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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.
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) [
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 [
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 [
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 [
259 (b) [
260 (i) on the Utah Public Notice Website established in Section 63F-1-701; and
261 [
262 local district, if there is a newspaper or combination of newspapers of general circulation in the
263 local district; or
264 [
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 [
269 [
270 than 18 point, and surrounded by a 1/4-inch border;
271 [
272 classified advertisements appear;
273 [
274 day per week;
275 [
276 and readership in the local district, and not of limited subject matter; and
277 [
278 (ii) The notice described in Subsection (2)(b)[
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 [
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)[
291 (2)[
292 (iii) A notice under Subsection (2)[
293 existing fee.
294 [
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)[
297 required under Section 17B-1-609.
298 [
299 prima facie evidence that notice was properly given.
300 [
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 [
315
316
317 property[
318 which the customer's property is located the past due fees [
319 Section 17B-1-902.1, applicable interest [
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[
323
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.
340 [
341 made after the filing for record of a document conveying title of the customer's property to a
342 new owner.
343 [
344 (a) waive or release the customer's obligation to pay fees [
345 has imposed;
346 (b) preclude the certification of a lien under Subsection (1) with respect to past due
347 fees [
348 property is transferred to a new owner; or
349 (c) nullify or terminate a valid lien.
350 [
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 [
390 17B-1-902[
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)[
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 [
449 [
450 [
451 [
452 [
453 under this chapter; and
454 [
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.