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H.B. 206 Enrolled

    

PROPERTY TAX AMENDMENTS

    
1997 GENERAL SESSION

    
STATE OF UTAH

    
Sponsor: David Ure

    AN ACT RELATING TO REVENUE AND TAXATION; MODIFYING A TREASURER'S
    DUTIES WITH RESPECT TO PROPERTY TAX AND THE ASSESSMENT ROLL;
    MODIFYING PROVISIONS REGARDING THE DELINQUENCY DATE AND
    EXTENSIONS OF THE DELINQUENCY DATE; ALLOWING THE ASSESSOR TO
    CORRECT CLERICAL ERRORS; MODIFYING PROCEDURES FOR REDEMPTION;
    ELIMINATING THE FEE FOR TAX DEEDS; REQUIRING THE AUDITOR TO ISSUE
    A WARRANT FOR DELINQUENT TAXES; AND MAKING TECHNICAL
    CORRECTIONS.
    This act affects sections of Utah Code Annotated 1953 as follows:
    AMENDS:
         59-2-1317, as last amended by Chapters 181 and 278, Laws of Utah 1995
         59-2-1318, as repealed and reenacted by Chapter 3, Laws of Utah 1988
         59-2-1319, as repealed and reenacted by Chapter 3, Laws of Utah 1988
         59-2-1331, as last amended by Chapter 181, Laws of Utah 1995
         59-2-1332, as last amended by Chapter 146, Laws of Utah 1994
         59-2-1332.5, as last amended by Chapter 181, Laws of Utah 1995
         59-2-1333, as last amended by Chapter 227, Laws of Utah 1993
         59-2-1349, as last amended by Chapter 181, Laws of Utah 1995
         59-2-1364, as repealed and reenacted by Chapter 3, Laws of Utah 1988
         59-4-102, as renumbered and amended by Chapter 2, Laws of Utah 1987
    Be it enacted by the Legislature of the state of Utah:
        Section 1. Section 59-2-1317 is amended to read:
         59-2-1317. Index of property owners -- Tax notice.
        [(1) Upon receipt of the assessment roll, the county treasurer shall index the names of all
    property owners shown by the assessment roll. The commission shall prescribe a form of index

    which shall be uniform in all the counties throughout the state.]
        [(2) (a)] (1) The treasurer shall proceed to collect the taxes and furnish to each taxpayer,
    except those taxpayers under Sections 59-2-1302 and 59-2-1307, by mail, postage prepaid, or leave
    at the taxpayer's residence or usual place of business, if known, a notice containing:
        [(i)] (a) the kind and value of property assessed to the taxpayer;
        [(ii) the street address of the property, where applicable;]
        (b) the street address of the property, if available to the county;
        [(iii)] (c) if the property is subject to a detailed review in the next year under Section
    59-2-303.1; and
        [(iv)] (d) the amount of tax levied[; and].
        [(v) for notices applicable to the 1995 ad valorem tax year, the following statement:]
        ["The 1995 Utah State Legislature and the governor reduced the minimum basic tax rate and
    took other legislative action for property taxpayers statewide, resulting in a (the amount of the
    statewide reduction determined by the commission under Subsection (2)(c)) property tax reduction.
    Without this reduction, property taxes on an average home valued at $100,000 would have increased
    by an additional (amount)."]
        [(b) The notice shall set out the aggregate amount of taxes to be paid for state, county, city,
    town, school, and other purposes.]
        [(c) (i) The commission shall determine the amount of the statewide reduction on or before
    June 22, 1995, for purposes of the notice required under Subsection (2)(a)(v).]
        [(ii) The amount of the statewide reduction under Subsection (2)(c)(i) shall be no less than
    $122,000,000.]
        [(3)] (2) For any property on which a property tax delinquency exists, the treasurer shall
    stamp on the notice "Prior taxes are delinquent on this parcel." The notice shall set out separately
    all taxes levied only on a certain kind or class of property for a special purpose or purposes, and shall
    have printed or stamped on it [the effective rate of taxation for each purpose for which taxes have
    been levied,] when and where the taxes are payable, the date the taxes will be delinquent, and the
    penalty provided by law.

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        [(4)] (3) The notice shall be mailed by November 1. [The notice shall be in duplicate form
    and the ] The treasurer shall keep on file in the treasurer's office the information set forth in the
    notice. The county treasurer need not mail out a tax receipt acknowledging payment.
        [(5) After notices have been mailed, the county treasurer shall make available the assessment
    roll, map books, and statements to the clerk of the county board of equalization.]
        Section 2. Section 59-2-1318 is amended to read:
         59-2-1318. Date of payment of property tax -- Notation on assessment roll.
        The county treasurer shall mark the date of the payment of any tax [in] on the assessment roll
    opposite the property identification number.
        Section 3. Section 59-2-1319 is amended to read:
         59-2-1319. Receipts for payments -- Payment by warrant -- Cash payments required
     -- Exceptions.
        (1) [The] 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 [any] the taxes, specifying the amount of [the
    assessment,] the taxes due, the property identification number, and the aggregate amount of taxes
    paid.
        (2) County warrants shall be taken in payment of county taxes, city warrants in payment of
    city taxes, and school district warrants in payment of school district taxes.
        (3) All taxes shall be paid in cash, unless the county treasurer adopts rules otherwise.
        Section 4. Section 59-2-1331 is amended to read:
         59-2-1331. Date tax is delinquent -- Penalty -- Interest -- Payments.
        (1) [All] (a) Except as provided in Subsection (1)(b), all taxes, unless otherwise specifically
    provided for under Section 59-2-1332, or other law, unpaid or postmarked after November 30 of
    each year following the date of levy, are delinquent, and the county treasurer shall close the
    treasurer's office for the posting of current year tax payments until a delinquent list has been
    prepared.
        (b) Notwithstanding Subsection (1)(a), if November 30 falls on a Saturday, Sunday, or
    holiday:

