1     
PROPERTY ASSESSMENT NOTICE AMENDMENTS

2     
2017 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: Wayne A. Harper

5     
House Sponsor: Craig Hall

6     

7     LONG TITLE
8     General Description:
9          This bill amends provisions relating to property assessment notices.
10     Highlighted Provisions:
11          This bill:
12          ▸      requires a county treasurer to provide notice to an owner of property for which a
13     municipality or a local district has incurred certain unpaid costs and expenses;
14          ▸     requires the notice to include:
15               •     the amount of unpaid costs and expenses;
16               •     contact information for the property owner to contact the municipality or local
17     district; and
18               •     notification of what will happen if the unpaid costs and expenses are not paid;
19     and
20          ▸     makes technical changes.
21     Money Appropriated in this Bill:
22          None
23     Other Special Clauses:
24          This bill provides a special effective date.
25     Utah Code Sections Affected:
26     AMENDS:
27          10-11-4, as last amended by Laws of Utah 2011, Chapter 172
28          17-24-1, as last amended by Laws of Utah 2012, Chapter 17

29          17B-1-902, as last amended by Laws of Utah 2016, Chapter 353
30     

31     Be it enacted by the Legislature of the state of Utah:
32          Section 1. Section 10-11-4 is amended to read:
33          10-11-4. Costs of removal to be included in tax notice.
34          (1) A municipality may certify to the treasurer of the county in which a property
35     described in Section 10-11-3 is located, the unpaid costs and expenses that the municipality has
36     incurred under Section 10-11-3 with regard to the property.
37          (2) If the municipality certifies with the treasurer of the county any costs or expenses
38     incurred for a property under Section 10-11-3, the treasurer shall enter the amount of the costs
39     and expenses on the assessment and tax rolls of the county in the column prepared for that
40     purpose.
41          (3) If current tax notices have been mailed, the treasurer of the county may carry the
42     costs and expenses described in Subsection (2) on the assessment and tax rolls to the following
43     year.
44          (4) After entry by the treasurer of the county, the amount entered:
45          (a) shall have the force and effect of a valid judgment of the district court;
46          (b) is a lien upon the property; and
47          (c) shall be collected by the treasurer of the county in which the property is located at
48     the time of the payment of general taxes.
49          (5) Upon payment of the costs and expenses:
50          (a) the judgement is satisfied;
51          (b) the lien is released from the property; and
52          (c) receipt shall be acknowledged upon the general tax receipt issued by the treasurer.
53          (6) (a) If a municipality certifies unpaid costs and expenses under this section, the
54     treasurer of the county shall provide a notice, in accordance with this Subsection (6), to the
55     owner of the property for which the municipality has incurred the unpaid costs and expenses.

56          (b) In providing the notice required in Subsection (6)(a), the treasurer of the county
57     shall:
58          (i) include the amount of unpaid costs and expenses that a municipality has certified on
59     or before July 15 of the current year;
60          (ii) provide contact information, including a phone number, for the property owner to
61     contact the municipality to obtain more information regarding the amount described in
62     Subsection (6)(b)(i); and
63          (iii) notify the property owner that:
64          (A) if the amount described in Subsection (6)(b)(i) is not paid in full by September 15
65     of the current year, any unpaid amount will be included on the property tax notice required by
66     Section 59-2-1317; and
67          (B) the failure to pay the amount described in Subsection (6)(b)(i) has resulted in a lien
68     on the property in accordance with this section.
69          (c) The treasurer of the county shall provide the notice required by this Subsection (6)
70     to a property owner on or before August 1.
71          [(6)] (7) This section does not apply to any public building, public structure, or public
72     improvement.
73          Section 2. Section 17-24-1 is amended to read:
74          17-24-1. General duties of treasurer.
75          The county treasurer shall:
76          (1) receive all money belonging to the county and all other money by law directed to be
77     paid to the treasurer, including proceeds of bonds, notes, or other evidences of indebtedness
78     issued under Title 11, Chapter 14, Local Government Bonding Act;
79          (2) deposit and invest all money received under Title 51, Chapter 7, State Money
80     Management Act;
81          (3) keep a record of the receipts and expenditures of all such money;
82          (4) disburse county money:

