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H.B. 86






Chief Sponsor: Fred R. Hunsaker

Senate Sponsor: Lyle W. Hillyard

             8      LONG TITLE
             9      General Description:
             10          This bill amends the Property Tax Act to provide for the refund of tax prepayments.
             11      Highlighted Provisions:
             12          This bill:
             13          .    provides that a county treasurer may refund tax prepayments at any time before the
             14      county treasurer mails the property tax notice; and
             15          .    grants authority to a county legislative body to make rules and ordinances to
             16      implement the provisions of this bill.
             17      Monies Appropriated in this Bill:
             18          None
             19      Other Special Clauses:
             20          None
             21      Utah Code Sections Affected:
             22      AMENDS:
             23          59-2-1331, as last amended by Chapter 143, Laws of Utah 2003
             25      Be it enacted by the Legislature of the state of Utah:
             26          Section 1. Section 59-2-1331 is amended to read:
             27           59-2-1331. Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of

             28      prepayment.
             29          (1) (a) Except as provided in Subsection (1)(b), all taxes, unless otherwise specifically
             30      provided for under Section 59-2-1332 , or other law, unpaid or postmarked after November 30
             31      of each year following the date of levy, are delinquent, and the county treasurer shall close the
             32      treasurer's office for the posting of current year tax payments until a delinquent list has been
             33      prepared.
             34          (b) Notwithstanding Subsection (1)(a), if November 30 falls on a Saturday, Sunday, or
             35      holiday:
             36          (i) the date of the next following day that is not a Saturday, Sunday, or holiday shall be
             37      substituted in Subsection (1)(a) and Subsection 59-2-1332 (1) for November 30; and
             38          (ii) the date of the day occurring 30 days after the date under Subsection (1)(b)(i) shall
             39      be substituted in Subsection 59-2-1332 (1) for December 30.
             40          (2) (a) For each parcel, all delinquent taxes on each separately assessed parcel are
             41      subject to a penalty of 2% of the amount of the taxes or $10, whichever is greater.
             42          (b) Unless the delinquent taxes, together with the penalty, are paid before January 16,
             43      the amount of taxes and penalty shall bear interest on a per annum basis from January 1
             44      following the delinquency date.
             45          (c) For purposes of Subsection (2)(b), the interest rate is equal to the sum of:
             46          (i) 6%; and
             47          (ii) the targeted federal funds rate:
             48          (A) as defined in 12 C.F.R. Sec. 201.2; and
             49          (B) that exists on the January 1 immediately following the date of delinquency.
             50          (3) If the delinquency exceeds one year, the amount of taxes and penalties for that year
             51      and all succeeding years shall bear interest until settled in full through redemption or tax sale.
             52      The interest rate to be applied shall be calculated for each year as established under Subsection
             53      (2) and shall apply on each individual year's delinquency until paid.
             54          (4) The county treasurer may accept and credit on account against taxes becoming due
             55      during the current year, at any time before or after the tax rates are adopted, but not subsequent
             56      to the date of delinquency, either:
             57          (a) payments in amounts of not less than $10; or
             58          (b) the full amount of the unpaid tax.

             59          (5) (a) At any time before the county treasurer mails the tax notice described in Section
             60      59-2-1317 , the county treasurer may refund amounts accepted and credited on account against
             61      taxes becoming due during the current year.
             62          (b) Upon recommendation by the county treasurer, the county legislative body may
             63      adopt rules or ordinances to implement the provisions of this Subsection (5).

Legislative Review Note
    as of 1-4-06 1:16 PM

Based on a limited legal review, this legislation has not been determined to have a high
probability of being held unconstitutional.

Office of Legislative Research and General Counsel

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