This document includes House Committee Amendments incorporated into the bill on Mon, Mar 9, 2015 at 2:54 PM by lerror.
Senator Deidre M. Henderson proposes the following substitute bill:


1     
LOCAL GOVERNMENT AMENDMENTS

2     
2015 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Deidre M. Henderson

5     
House Sponsor: Michael S. Kennedy

6     

7     LONG TITLE
8     General Description:
9          This bill amends provisions related to an assessment area, a local district, and a special
10     service district.
11     Highlighted Provisions:
12          This bill:
13          ▸     requires a county treasurer to include certain information on a property tax notice,
14     which notice includes:
15               •     an assessment levied by a local entity; or
16               •     a past due fee, administrative cost, or interest charged by a local district;
17          ▸     amends provisions authorizing a lien for an assessment;
18          ▸     prohibits a local district from compounding interest more frequently than annually;
19          ▸     authorizes a local district to charge for administrative costs for collection of a
20     respective past due fee;
21          ▸     authorizes a local district to impose or increase a fee only to offset the local district's
22     demonstrable costs;
23          ▸     amends provisions authorizing a lien for a local district fee;
24          ▸     by amending local district provisions, also amends provisions that govern a special
25     service district; and
26          ▸     makes technical and conforming amendments.
27     Money Appropriated in this Bill:
28          None
29     Other Special Clauses:
30          This bill provides a special effective date.
31     Utah Code Sections Affected:
32     AMENDS:
33          11-42-202, as last amended by Laws of Utah 2013, Chapters 246 and 265
34          11-42-401, as last amended by Laws of Utah 2013, Chapter 265
35          11-42-501, as enacted by Laws of Utah 2007, Chapter 329
36          17B-1-107, as last amended by Laws of Utah 2010, Chapter 150
37          17B-1-418, as renumbered and amended by Laws of Utah 2007, Chapter 329
38          17B-1-643, as last amended by Laws of Utah 2011, Chapters 47 and 106
39          17B-1-902, as renumbered and amended by Laws of Utah 2007, Chapter 329
40          17B-1-903, as renumbered and amended by Laws of Utah 2007, Chapter 329
41          17B-2a-506, as last amended by Laws of Utah 2012, Chapter 97
42          59-2-1317, as last amended by Laws of Utah 2014, Chapter 279
43     ENACTS:
44          17B-1-902.1, Utah Code Annotated 1953
45     

46     Be it enacted by the Legislature of the state of Utah:
47          Section 1. Section 11-42-202 is amended to read:
48          11-42-202. Requirements applicable to a notice of a proposed assessment area
49     designation.
50          (1) Each notice required under Subsection 11-42-201(2)(a) shall:
51          (a) state that the local entity proposes to:
52          (i) designate one or more areas within the local entity's jurisdictional boundaries as an
53     assessment area;
54          (ii) provide an improvement to property within the proposed assessment area; and
55          (iii) finance some or all of the cost of improvements by an assessment on benefitted
56     property within the assessment area;
57          (b) describe the proposed assessment area by any reasonable method that allows an
58     owner of property in the proposed assessment area to determine that the owner's property is
59     within the proposed assessment area;
60          (c) describe, in a general way, the improvements to be provided to the assessment area,
61     including:
62          (i) the general nature of the improvements; and
63          (ii) the general location of the improvements, by reference to streets or portions or
64     extensions of streets or by any other means that the governing body chooses that reasonably
65     describes the general location of the improvements;
66          (d) state the estimated cost of the improvements as determined by a project engineer;
67          (e) state that the local entity proposes to levy an assessment on benefitted property
68     within the assessment area to pay some or all of the cost of the improvements according to the
69     estimated direct and indirect benefits to the property from the improvements;
70          (f) state the assessment method by which the governing body proposes to levy the
71     assessment, including, if the local entity is a municipality or county, whether the assessment
72     will be collected:
73          (i) by directly billing a property owner; or
74          (ii) by inclusion on a property tax notice issued in accordance with Section 59-2-1317
75     and in compliance with Section 11-42-401;
76          (g) state:
77          (i) the date described in Section 11-42-203 and the location at which protests against
78     designation of the proposed assessment area or of the proposed improvements are required to
79     be filed; and
80          (ii) the method by which the governing body will determine the number of protests
81     required to defeat the designation of the proposed assessment area or acquisition or
