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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, 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


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