H.B. 300

1

PROVIDING NOTICE OF DELINQUENT
2 PROPERTY TAX
3 2000 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Marda Dillree
6 AN ACT RELATING TO PROPERTY TAX; GRANTING COUNTIES THE OPTION OF
7 SENDING NOTICE OF DELINQUENT PROPERTY TAXES BY MAIL; AND MAKING
8 TECHNICAL CORRECTIONS.
9 This act affects sections of Utah Code Annotated 1953 as follows:
10 AMENDS:
11 59-2-1332.5, as last amended by Chapter 143, Laws of Utah 1997
12 Be it enacted by the Legislature of the state of Utah:
13 Section 1. Section 59-2-1332.5 is amended to read:
14 59-2-1332.5. Mailing notice of delinquency or publication of delinquent list --
15 Contents -- Notice.
16 (1) [(a)] Except as provided in Subsection [(1)(b)] (3), on or before December 31 of each
17 year, the county treasurer shall [publish the] provide notice of delinquency in the payment of
18 property taxes by:
19 (a) sending a notice, by mail, postage prepaid, to each delinquent taxpayer S , RECORD LIEN
19a HOLDER, AND OTHER INTERESTED PARTIES REQUESTING NOTICE s , which includes:
20 (i) a statement that delinquent taxes are due;
21 (ii) the amount of delinquent taxes due, exclusive of penalty;
22 (iii) the names of the owners of the property, if known;
23 (iv) a description or the property identification number of the delinquent property; and
24 (v) a statement that interest shall accrue as of January 1 following the date of the
25 delinquency unless the delinquent taxes, plus the penalty, are paid before January 16; or
26 (b) publishing a delinquent list in one issue of a newspaper having general circulation in
27 the county.

28 (2) The list described in Subsection (1)(b) shall:
29 (a) be arranged alphabetically and contain the amount of taxes due [for the preceding year],
30 exclusive of penalty[. The list shall]; and
31 (b) contain:
32 (i) the names of the owners[, when] of the property, if known; [and]
33 (ii) a description or the property identification number of the delinquent property[.]; and
34 (iii) a notice that interest shall accrue as of January 1 following the date of the delinquency
35 unless the delinquent taxes, plus the penalty, are paid before January 16.
36 [(b)] (3) If the county legislative body extends the date when taxes become delinquent
37 under Subsection 59-2-1332 (1), the date in Subsection (1)[(a)] shall be January 10.
38 [(2) The county treasurer shall publish with the list a notice that interest shall accrue as of
39 January 1 following the date of the delinquency unless the delinquent taxes, together with the
40 penalty, are paid before January 16.]




Legislative Review Note
as of 1-28-00 8:23 AM

A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel