appeals.

WP Zipped -- 3,372 bytes

59-2-208    Duties of commission and county auditors relative to mines.

WP Zipped -- 1,595 bytes

59-2-209    Assessment of improvements, machinery, or structures placed on mines.

WP Zipped -- 1,640 bytes

59-2-210    Collection and enforcement of tax on mines -- Lien -- Tax liability of owners of fractional interests -- Duties of unit operators -- Penalties.

WP Zipped -- 2,972 bytes

59-2-211    Security for tax on uranium and vanadium mining properties.

WP Zipped -- 2,668 bytes

59-2-212    Equalization of values -- Hearings.

WP Zipped -- 2,358 bytes

59-2-213    Duty to furnish assessment roll to counties.

WP Zipped -- 1,649 bytes

59-2-214    Commission to furnish forms for taxpayers' statements.

WP Zipped -- 10,416 bytes

59-2-215    Chief executive officer of state agency to furnish lists of sold lands.

WP Zipped -- 1,775 bytes

59-2-216    Commission to furnish list of patented lands to county assessors.

WP Zipped -- 1,916 bytes

59-2-217    Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.

WP Zipped -- 1,864 bytes

59-2-301    Assessment by county assessor.

WP Zipped -- 1,495 bytes

59-2-301.1    Assessment of property subject to a conservation easement.

WP Zipped -- 1,632 bytes

59-2-301.2    Definitions -- Assessment of property subject to a minimum parcel size -- Other factors affecting fair market value.

WP Zipped -- 2,283 bytes

59-2-301.3    Definitions -- Assessment of real property subject to a low-income housing covenant.

WP Zipped -- 1,978 bytes

59-2-302    Basis of property taxation for political subdivision.

WP Zipped -- 1,670 bytes

59-2-303    General duties of county assessor.

WP Zipped -- 2,013 bytes

59-2-303.1 (Superseded 01/01/09)    Mandatory cyclical appraisals.

WP Zipped -- 2,485 bytes

59-2-305    Listing property in taxing entities.

WP Zipped -- 1,635 bytes

59-2-306 (Superseded 01/01/09)    Statements by taxpayers -- Power of assessors respecting statements.

WP Zipped -- 2,363 bytes

59-2-307 (Superseded 01/01/09)    Refusal by taxpayer to file signed statement -- Penalty -- Assessor to estimate value -- Reporting information to other counties.

WP Zipped -- 2,972 bytes

59-2-308    Assessment in name of representative -- Assessment of property of decedents -- Assessment of property in litigation.

WP Zipped -- 1,836 bytes

59-2-309    Property escaping assessment -- Duties of assessing authority -- Property willfully concealed -- Penalties.

WP Zipped -- 2,101 bytes

59-2-310    Assessment in name of claimant as well as owner.

WP Zipped -- 1,590 bytes

59-2-311    Completion and delivery of assessment book -- Signed statement required -- Contents of signed statement -- Adjustment of assessment in assessment book.

WP Zipped -- 10,693 bytes

59-2-313    Assessor to furnish information to commission.

WP Zipped -- 1,591 bytes

59-2-314    Penalty for failure to complete assessment book.

WP Zipped -- 1,757 bytes

59-2-315    Liability for willful failure or neglect of duty -- Action on official bond -- Judgment.

WP Zipped -- 1,965 bytes

59-2-320    Total property valuation.

WP Zipped -- 1,554 bytes

59-2-321    Extension of taxes on assessment book.

WP Zipped -- 1,735 bytes

59-2-322    Transmittal of statement to commission.

WP Zipped -- 1,801 bytes

59-2-323    Changes ordered by commission.

WP Zipped -- 2,070 bytes

59-2-324    Entering corrected sum of taxes in assessment book.

WP Zipped -- 1,774 bytes

59-2-325    Statement transmitted to commission and state auditor.

WP Zipped -- 1,823 bytes

59-2-326    Assessment roll delivered to county treasurer.

WP Zipped -- 1,836 bytes

59-2-327    Taxes charged to county treasurer.

WP Zipped -- 2,075 bytes

59-2-328    Duty of auditor upon termination of treasurer's term of office.

WP Zipped -- 1,582 bytes

59-2-329    Verification of auditor's statements.

WP Zipped -- 1,532 bytes

59-2-330    Campers -- Registration certificates and decals obtained from county assessor -- Contents of certificates.