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        (i) the date of the next following day that is not a Saturday, Sunday, or holiday shall be
    substituted in Subsection (1)(a) and Subsection 59-2-1332(1) for November 30; and
        (ii) the date of the day occurring 30 days after the date under Subsection (1)(b)(i) shall be
    substituted in Subsection 59-2-1332(1) for December 30.
        (2) For each parcel, all delinquent taxes on each separately assessed parcel are subject to a
    penalty of 2% of the amount of the taxes or $10, whichever is greater. Unless the delinquent taxes,
    together with the penalty, are paid before January 16, the amount of taxes and penalty shall bear
    interest on a per annum basis from January 1 following the delinquency date. This interest rate is
    600 basis points (6%) above the "Federal Discount Rate" that exists on January 1 following the date
    of delinquency.
        (3) If the delinquency exceeds one year, the amount of taxes and penalties for that year and
    all succeeding years shall bear interest until settled in full through redemption or tax sale. The
    interest rate to be applied shall be calculated for each year as established under Subsection (2) and
    shall apply on each individual year's delinquency until paid.
        (4) The county treasurer may accept and credit on account against taxes becoming due
    during the current year, at any time before or after the tax rates are adopted, but not subsequent to
    the date of delinquency, either:
        (a) payments in amounts of not less than $10; or
        (b) the full amount of the unpaid tax.
        Section 5. Section 59-2-1332 is amended to read:
         59-2-1332. Extension of date of delinquency.
        (1) 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 date when taxes become delinquent from
    November 30 to noon on December [20] 30. If the county legislative body so extends this date, the
    county legislative body shall publish a notice of the proclamation covering this extension in a
    newspaper of general circulation in the county in at least two issues before November 1 of the year
    in which the taxes are to be paid.
        (2) In all cases where the county legislative body extends the date when taxes become

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    delinquent, the date for the selling of property to the county for delinquent taxes shall be extended
    [20] 30 days from the dates provided by law.
        Section 6. Section 59-2-1332.5 is amended to read:
         59-2-1332.5. Publication of delinquent list -- Contents -- Notice.
        (1) [On] (a) Except as provided in Subsection (1)(b), on or before December 31, the county
    treasurer shall[, under the direction of the county executive,] publish the delinquent list in one issue
    of a newspaper having general circulation in the county. The list shall be arranged alphabetically
    and contain the amount of taxes due for the preceding year, exclusive of penalty. The list shall
    contain:
        [(a)] (i) the names of the owners, when known; and
        [(b)] (ii) a description or the property identification number of the delinquent property.
        (b) If the county legislative body extends the date when taxes become delinquent under
    Subsection 59-2-1332(1), the date in Subsection (1)(a) shall be January 10.
        (2) The county treasurer shall publish with the list a notice that interest shall accrue as of
    January 1 following the date of the delinquency unless the delinquent taxes, together with the
    penalty, are paid before January [1] 16.
        Section 7. Section 59-2-1333 is amended to read:
         59-2-1333. Errors or omissions -- In assessment book -- Authority to correct.
        [Omissions, errors, or defects] 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 prior to the sale for delinquent
    taxes and after the original assessment was made.
        Section 8. Section 59-2-1349 is amended to read:
         59-2-1349. Co-owners -- Procedures for redemption.
        If two or more persons own [a piece of] an undivided interest in property on which a
    delinquency exists, any owner may redeem the owner's interest in the property upon payment of that
    portion of the taxes, interest, penalties, and administrative costs which the owner's interest bears to
    the whole, as determined by the county legislative body.

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        Section 9. Section 59-2-1364 is amended to read:
         59-2-1364. Fees for issuing deeds -- Amount.
        The county auditor shall make and keep on file in the county auditor's office a record of all
    tax deeds issued[, collect $2 for each deed issued, and pay the amount into the county treasury]. The
    acknowledgment of all deeds shall be taken by the county recorder, or other county officer
    authorized to take acknowledgments, free of charge. No charge may be made by the county auditor
    for the making of any deed where the county is the grantee.
        Section 10. Section 59-4-102 is amended to read:
         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 the tax becomes delinquent, the county auditor [may] shall issue a
    warrant in the name of the county directed to the clerk of the district court for that county. The clerk
    shall enter in the judgment docket, in the column for judgment debtors, the name of the delinquent
    taxpayer mentioned in the warrant and, in the appropriate columns, the amount of tax, penalties,
    interest, and other costs for which the warrant is issued and the date when the warrant is filed. The
    warrant so docketed has the force and effect of a judgment duly rendered by a district court and
    docketed in the office of the clerk, and the county has the same remedies against the possessor or
    user as any other judgment creditor.

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