82     construction of the proposed improvements;
83          (h) state the date, time, and place of the public hearing required in Section 11-42-204;
84          (i) if the governing body elects to create and fund a reserve fund under Section
85     11-42-702, include a description of:
86          (i) how the reserve fund will be funded and replenished; and
87          (ii) how remaining money in the reserve fund is to be disbursed upon full payment of
88     the bonds;
89          (j) if the governing body intends to designate a voluntary assessment area, include a
90     property owner consent form that:
91          (i) estimates the total assessment to be levied against the particular parcel of property;
92          (ii) describes any additional benefits that the governing body expects the assessed
93     property to receive from the improvements; and
94          (iii) designates the date and time by which the fully executed consent form is required
95     to be submitted to the governing body;
96          (k) if the local entity intends to levy an assessment to pay operation and maintenance
97     costs or for economic promotion activities, include:
98          (i) a description of the operation and maintenance costs or economic promotion
99     activities to be paid by assessments and the initial estimated annual assessment to be levied;
100          (ii) a description of how the estimated assessment will be determined;
101          (iii) a description of how and when the governing body will adjust the assessment to
102     reflect the costs of:
103          (A) in accordance with Section 11-42-406, current economic promotion activities; or
104          (B) current operation and maintenance costs;
105          (iv) a description of the method of assessment if different from the method of
106     assessment to be used for financing any improvement; and
107          (v) a statement of the maximum number of years over which the assessment will be
108     levied for:
109          (A) operation and maintenance costs; or
110          (B) economic promotion activities; and
111          (l) if the governing body intends to divide the proposed assessment area into zones
112     under Subsection 11-42-201(1)(b), include a description of the proposed zones.
113          (2) A notice required under Subsection 11-42-201(2)(a) may contain other information
114     that the governing body considers to be appropriate, including:
115          (a) the amount or proportion of the cost of the improvement to be paid by the local
116     entity or from sources other than an assessment;
117          (b) the estimated amount of each type of assessment for the various improvements to
118     be financed according to the method of assessment that the governing body chooses; and
119          (c) provisions for any improvements described in Subsection 11-42-102(24)(a)(ii).
120          (3) Each notice required under Subsection 11-42-201(2)(a) shall:
121          (a) (i) (A) be published in a newspaper of general circulation within the local entity's
122     jurisdictional boundaries, once a week for four consecutive weeks, with the last publication at
123     least five but not more than 20 days before the day of the hearing required in Section
124     11-42-204; or
125          (B) if there is no newspaper of general circulation within the local entity's jurisdictional
126     boundaries, be posted in at least three public places within the local entity's jurisdictional
127     boundaries at least 20 but not more than 35 days before the day of the hearing required in
128     Section 11-42-204; and
129          (ii) be published on the Utah Public Notice Website described in Section 63F-1-701 for
130     four weeks before the deadline for filing protests specified in the notice under Subsection
131     (1)(g); and
132          (b) be mailed, postage prepaid, within 10 days after the first publication or posting of
133     the notice under Subsection (3)(a) to each owner of property to be assessed within the proposed
134     assessment area at the property owner's mailing address.
135          Section 2. Section 11-42-401 is amended to read:
136          11-42-401. Levying an assessment -- Payment of property tax notice --
137     Prerequisites -- Assessment list.
138          (1) (a) If a local entity has designated an assessment area in accordance with Part 2,
139     Designating an Assessment Area, the local entity may levy an assessment against property
140     within that assessment area as provided in this part.
141          (b) If a local entity that is a municipality or county designates an assessment area in
142     accordance with this chapter, the municipality or county may levy an assessment and collect
143     the assessment in accordance with Subsection 11-42-202(1)(f)(i) or (ii).
144          (c) An assessment billed by a municipality or county in the same manner as a property
145     tax and included on a property tax notice in accordance with Subsection 11-42-202(1)(f)(ii) is
146     enforced in accordance with, constitutes a lien in accordance with, and is subject to other
147     penalty provisions in accordance with this chapter.