WP Zipped -- 1,771 bytes

59-2-401    Assessment of transitory personal property.

WP Zipped -- 1,852 bytes

59-2-402    Proportional assessment of transitory personal property brought from outside state -- Exemptions -- Reporting requirements -- Penalty for failure to file report -- Claims for rebates and adjustments.

WP Zipped -- 3,323 bytes

59-2-403    Assessment of interstate state-assessed commercial vehicles -- Apportionment.

WP Zipped -- 1,651 bytes

59-2-404 (Superseded 01/01/09)    Uniform fee on aircraft -- Collection of fee by county -- Distribution of fees -- Rules to implement section.

WP Zipped -- 10,664 bytes

59-2-405 (Superseded 01/01/09)    Uniform fee on tangible personal property required to be registered with the state -- Distribution of revenues -- Appeals.

WP Zipped -- 3,320 bytes

59-2-405.1 (Superseded 01/01/09)     Uniform fee on certain vehicles weighing 12,000 pounds or less -- Distribution of revenues -- Appeals.

WP Zipped -- 3,393 bytes

59-2-405.2    Definitions -- Uniform statewide fee on certain tangible personal property -- Distribution of revenues -- Rulemaking authority -- Determining the length of a vessel.

WP Zipped -- 9,822 bytes

59-2-405.3    Uniform statewide fee on motor homes -- Distribution of revenues.

WP Zipped -- 2,756 bytes

59-2-406    Collection of uniform fees and other motor vehicle fees.

WP Zipped -- 4,072 bytes

59-2-407    Administration of uniform fees.

WP Zipped -- 2,864 bytes

59-2-501    Short title.

WP Zipped -- 1,438 bytes

59-2-502    Definitions.

WP Zipped -- 3,407 bytes

59-2-503    Qualifications for agricultural use assessment.

WP Zipped -- 3,438 bytes

59-2-504    Exclusions from designation as agricultural use -- Exception.

WP Zipped -- 2,424 bytes

59-2-505    Indicia of value for agricultural use assessment -- Inclusion of fair market value on certain property tax notices.

WP Zipped -- 2,414 bytes

59-2-506    Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution -- Appeal to county board of equalization.

WP Zipped -- 3,928 bytes

59-2-506.5    Conservation easement rollback tax -- One-time in lieu fee payment -- Computation -- Lien -- Interest -- Notice -- Procedure -- Collection -- Distribution.

WP Zipped -- 3,794 bytes

59-2-507    Land included as agricultural -- Site of farmhouse excluded -- Taxation of structures and site of farmhouse.

WP Zipped -- 1,855 bytes

59-2-508    Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice.

WP Zipped -- 3,310 bytes

59-2-509    Change of ownership or legal description.

WP Zipped -- 2,123 bytes

59-2-510    Separation of land.

WP Zipped -- 1,684 bytes

59-2-511    Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title.

WP Zipped -- 3,777 bytes

59-2-512    Land located in more than one county.

WP Zipped -- 1,756 bytes

59-2-513    Tax list and duplicate.

WP Zipped -- 1,584 bytes

59-2-514    State Farmland Evaluation Advisory Committee -- Membership -- Duties.

WP Zipped -- 2,002 bytes

59-2-515    Rules prescribed by commission.

WP Zipped -- 1,486 bytes

59-2-701    Appraisal by certified or licensed appraisers only -- Certification of elected county assessors.

WP Zipped -- 2,289 bytes

59-2-702    Education and training of appraisers -- Continuing education for appraisers and county assessors.

WP Zipped -- 2,141 bytes

59-2-703    Commission to assist county assessors -- Appraisers provided upon request -- Costs of services -- Contingency fee arrangements prohibited.

WP Zipped -- 2,499 bytes

59-2-704    Assessment studies -- Sharing of data -- Factoring assessment rates -- Corrective action.

WP Zipped -- 2,697 bytes

59-2-704.5    Commission to adopt rules -- Legislative review.

WP Zipped -- 2,120 bytes

59-2-705    Personal property audits -- Records confidential -- Cost.

WP Zipped -- 1,975 bytes

59-2-801    Apportionment of property assessed by commission.

WP Zipped -- 4,015 bytes

59-2-802    Statement of commission transmitted to county auditors -- Contents of statement -- Duties of auditors -- Change of assessment prohibited.

WP Zipped -- 2,055 bytes

59-2-803    Statement transmitted by county auditors to governing bodies -- Contents of statement.

