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S.B. 186
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6 AN ACT RELATING TO THE PROPERTY TAX ACT; CLARIFYING THAT UNIFORM FEES
7 ARE SUBJECT TO THE SAME COLLECTIONS AND DELINQUENCY PROVISIONS AS
8 PERSONAL PROPERTY; REMOVING THE DEADLINE FOR LISTING UNPAID TAXES
9 OR UNPAID UNIFORM FEES ON RECORDS OF ASSESSMENT; MAKING TECHNICAL
10 CHANGES; AND PROVIDING AN EFFECTIVE DATE.
11 This act affects sections of Utah Code Annotated 1953 as follows:
12 AMENDS:
13 59-2-1302, as last amended by Chapter 237, Laws of Utah 1992
14 59-2-1308, as last amended by Chapter 22, Laws of Utah 1989
15 Be it enacted by the Legislature of the state of Utah:
16 Section 1. Section 59-2-1302 is amended to read:
17 59-2-1302. Assessor's duties -- Lien of tax on personal property and on uniform fees
18 -- Delinquency interest -- Rate.
19 (1) At the time of [
20 property the assessor shall:
21 (a) list the personal property tax or uniform fee as provided in Subsection (3) with the real
22 property of the owner in the manner required by law if[
23 determines that the real property is sufficient to secure the payment of the personal property taxes
24 or uniform fees;
25 (b) immediately collect the taxes or uniform fees due on the personal property; or
26 (c) on or before the day [
27 due, obtain from the taxpayer a [
1 (i) payable to the county in an amount [
2 the tax or uniform fee due, plus 20% of the amount of the tax or uniform fee due; and
3 (ii) conditioned for the payment of the tax [
4 30.
5 (2) (a) [
6 personal property listed with the real property [
7 property [
8 (b) An unpaid tax as defined in Section 59-1-705, or unpaid uniform fee upon personal
9 property not listed with the real property is a lien upon the owner's personal property as of 12
10 o'clock noon of January 1 of each year.
11 [
12 under this section:
13 [
14 [
15 the personal property on the record of assessment of the real property.
16 [
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19 [
20 delinquent if the tax or uniform fee is not paid within 30 days [
21 which the tax notice[
22 is mailed.
23 (b) Delinquent taxes or uniform fees under Subsection (4)(a) shall bear interest from the
24 date of delinquency until the day on which the delinquent tax or uniform fee is paid at a rate
25 [
26 January 1.
27 Section 2. Section 59-2-1308 is amended to read:
28 59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions.
29 (1) Property taxes assessed by the commission shall be collected, billed, and paid in the
30 manner provided for the collection, billing, and enforcement of other general property taxes under
31 this chapter, except:
1 (a) the rolling stock of car companies; and [
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3 (b) if employed in a common-carrier business[
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6 (i) automobiles;
7 (ii) motor stages;
8 (iii) motor transports; and
9 (iv) trailers.
10 (2) (a) [
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14 a taxpayer described in Subsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:
15 (i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201;
16 (ii) the taxpayer gives any indication of [
17 (A) departing from [
18 (B) removing the [
19 (iii) the taxpayer does any other act which may prejudice or hinder the collection process
20 for any assessment period[
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22 (b) If [
23 shall [
24 (i) for personal property and uniform fees, in the same manner as is provided for the
25 collection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303 [
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27 (ii) for all other property, including personal property and uniform fees listed with real
28 property under Section 59-2-1302, in the same manner as is provided for the collection of
29 delinquent taxes under Section 59-2-1331 [
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31 (c) The provisions [
1 by the commission or the county assessor[
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3 of taxpayers other than a taxpayer described in Subsection (1)(a) or (b).
4 Section 3. Effective date.
5 This act takes effect on January 1, 1998.
Legislative Review Note
as of 2-6-97 12:34 PM
A limited legal review of this bill raises no obvious constitutional or statutory concerns.
Office of Legislative Research and General Counsel
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