148          (d) If a local entity includes an assessment on a property tax notice, the county
149     treasurer shall on the property tax notice:
150          (i) clearly state that the assessment is for the improvement, operation and maintenance,
151     or economic promotion activities provided by the local entity;
152          (ii) itemize the assessment separate from any other tax, fee, charge, interest, or penalty
153     that is included on the property tax notice in accordance with Section 59-2-1317; and
154          (iii) state that if less than the full amount of the property tax and assessments included
155     on the property tax notice are paid, the payment will be applied proportionately to the balances
156     due for property taxes and assessments and other permitted charges described in this section
157     unless otherwise specified by the taxpayer Ĥ→ and the taxpayer demonstrates that the unpaid
157a     fees are being challenged by the taxpayer ←Ĥ .
158          (2) Before a governing body may adopt a resolution or ordinance levying an
159     assessment against property within an assessment area:
160          (a) the governing body shall:
161          (i) subject to Subsection (3), prepare an assessment list designating:
162          (A) each parcel of property proposed to be assessed; and
163          (B) the amount of the assessment to be levied against the property;
164          (ii) appoint a board of equalization as provided in Section 11-42-403; and
165          (iii) give notice as provided in Section 11-42-402; and
166          (b) the board of equalization, appointed under Section 11-42-403, shall hold hearings,
167     make any corrections it considers appropriate to an assessment, and report its findings to the
168     governing body as provided in Section 11-42-403.
169          (3) (a) The governing body of a local entity shall prepare the assessment list described
170     in Subsection (2)(a)(i) at any time after:
171          (i) the governing body has determined the estimated or actual operation and
172     maintenance costs, if the assessment is to pay operation and maintenance costs;
173          (ii) the governing body has determined the estimated or actual economic promotion
174     costs described in Section 11-42-206, if the assessment is to pay for economic promotion
175     activities; or
176          (iii) for any other assessment, the governing body has determined:
177          (A) the estimated or actual acquisition and construction costs of all proposed
178     improvements within the assessment area, including overhead costs and authorized
179     contingencies;
180          (B) the estimated or actual property price for all property to be acquired to provide the
181     proposed improvements; and
182          (C) the reasonable cost of any work to be done by the local entity.
183          (b) In addition to the requirements of Subsection (3)(a), the governing body of a local
184     entity shall prepare the assessment list described in Subsection (2)(a)(i) before:
185          (i) the light service has commenced, if the assessment is to pay for light service; or
186          (ii) the park maintenance has commenced, if the assessment is to pay for park
187     maintenance.
188          (4) A local entity may levy an assessment for some or all of the cost of improvements
189     within an assessment area, including payment of:
190          (a) operation and maintenance costs of improvements constructed within the
191     assessment area;
192          (b) (i) if an outside entity furnishes utility services or maintains utility improvements,
193     the actual cost that the local entity pays for utility services or for maintenance of
194     improvements; or
195          (ii) if the local entity itself furnishes utility service or maintains improvements, for the
196     reasonable cost of supplying the utility service or maintenance;
197          (c) the reasonable cost of supplying labor, materials, or equipment in connection with
198     improvements; and
199          (d) (i) the reasonable cost of connection fees; or
200          (ii) the reasonable costs, as determined by the local entity governing body, if the local
201     entity owns or supplies any sewer, storm drainage, water, gas, electric, or communications
202     connections.
203          (5) A local entity may not levy an assessment for an amount donated or contributed for
204     an improvement or part of an improvement.
205          (6) The validity of an otherwise valid assessment is not affected because the actual cost
206     of improvements exceeds the estimated cost.
207          (7) (a) Subject to Subsection (7)(b), an assessment levied to pay for operation and
208     maintenance costs may not be levied over a period of time exceeding five years beginning on
209     the day on which the local entity adopts the assessment ordinance or assessment resolution for
210     the operation and maintenance costs assessment.
211          (b) A local entity may levy an additional assessment described in Subsection (7)(a) in
212     the assessment area designated for the assessment described in Subsection (7)(a) if, after the
213     five-year period expires, the local entity complies with the applicable levy provisions of this
214     part.
215          Section 3. Section 11-42-501 is amended to read:
216          11-42-501. Assessment constitutes a lien -- Characteristics of an assessment lien.
217          (1) Each assessment levied under this chapter, including any installment of an
218     assessment, interest, and any penalties and costs of collection, constitutes a lien against the
219     property assessed as of the effective date of the assessment resolution or ordinance.
220          (2) A lien under this section:
221          (a) is superior to the lien of a trust deed, mortgage, mechanic's or materialman's lien, or
222     other encumbrances;
223          (b) [is equal to and on a parity with] has the same priority as, but is separate and
224     distinct from, a lien for general property taxes;
225          (c) applies without interruption, change in priority, or alteration in any manner to any
226     reduced payment obligations; and
227          (d) continues until the assessments, reduced payment obligations, and any interest,
228     penalties, and costs are paid, despite a sale of the property for or on account of a delinquent
229     general property tax, special tax, or other assessment or the issuance of a tax deed, an
230     assignment of interest by the county, or a sheriff's certificate of sale or deed.
231          Section 4. Section 17B-1-107 is amended to read:
232          17B-1-107. Recording a release of lien.
233          If a local district records a lien upon real property or a groundwater right for an unpaid
234     assessment by the owner and the owner then pays the assessment in full, including, subject to
235     Section 17B-1-902.1, any interest and [penalties] administrative costs, the local district
236     recording the lien shall record the release of the lien.
237          Section 5. Section 17B-1-418 is amended to read:
238          17B-1-418. Annexed area subject to fees and taxes.
239          When an annexation under Section 17B-1-414 or 17B-1-415 or a boundary adjustment
240     under Section 17B-1-417 is complete, the annexed area or the area affected by the boundary
241     adjustment shall be subject to user fees [or charges] imposed by and property, sales, and other
242     taxes levied by or for the benefit of the local district.
243          Section 6. Section 17B-1-643 is amended to read:
244          17B-1-643. Imposing or increasing a fee for service provided by local district.
245          (1) (a) Before imposing a new fee or increasing an existing fee for a service provided
246     by a local district, each local district board of trustees shall first hold a public hearing at which:
247          (i) the local district shall demonstrate its need to impose or increase the fee; and
248          (ii) any interested person may speak for or against the proposal to impose a fee or to
249     increase an existing fee.
250          (b) Each public hearing under Subsection (1)(a) shall be held in the evening beginning
251     no earlier than 6 p.m.
252          (c) A public hearing required under this Subsection (1) may be combined with a public
253     hearing on a tentative budget required under Section 17B-1-610.
254          (d) Except to the extent that this section imposes more stringent notice requirements,
255     the local district board shall comply with Title 52, Chapter 4, Open and Public Meetings Act,
256     in holding the public hearing under Subsection (1)(a).
257          (2) (a) Each local district board shall give notice of a hearing under Subsection (1) as
258     provided in [Subsection (2)] Subsections (2)(b)[(i) or] and (c) or Subsection (2)(d).
259          (b) [(i) (A)] The notice required under Subsection (2)(a) shall be published:
260          (i) on the Utah Public Notice Website established in Section 63F-1-701; and
261          [(I)] (ii) (A) in a newspaper or combination of newspapers of general circulation in the
262     local district, if there is a newspaper or combination of newspapers of general circulation in the
263     local district; or
264          [(II)] (B) if there is no newspaper or combination of newspapers of general circulation
265     in the local district, the local district board shall post at least one notice per 1,000 population
266     within the local district, at places within the local district that are most likely to provide actual
267     notice to residents within the local district.
268          [(B)] (c) (i) The notice described in Subsection (2)(b)[(i)(A)(I)](ii)(A):
269          [(I)] (A) shall be no less than 1/4 page in size and the type used shall be no smaller
270     than 18 point, and surrounded by a 1/4-inch border;
271          [(II)] (B) may not be placed in that portion of the newspaper where legal notices and
272     classified advertisements appear;
273          [(III)] (C) whenever possible, shall appear in a newspaper that is published at least one
274     day per week;
275          [(IV)] (D) shall be in a newspaper or combination of newspapers of general interest
276     and readership in the local district, and not of limited subject matter; and
277          [(V)] (E) shall be run once each week for the two weeks preceding the hearing.
278          (ii) The notice described in Subsection (2)(b)[(i)(A)] shall state that the local district
279     board intends to impose or increase a fee for a service provided by the local district and will
280     hold a public hearing on a certain day, time, and place fixed in the notice, which shall be not
281     less than seven days after the day the first notice is published, for the purpose of hearing
282     comments regarding the proposed imposition or increase of a fee and to explain the reasons for
283     the proposed imposition or increase.
284          [(c)] (d) (i) In lieu of providing notice under Subsection (2)(b), the local district board
285     of trustees may give the notice required under Subsection (2)(a) by mailing the notice to those
286     within the district who:
287          (A) will be charged the fee for a district service, if the fee is being imposed for the first
288     time; or
289          (B) are being charged a fee, if the fee is proposed to be increased.
290          (ii) Each notice under Subsection (2)[(c)](d)(i) shall comply with Subsection
291     (2)[(b)](c)(ii).
292          (iii) A notice under Subsection (2)[(c)](d)(i) may accompany a district bill for an
293     existing fee.
294          [(d)] (e) If the hearing required under this section is combined with the public hearing
295     required under Section 17B-1-610, the notice requirement under this Subsection (2) is satisfied
296     if a notice that meets the requirements of Subsection (2)[(b)](c)(ii) is combined with the notice
297     required under Section 17B-1-609.
298          [(e)] (f) Proof that notice was given as provided in Subsection (2)(b) or [(c)] (d) is
299     prima facie evidence that notice was properly given.
300          [(f)] (g) If no challenge is made to the notice given of a hearing required by Subsection
301     (1) within 30 days after the date of the hearing, the notice is considered adequate and proper.
302          (3) After holding a public hearing under Subsection (1), a local district board may:
303          (a) impose the new fee or increase the existing fee as proposed;
304          (b) adjust the amount of the proposed new fee or the increase of the existing fee and
305     then impose the new fee or increase the existing fee as adjusted; or
306          (c) decline to impose the new fee or increase the existing fee.
307          (4) This section applies to each new fee imposed and each increase of an existing fee
308     that occurs on or after July 1, 1998.
309          (5) (a) This section does not apply to an impact fee.
310          (b) The imposition or increase of an impact fee is governed by Title 11, Chapter 36a,
311     Impact Fees Act.
312          Section 7. Section 17B-1-902 is amended to read:
313          17B-1-902. Lien for past due service fees -- Payment of property tax notice.
314          (1) (a) A local district may [certify, to the treasurer of the county in which the
315     customer's property is located,] file a lien on a customer's property for past due fees [and
316     charges] for commodities, services, or facilities that the district has provided to the customer's
317     property[. (b) Subject] by certifying, subject to Subsection (2), to the treasurer of the county in
318     which the customer's property is located the past due fees [and charges], including, subject to
319     Section 17B-1-902.1, applicable interest [and penalties, upon their] and administrative costs.
320          (b) Upon certification under Subsection (1)(a), the past due fees, and if applicable,
321     interest and administrative costs, become a lien on the customer's property to which the
322     commodities, services, or facilities were provided[, on a parity with and collectible at the same
323     time and in the same manner as general county taxes that are a lien on the property].
324          (c) A lien filed in accordance with this section has the same priority as, but is separate
325     and distinct from, a property tax lien.
326          (2) (a) If a local district certifies past due fees under Subsection (1)(a), the county
327     treasurer shall include on a property tax notice issued in accordance with Section 59-2-1317 an
328     unpaid fee, administrative cost, or interest described in Subsection (1)(a).
329          (b) If an unpaid fee, administrative cost, or interest is included on a property tax notice
330     in accordance with Subsection (2)(a), the county treasurer shall on the property tax notice:
331          (i) clearly state that the unpaid fee, administrative cost, or interest is for a service
332     provided by the local district;
333          (ii) itemize the unpaid fee, administrative cost, or interest separate from any other tax,
334     fee, interest, or penalty that is included on the property tax notice in accordance with Section
335     59-2-1317; and
336          (iii) state that if less than the full amount of the property tax and local district fees
337     included on the property tax notice are paid, the payment will be applied proportionately to the
338     balances due for property taxes and local district fees, which shall include all fees and other
339     permitted charges described in this section unless otherwise specified by the taxpayer Ĥ→ and the
339a     taxpayer demonstrates that the unpaid fees are being challenged by the taxpayer ←Ĥ .
340          [(2)] (3) A lien under Subsection (1) is not valid if certification under Subsection (1) is
341     made after the filing for record of a document conveying title of the customer's property to a
342     new owner.
343          [(3)] (4) Nothing in this section may be construed to:
344          (a) waive or release the customer's obligation to pay fees [or charges] that the district
345     has imposed;
346          (b) preclude the certification of a lien under Subsection (1) with respect to past due
347     fees [or charges] for commodities, services, or facilities provided after the date that title to the
348     property is transferred to a new owner; or
349          (c) nullify or terminate a valid lien.
350          [(4)] (5) After all amounts owing under a lien established as provided in this section
351     have been paid, the local district shall file for record in the county recorder's office a release of
352     the lien.
353          Section 8. Section 17B-1-902.1 is enacted to read:
354          17B-1-902.1. Interest -- Collection of administrative costs.
355          (1) (a) A local district may charge interest on a past due fee or past due charge.
356          (b) If a local district charges interest as described in Subsection (1)(b), the local district
357     shall calculate the interest rate for a calendar year:
358          (i) based on the federal short-term rate determined by the secretary of the treasury
359     under Section 6621, Internal Revenue Code, in effect for the preceding fourth calendar quarter;
360     and
361          (ii) as simple interest at the rate of eighteen percentage points above the federal
362     short-term rate.
363          (c) If a local district charges interest on a past due fee collected by the local district,
364     regardless of whether the fee is certified, the local district may charge the interest monthly but
365     may not compound the interest more frequently than annually.
366          (2) (a) A local district may charge and collect only one of the following:
367          (i) a one-time penalty charge not to exceed 8% for a past-due fee; or
368          (ii) an administrative cost for some or all of the following:
369          (A) the collection cost of a past due fee or charge;
370          (B) reasonable attorney fees actually incurred for collection and foreclosure costs, if
371     applicable; and
372          (C) any other cost.
373          (b) A local district may not charge interest on an administrative cost.
374          Section 9. Section 17B-1-903 is amended to read:
375          17B-1-903. Authority to require written application for water or sewer service
376     and to terminate for failure to pay -- Limitations.
377          (1) A local district that owns or controls a system for furnishing water or providing
378     sewer service or both may:
379          (a) before furnishing water or providing sewer service to a property, require the
380     property owner or an authorized agent to submit a written application, signed by the owner or
381     an authorized agent, agreeing to pay for all water furnished or sewer service provided to the
382     property, whether occupied by the owner or by a tenant or other occupant, according to the
383     rules and regulations adopted by the local district; and
384          (b) if a customer fails to pay for water furnished or sewer service provided to the
385     customer's property, discontinue furnishing water or providing sewer service to the property
386     until all amounts for water furnished or sewer service provided are paid, subject to Subsection
387     (2).
388          (2) Unless a valid lien has been established as provided in Section 17B-1-902, has not
389     been satisfied, and has not been terminated by a sale as provided in [Subsection] Section
390     17B-1-902[(2)], a local district may not:
391          (a) use a customer's failure to pay for water furnished or sewer service provided to the
392     customer's property as a basis for not furnishing water or providing sewer service to the
393     property after ownership of the property is transferred to a subsequent owner; or
394          (b) require an owner to pay for water that was furnished or sewer service that was
395     provided to the property before the owner's ownership.
396          Section 10. Section 17B-2a-506 is amended to read:
397          17B-2a-506. Different use charges for different units -- Use charges based on the
398     size of the land served -- Use charge may not be based on property value.
399          (1) An irrigation district may:
400          (a) divide the district into units and apply different use charges to the different units;
401     and
402          (b) base use charges upon the amount of water or electricity the district provides, the
403     area of the land served, or any other reasonable basis, as determined by the board of trustees.
404          (2) If an irrigation district imposes a use charge based on the size of the land served or
405     the amount of water allotted to the land:
406          (a) the assessor of the county in which the land is located shall assist the irrigation
407     district in ascertaining the identity of a parcel served by the district;
408          (b) the district shall notify the treasurer of the county in which the land is located of the
409     charge to be imposed for each parcel of land served by the district; and
410          (c) the treasurer of the county in which the land is located:
411          (i) shall:
412          (A) provide each landowner a notice of use charges as part of the annual tax notice as
413     an additional charge separate from ad valorem taxes;
414          (B) collect, receive, and provide an accounting for all money belonging to the district
415     from use charges; and
416          (C) remit to the irrigation district, by the tenth day of each month, the funds previously
417     collected by the county as use charges on the district's behalf; and
418          (ii) may receive and account for use charges separately from taxes upon real estate for
419     county purposes.