WP Zipped -- 1,922 bytes

59-2-901    Determination of rate by commission -- Transmittal to county and state auditors.

WP Zipped -- 1,797 bytes

59-2-902    Minimum basic tax levy for school districts.

WP Zipped -- 3,291 bytes

59-2-903    Remittance to credit of Uniform School Fund of moneys in excess of basic state-supported school program -- Manner.

WP Zipped -- 1,951 bytes

59-2-904    Participation by district in state's contributions to state-supported leeway program.

WP Zipped -- 1,809 bytes

59-2-905    Legislature to set minimum rate of levy for state's contribution to minimum school program -- Matters to be considered -- Commission to transmit rate to auditors -- Acknowledgment of receipt.

WP Zipped -- 1,908 bytes

59-2-906    Rates fixed by commission valid.

WP Zipped -- 1,499 bytes

59-2-906.1 (Superseded 01/01/09)    Property Tax Valuation Agency Fund -- Creation -- Statewide levy -- Additional county levy permitted.

WP Zipped -- 4,901 bytes

59-2-906.2 (Superseded 01/01/09)    Disbursement of monies in the Property Tax Valuation Agency Fund -- Use of funds.

WP Zipped -- 3,525 bytes

59-2-906.3 (Superseded 01/01/09)    Additional levies by counties.

WP Zipped -- 2,335 bytes

59-2-906.4 (Superseded 01/01/09)    Accounting records for levies.

WP Zipped -- 1,713 bytes

59-2-908    Single aggregate limitation -- Maximum levy.

WP Zipped -- 2,348 bytes

59-2-909    Time for adoption of levy -- County purpose requirement.

WP Zipped -- 1,597 bytes

59-2-910    Amount available for each purpose.

WP Zipped -- 1,498 bytes

59-2-911 (Superseded 01/01/09)    Exceptions to maximum levy limitation.

WP Zipped -- 3,330 bytes

59-2-912    Time for adoption of levy -- Certification to county auditor.

WP Zipped -- 2,469 bytes

59-2-913    Definitions -- Statement of amount and purpose of levy -- Contents of statement -- Filing with county auditor -- Transmittal to commission -- Calculations for establishing tax levies -- Format of statement.

WP Zipped -- 2,654 bytes

59-2-914    Excess levies -- Commission to recalculate levy -- Notice to implement adjusted levies to county auditor.

WP Zipped -- 2,549 bytes

59-2-916    Tax for development of Colorado River Water Project.

WP Zipped -- 1,652 bytes

59-2-917    Use of funds.

WP Zipped -- 1,717 bytes

59-2-918    Advertisement of proposed tax increase -- Notice -- Contents.

WP Zipped -- 4,018 bytes

59-2-918.5     Hearings on judgment levies -- Advertisement.

WP Zipped -- 2,585 bytes

59-2-918.6    New and remaining school district budgets -- Advertisement -- Public hearing.

WP Zipped -- 2,678 bytes

59-2-919 (Superseded 01/01/09)    Resolution proposing tax increases -- Notice -- Contents of notice of proposed tax increase -- Hearing -- Dates.

WP Zipped -- 7,036 bytes

59-2-919.1 (Superseded 01/01/09)    Property tax notice requirement -- Content of notice.

WP Zipped -- 2,620 bytes

59-2-920    Resolution and levy to be forwarded to commission -- Exception.

WP Zipped -- 1,869 bytes

59-2-921    Changes in assessment roll -- Rate adjustments -- Notice.

WP Zipped -- 2,235 bytes

59-2-922    Replacement resolution for greater tax rate.

WP Zipped -- 1,722 bytes

59-2-923    Adoption of final budget -- Preconditions -- Expenditures of money prior to adoption of budget.

WP Zipped -- 1,881 bytes

59-2-924 (Superseded 01/01/09)    Report of valuation of property to county auditor and commission -- Transmittal by auditor to governing bodies -- Certified tax rate -- Calculation of certified tax rate -- Rulemaking authority -- Adoption of tentative budget.

WP Zipped -- 11,451 bytes

59-2-924.1    Commission authorized to adjust taxing entity's certified rate for clerical error -- Requirements -- Amount of adjustment.

WP Zipped -- 2,412 bytes

59-2-924.2    Adjustments to the calculation of a taxing entity's certified tax rate.

WP Zipped -- 13,418 bytes

59-2-924.3     Adjustment of the calculation of the certified tax rate for a school district imposing a capital outlay levy in a county of the first class.

