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First Substitute H.B. 185
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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 [
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; [
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 [
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) [
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 [
150 controlled by the county treasurer.
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