S.B. 159 Enrolled

PRIVATE COLLECTION OF DELINQUENT TAXES
2000 GENERAL SESSION
STATE OF UTAH
Sponsor: Howard A. Stephenson
AN ACT RELATING TO REVENUE AND TAXATION; REDUCING THE WAITING PERIOD
BEFORE DELINQUENT TAXES MAY BE REFERRED TO PRIVATE COLLECTORS; AND
MAKING TECHNICAL CHANGES.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-1-1101, as enacted by Chapter 165, Laws of Utah 1994
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-1-1101 is amended to read:
59-1-1101. Private collection of tax -- Fee.
(1) The tax commission is authorized to employ private collectors for the collection of
accounts that are unpaid over [24] 12 months after the assessment date.
(2) [Accounts collected pursuant to this section are exempt from Title 63, Chapter 1b, Debt
Coordination and Collection.] Up to, but no more than, 33% of the money collected may be used
to offset the payment to a private collector.