WP Zipped -- 3,221 bytes

59-2-924.4    Adjustment of the calculation of the certified tax rate for certain divided school districts.

WP Zipped -- 3,284 bytes

59-2-926 (Superseded 01/01/09)    Proposed tax increase by state -- Notice -- Contents -- Dates.

WP Zipped -- 11,189 bytes

59-2-1001    County board of equalization -- Public hearings -- Hearing officers -- Notice of decision -- Rulemaking.

WP Zipped -- 2,415 bytes

59-2-1002    Change in assessment -- Force and effect -- Additional assessments -- Notice to interested persons.

WP Zipped -- 2,159 bytes

59-2-1003    Power of county board to increase or decrease assessment.

WP Zipped -- 1,653 bytes

59-2-1004    Appeal to county board of equalization -- Real property -- Time period for appeal -- Decision of board -- Extensions approved by commission -- Appeal to commission.

WP Zipped -- 3,584 bytes

59-2-1004.5    Valuation adjustment for decrease in taxable value caused by a natural disaster.

WP Zipped -- 3,227 bytes

59-2-1004.6    Tax relief for decrease in fair market value due to access interruption.

WP Zipped -- 3,107 bytes

59-2-1005    Procedures for appeal of personal property valuation -- Time for appeal -- Hearing -- Decision -- Appeal to commission.

WP Zipped -- 2,996 bytes

59-2-1006    Appeal to commission -- Duties of auditor -- Decision by commission.

WP Zipped -- 2,633 bytes

59-2-1007    Objection to assessment by commission -- Application -- Contents of application -- Amending an application -- Hearings -- Appeals.

WP Zipped -- 3,978 bytes

59-2-1008    Investigations by commission -- Assessment of escaped property -- Increase or decrease of assessed valuation.

WP Zipped -- 2,099 bytes

59-2-1009    Equalization based on reports of county auditors.

WP Zipped -- 1,569 bytes

59-2-1010    Statement of equalization to be sent to county auditors.

WP Zipped -- 1,686 bytes

59-2-1011    Record of changes -- Form and contents of signed statement.

WP Zipped -- 1,826 bytes

59-2-1101    Exemption of certain property -- Proportional payments for certain property -- County legislative body authority to adopt rules or ordinances.

WP Zipped -- 4,073 bytes

59-2-1102    Determination of exemptions by board of equalization -- Appeal -- Application for exemption -- Annual statement -- Exceptions.

WP Zipped -- 4,521 bytes

59-2-1103    State lands exemption -- Exceptions to exemption.

WP Zipped -- 2,489 bytes

59-2-1104    Definitions -- Veteran's exemption -- Amount of veteran's exemption.

WP Zipped -- 3,705 bytes

59-2-1105    Application for veteran's exemption -- Rulemaking authority -- Statement -- County authority to make refunds.

WP Zipped -- 5,616 bytes

59-2-1106    Exemption of property owned by blind persons or their unmarried surviving spouses or minor orphans -- Amount -- Application -- County authority to make refunds.

WP Zipped -- 3,083 bytes

59-2-1107    Indigent persons -- Amount of abatement.

WP Zipped -- 1,764 bytes

59-2-1108    Indigent persons -- Deferral of taxes -- Interest rate -- Treatment of deferred taxes.

WP Zipped -- 2,685 bytes

59-2-1109    Indigent persons -- Deferral or abatement -- Application -- County authority to make refunds.

WP Zipped -- 3,735 bytes

59-2-1110    Exemption of property used to furnish power for irrigation purposes -- Computation of power used for irrigation.

WP Zipped -- 2,157 bytes

59-2-1111    Exemption of property used for irrigation purposes.

WP Zipped -- 1,644 bytes

59-2-1112    Livestock exemption.

WP Zipped -- 1,558 bytes

59-2-1113    Exemption of household furnishings.

WP Zipped -- 1,555 bytes

59-2-1114    Exemption of inventory or other tangible personal property held for sale.

WP Zipped -- 2,638 bytes

59-2-1115 (Superseded 01/01/09)    Exemption of certain tangible personal property.

WP Zipped -- 2,506 bytes

59-2-1201    Purpose of part.

WP Zipped -- 1,838 bytes

59-2-1202    Definitions.

WP Zipped -- 5,244 bytes

59-2-1203    Right to file claim -- Death of claimant.

WP Zipped -- 2,682 bytes

59-2-1204    Renter's and homeowner's credits authorized -- No interest allowed.

WP Zipped -- 1,943 bytes

59-2-1205    Time for filing claim for renter's credit.

WP Zipped -- 1,579 bytes

59-2-1206    Application for homeowner's credit -- Time for filing -- Payment from General Fund.

WP Zipped -- 2,552 bytes

59-2-1207    Claim applied against tax liability -- One claimant per household per year.

WP Zipped -- 1,794 bytes

59-2-1208    Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit.

WP Zipped -- 2,624 bytes

59-2-1209    Amount of renter's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit -- Maximum credit -- Renter's credit may be claimed only for rent that does not constitute a rental assistance payment.

WP Zipped -- 2,890 bytes

59-2-1211    Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.

WP Zipped -- 1,903 bytes

59-2-1213    Statement required of renter claimant.

WP Zipped -- 1,600 bytes

59-2-1214    Redetermination of claim by commission or county.

WP Zipped -- 1,718 bytes

59-2-1215    Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.

WP Zipped -- 2,111 bytes

59-2-1216    Rented homestead -- Rent constituting property taxes.

WP Zipped -- 1,611 bytes

59-2-1217    Denial of relief -- Appeal.

WP Zipped -- 1,589 bytes

59-2-1219    Claim disallowed if residence obtained for purpose of receiving benefits.

WP Zipped -- 1,563 bytes

59-2-1220    Extension of time for filing claim -- County authority to make refunds.

WP Zipped -- 2,235 bytes

59-2-1301    Tax has effect of judgment -- Lien has effect of execution.

WP Zipped -- 1,639 bytes

59-2-1302 (Superseded 01/01/09)    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.

WP Zipped -- 3,111 bytes

59-2-1303    Seizure and sale -- Method and procedure.

WP Zipped -- 3,288 bytes

59-2-1304    Rate of previous year governs -- Proration among taxing units.

WP Zipped -- 1,740 bytes

59-2-1305    Entries of payments made -- Payments to county treasurer.

WP Zipped -- 2,008 bytes

59-2-1306    Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.

WP Zipped -- 1,982 bytes

59-2-1307    Entries of tax payments made on rail cars or state-assessed commercial vehicles.

WP Zipped -- 2,129 bytes

59-2-1308    Property assessed by commission -- Collection procedures -- Exceptions.

WP Zipped -- 2,439 bytes

59-2-1309    Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.

WP Zipped -- 2,581 bytes

59-2-1310    Collection by seizure and sale -- Procedure -- Costs.

WP Zipped -- 2,456 bytes

59-2-1311    Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.

WP Zipped -- 1,788 bytes

59-2-1312    Examination of books of county officers by state officers.

WP Zipped -- 1,554 bytes

59-2-1313    Attorney general to prosecute delinquent officers.

WP Zipped -- 1,582 bytes

59-2-1314    Informalities and time prescribed for action -- Effect on validity of tax.

WP Zipped -- 1,559 bytes

59-2-1315    Disposition of fines and forfeitures.

WP Zipped -- 1,532 bytes

59-2-1316    Annual settlements between county assessor, county treasurer, and county auditor.

WP Zipped -- 1,638 bytes

59-2-1317    Index of property owners -- Tax notice -- Contents of notice.

WP Zipped -- 2,581 bytes

59-2-1318    Date of payment of property tax -- Notation on assessment roll.

WP Zipped -- 1,538 bytes

59-2-1319    Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.

WP Zipped -- 1,789 bytes

59-2-1320    Settlements with county legislative bodies.

WP Zipped -- 1,730 bytes

59-2-1321    Erroneous or illegal assessments -- Deductions and refunds.

WP Zipped -- 1,814 bytes

59-2-1322    Property assessed more than once.

WP Zipped -- 1,572 bytes

59-2-1323    Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.

WP Zipped -- 1,679 bytes

59-2-1324    Taxes to be paid before distribution of estate of a deceased person.

WP Zipped -- 1,628 bytes

59-2-1325    Nature and extent of lien -- Time of attachment.

WP Zipped -- 1,576 bytes

59-2-1326    Illegal tax -- Injunction to restrain collection.

WP Zipped -- 1,699 bytes

59-2-1327    Payment of tax under protest -- Circumstances where authorized -- Action to recover tax paid.

WP Zipped -- 1,696 bytes

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.

