H.B. 300 Enrolled

PROVIDING NOTICE OF DELINQUENT PROPERTY TAX
2000 GENERAL SESSION
STATE OF UTAH
Sponsor: Marda Dillree
AN ACT RELATING TO PROPERTY TAX; GRANTING COUNTIES THE OPTION OF
SENDING NOTICE OF DELINQUENT PROPERTY TAXES BY MAIL; AND MAKING
TECHNICAL CORRECTIONS.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-2-1332.5, as last amended by Chapter 143, Laws of Utah 1997
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-2-1332.5 is amended to read:
59-2-1332.5. Mailing notice of delinquency or publication of delinquent list --
Contents -- Notice.
(1) [(a)] Except as provided in Subsection [(1)(b)] (3), on or before December 31 of each
year, the county treasurer shall [publish the] provide notice of delinquency in the payment of
property taxes by:
(a) sending a notice, by mail, postage prepaid, to each delinquent taxpayer, record lien
holder, and other interested parties requesting notice, which includes:
(i) a statement that delinquent taxes are due;
(ii) the amount of delinquent taxes due, exclusive of penalty;
(iii) the names of the owners of the property, if known;
(iv) a description or the property identification number of the delinquent property; and
(v) a statement that interest shall accrue as of January 1 following the date of the
delinquency unless the delinquent taxes, plus the penalty, are paid before January 16; or
(b) publishing a delinquent list in one issue of a newspaper having general circulation in the
county.
(2) The list described in Subsection (1)(b) shall:
(a) be arranged alphabetically and contain the amount of taxes due [for the preceding year],

exclusive of penalty[. The list shall]; and
(b) contain:
(i) the names of the owners[, when] of the property, if known; [and]
(ii) a description or the property identification number of the delinquent property[.]; and
(iii) a notice that interest shall accrue as of January 1 following the date of the delinquency
unless the delinquent taxes, plus the penalty, are paid before January 16.
[(b)] (3) 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 16.]

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