420          (3) (a) A use charge described in Subsection (2)(b) shall become a lien on the land
421     served as provided in Section 17B-1-902 except that the certification described in Subsection
422     17B-1-902(1)[(a)] is not required.
423          (b) A lien described in Subsection (3)(a) shall remain in force until the use charge is
424     paid.
425          (c) The county treasurer shall release a lien described in Subsection (3)(a) upon receipt
426     of full payment of the use charge.
427          (4) A use charge may not be calculated on the basis of property value and does not
428     constitute an ad valorem property tax or other tax.
429          Section 11. Section 59-2-1317 is amended to read:
430          59-2-1317. Tax notice -- Contents of notice -- Procedures and requirements for
431     providing notice.
432          (1) Subject to the other provisions of this section, the county treasurer shall:
433          (a) collect the taxes; and
434          (b) provide a notice to each taxpayer that contains the following:
435          (i) the kind and value of property assessed to the taxpayer;
436          (ii) the street address of the property, if available to the county;
437          (iii) that the property may be subject to a detailed review in the next year under Section
438     59-2-303.1;
439          (iv) the amount of taxes levied;
440          (v) a separate statement of the taxes levied only on a certain kind or class of property
441     for a special purpose;
442          (vi) property tax information pertaining to taxpayer relief, options for payment of
443     taxes, and collection procedures;
444          (vii) if applicable, the amount of an assessment assessed in accordance with Section
445     11-42-401;
446          (viii) if applicable, an unpaid fee, administrative cost, or interest for a local district in
447     accordance with Section 17B-1-902;
448          [(viii)] (ix) the date the taxes are due;
449          [(ix)] (x) the street address at which the taxes may be paid;
450          [(x)] (xi) the date on which the taxes are delinquent;
451          [(xi)] (xii) the penalty imposed on delinquent taxes;
452          [(xii)] (xiii) other information specifically authorized to be included on the notice
453     under this chapter; and
454          [(xiii)] (xiv) other property tax information approved by the commission.
455          (2) For any property for which property taxes are delinquent, the notice described in
456     Subsection (1) shall state, "Prior taxes are delinquent on this parcel."
457          (3) Except as provided in Subsection (4), the county treasurer shall:
458          (a) mail the notice required by this section, postage prepaid; or
459          (b) leave the notice required by this section at the taxpayer's residence or usual place of
460     business, if known.
461          (4) (a) Subject to the other provisions of this Subsection (4), a county treasurer may, at
462     the county treasurer's discretion, provide the notice required by this section by electronic mail if
463     a taxpayer makes an election, according to procedures determined by the county treasurer, to
464     receive the notice by electronic mail.
465          (b) A taxpayer may revoke an election to receive the notice required by this section by
466     electronic mail if the taxpayer provides written notice to the treasurer on or before October 1.
467          (c) A revocation of an election under this section does not relieve a taxpayer of the
468     duty to pay a tax due under this chapter on or before the due date for paying the tax.
469          (d) A county treasurer shall provide the notice required by this section using a method
470     described in Subsection (3), until a taxpayer makes a new election in accordance with this
471     Subsection (4), if:
472          (i) the taxpayer revokes an election in accordance with Subsection (4)(b) to receive the
473     notice required by this section by electronic mail; or
474          (ii) the county treasurer finds that the taxpayer's electronic mail address is invalid.
475          (e) A person is considered to be a taxpayer for purposes of this Subsection (4)
476     regardless of whether the property that is the subject of the notice required by this section is
477     exempt from taxation.
478          (5) (a) The county treasurer shall provide the notice required by this section to a
479     taxpayer on or before November 1.
480          (b) The county treasurer shall keep on file in the county treasurer's office the
481     information set forth in the notice.
482          (c) The county treasurer is not required to mail a tax receipt acknowledging payment.
483          (6) This section does not apply to property taxed under Section 59-2-1302 or
484     59-2-1307.
485          Section 12. Effective date.
486          (1) Except as provided in Subsection (2), this bill takes effect on May 12, 2015.
487          (2) The actions affecting the following take effect on January 1, 2016:
488          (a) Section 11-42-401;
489          (b) Section 17B-1-902; and
490          (c) Section 59-2-1317.