S.B. 159

1

PRIVATE COLLECTION OF DELINQUENT
2 TAXES
3 2000 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Howard A. Stephenson
6 AN ACT RELATING TO REVENUE AND TAXATION; REDUCING THE WAITING PERIOD
7 BEFORE DELINQUENT TAXES MAY BE REFERRED TO PRIVATE COLLECTORS; AND
8 MAKING TECHNICAL CHANGES.
9 This act affects sections of Utah Code Annotated 1953 as follows:
10 AMENDS:
11 59-1-1101, as enacted by Chapter 165, Laws of Utah 1994
12 Be it enacted by the Legislature of the state of Utah:
13 Section 1. Section 59-1-1101 is amended to read:
14 59-1-1101. Private collection of tax -- Fee.
15 (1) The tax commission is authorized to employ private collectors for the collection of
16 accounts that are unpaid over [24] 12 months after the assessment date.
17 (2) [Accounts collected pursuant to this section are exempt from Title 63, Chapter 1b, Debt
18 Coordination and Collection.] Up to, but no more than, 33% of the money collected may be used
19 to offset the payment to a private collector.




Legislative Review Note
as of 1-25-00 12:10 PM

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

Office of Legislative Research and General Counsel

*SB0159*