83          (a) on a county warrant issued by the county auditor; or
84          (b) subject to Section 17-19a-301, by a county check or such other payment mechanism
85     as may be adopted pursuant to Chapter 36, Uniform Fiscal Procedures Act for Counties;
86          (5) perform the duties assigned to the treasurer under Title 59, Chapter 2, Part 13,
87     Collection of Taxes;
88          (6) perform the duties under Title 59, Chapter 2, Part 13, Collection of Taxes, that have
89     been reassigned to the treasurer in an ordinance adopted under Section 17-16-5.5; [and]
90          (7) provide the notice required under Section 10-11-4 or 17B-1-902; and
91          [(7)] (8) perform other duties that are required by law or ordinance.
92          Section 3. Section 17B-1-902 is amended to read:
93          17B-1-902. Lien for past due service fees -- Notice -- Partial payment allocation.
94          (1) (a) A local district may file a lien on a customer's property for past due fees for
95     commodities, services, or facilities that the district has provided to the customer's property by
96     certifying, subject to Subsection [(2)] (3), to the treasurer of the county in which the customer's
97     property is located the past due fees, including, subject to Section 17B-1-902.1, applicable
98     interest and administrative costs.
99          (b) Upon certification under Subsection (1)(a), the past due fees, and if applicable,
100     interest and administrative costs, become a lien on the customer's property to which the
101     commodities, services, or facilities were provided.
102          (c) A lien filed in accordance with this section has the same priority as, but is separate
103     and distinct from, a property tax lien.
104          (2) (a) If a local district certifies past due fees under Subsection (1)(a), the treasurer of
105     the county shall provide a notice, in accordance with this Subsection (2), to the owner of the
106     property for which the local district has incurred the past due fees.
107          (b) In providing the notice required in Subsection (2)(a), the treasurer of the county
108     shall:
109          (i) include the amount of past due fees that a local district has certified on or before

110     July 15 of the current year;
111          (ii) provide contact information, including a phone number, for the property owner to
112     contact the local district to obtain more information regarding the amount described in
113     Subsection (2)(b)(i); and
114          (iii) notify the property owner that:
115          (A) if the amount described in Subsection (2)(b)(i) is not paid in full by September 15
116     of the current year, any unpaid amount will be included on the property tax notice required by
117     Section 59-2-1317; and
118          (B) the failure to pay the amount described in Subsection (2)(b)(i) has resulted in a lien
119     on the property in accordance with this section.
120          (c) The treasurer of the county shall provide the notice required by this Subsection (2)
121     to a property owner on or before August 1.
122          [(2)] (3) (a) If a local district certifies past due fees under Subsection (1)(a), the county
123     treasurer shall include on a property tax notice issued in accordance with Section 59-2-1317 an
124     unpaid fee, administrative cost, or interest described in Subsection (1)(a).
125          (b) If an unpaid fee, administrative cost, or interest is included on a property tax notice
126     in accordance with Subsection [(2)] (3)(a), the county treasurer shall on the property tax notice:
127          (i) clearly state that the unpaid fee, administrative cost, or interest is for a service
128     provided by the local district; and
129          (ii) itemize the unpaid fee, administrative cost, or interest separate from any other tax,
130     fee, interest, or penalty that is included on the property tax notice in accordance with Section
131     59-2-1317.
132          [(3)] (4) A lien under Subsection (1) is not valid if certification under Subsection (1) is
133     made after the filing for record of a document conveying title of the customer's property to a
134     new owner.
135          [(4)] (5) Nothing in this section may be construed to:
136          (a) waive or release the customer's obligation to pay fees that the district has imposed;

137          (b) preclude the certification of a lien under Subsection (1) with respect to past due
138     fees for commodities, services, or facilities provided after the date that title to the property is
139     transferred to a new owner; or
140          (c) nullify or terminate a valid lien.
141          [(5)] (6) After all amounts owing under a lien established as provided in this section
142     have been paid, the local district shall file for record in the county recorder's office a release of
143     the lien.
144          Section 4. Effective date.
145          This bill takes effect on January 1, 2018.