WP Zipped -- 2,518 bytes

59-2-1329    Right to injunction limited.

WP Zipped -- 1,707 bytes

59-2-1330 (Superseded 01/01/09)    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.

WP Zipped -- 5,184 bytes

59-2-1331    Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.

WP Zipped -- 3,293 bytes

59-2-1332    Extension of date of delinquency.

WP Zipped -- 1,879 bytes

59-2-1332.5    Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.

WP Zipped -- 3,421 bytes

59-2-1333    Errors or omissions -- In assessment book -- Authority to correct.

WP Zipped -- 1,680 bytes

59-2-1334    Ommission, error, or defect in delinquent lists -- Republication.

WP Zipped -- 1,637 bytes

59-2-1335    Abbreviations permitted in proceedings.

WP Zipped -- 3,371 bytes

59-2-1337    Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.

WP Zipped -- 1,857 bytes

59-2-1338    Record of delinquent taxes -- Contents of record.

WP Zipped -- 1,945 bytes

59-2-1339    Form of treasurer's certificate -- Contents of form.

WP Zipped -- 10,560 bytes

59-2-1342    Assessment and sale of property after attachment of county tax lien.

WP Zipped -- 1,768 bytes

59-2-1343    Tax Sale Listing.

WP Zipped -- 1,672 bytes

59-2-1345    Daily statement of accounts -- Audits.

WP Zipped -- 2,269 bytes

59-2-1346    Redemption -- Time allowed.

WP Zipped -- 2,318 bytes

59-2-1347    Redemption -- Adjustment or deferral of taxes -- Interest.

WP Zipped -- 3,265 bytes

59-2-1348    Certificate of redemption.

WP Zipped -- 1,610 bytes

59-2-1349    Co-owners -- Procedures for redemption.

WP Zipped -- 1,671 bytes

59-2-1350    Land irregularly or erroneously assessed not to be sold.

WP Zipped -- 1,866 bytes

59-2-1351    Sales by county -- Notice of tax sale -- Entries on record.

WP Zipped -- 11,331 bytes

59-2-1351.1    Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.

WP Zipped -- 4,387 bytes

59-2-1351.3    No purchaser at tax sale -- Property struck off to county.

WP Zipped -- 2,285 bytes

59-2-1351.5    Disposition of property struck off to county.

WP Zipped -- 3,150 bytes

59-2-1351.7    Partial interest tax sales.

WP Zipped -- 2,130 bytes

59-2-1352    Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.

WP Zipped -- 2,188 bytes

59-2-1353    Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.

WP Zipped -- 2,061 bytes

59-2-1354    Notice of intention to foreclose -- Service of notice.

WP Zipped -- 1,814 bytes

59-2-1355    Trial -- Findings -- Decree.

WP Zipped -- 2,467 bytes

59-2-1356    Sale -- Certificate of sale to be issued.

WP Zipped -- 1,758 bytes

59-2-1357    Redemption at foreclosure sale.

WP Zipped -- 1,560 bytes

59-2-1358    Foreclosure deemed a cumulative remedy.

WP Zipped -- 1,608 bytes

59-2-1359    Collection of taxes -- Removal or destruction of property.

WP Zipped -- 1,931 bytes

59-2-1360    Proceedings before commission.

WP Zipped -- 1,604 bytes

59-2-1361    Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes due -- Security during proceedings.

WP Zipped -- 3,113 bytes

59-2-1362    Certified copy of tax sale record prima facie evidence of regularity.

WP Zipped -- 1,821 bytes

59-2-1363    Misnomer or mistake as to ownership does not affect sale.

WP Zipped -- 1,581 bytes

59-2-1364    Record of deeds issued -- Acknowledgment.

WP Zipped -- 1,649 bytes

59-2-1365    Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.

WP Zipped -- 2,638 bytes

59-2-1366    Apportionment of redemption or assignment money.

WP Zipped -- 1,831 bytes

59-2-1372    Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.

WP Zipped -- 1,733 bytes

59-2-1501    Title.

WP Zipped -- 1,515 bytes

59-2-1502    Definitions.

WP Zipped -- 2,010 bytes

59-2-1503    Property tax treatment of transportable factory-built housing units.

WP Zipped -- 1,910 bytes  

means this portion of the Utah Code has been modified since the last update on 1 May 2008.

---

Last revised: 23 July 2008

If you have questions about this site, e-mail: legisweb@utah.gov
Legislative Home Page | State Home Page