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8 LONG TITLE
9 General Description:
10 This bill modifies notice requirements related to real property.
11 Highlighted Provisions:
12 This bill:
13 ▸ requires that a county maintain a system for a property owner to elect to receive
14 electronic notification when the county recorder records a deed or a mortgage on the
15 owner's property;
16 ▸ describes the method by which a property owner may elect to receive the electronic
17 notice; and
18 ▸ requires that a county treasurer provide instructions notice in the tax describing how
19 an owner can elect to receive the electronic notice.
20 Money Appropriated in this Bill:
21 None
22 Other Special Clauses:
23 None
24 Utah Code Sections Affected:
25 AMENDS:
26 17-21-6, as last amended by Laws of Utah 2014, Chapter 22
27 59-2-919, as last amended by Laws of Utah 2023, Chapters 16, 435
28 59-2-1317, as last amended by Laws of Utah 2023, Chapters 16, 505
29
30 Be it enacted by the Legislature of the state of Utah:
31 Section 1. Section 17-21-6 is amended to read:
32 17-21-6. General duties of recorder -- Records and indexes.
33 (1) Each recorder shall:
34 (a) keep an entry record, in which the recorder shall, upon acceptance and recording of
35 any instrument, enter the instrument in the order of its recording, the names of the parties to the
36 instrument, its date, the hour, the day of the month and the year of recording, and a brief
37 description, and endorse upon each instrument a number corresponding with the number of the
38 entry;
39 (b) keep a grantors' index, in which the recorder shall index deeds and final judgments
40 or decrees partitioning or affecting the title to or possession of real property, which shall show
41 the entry number of the instrument, the name of each grantor in alphabetical order, the name of
42 the grantee, the date of the instrument, the time of recording, the kind of instrument, the book
43 and page, and a brief description;
44 (c) keep a grantees' index, in which the recorder shall index deeds and final judgments
45 or decrees partitioning or affecting the title to or possession of real property, which shall show
46 the entry number of the instrument, the name of each grantee in alphabetical order, the name of
47 the grantor, the date of the instrument, the time of recording, the kind of instrument, the book
48 and page, and a brief description;
49 (d) keep a mortgagors' index, in which the recorder shall enter all mortgages, deeds of
50 trust, liens, and other instruments in the nature of an encumbrance upon real estate, which shall
51 show the entry number of the instrument, the name of each mortgagor, debtor, or person
52 charged with the encumbrance in alphabetical order, the name of the mortgagee, lien holder,
53 creditor, or claimant, the date of the instrument, the time of recording, the instrument,
54 consideration, the book and page, and a brief description;
55 (e) keep a mortgagees' index, in which the recorder shall enter all mortgages, deeds of
56 trust, liens, and other instruments in the nature of an encumbrance upon real estate, which shall
57 show the entry number of the instrument, the name of each mortgagee, lien holder, creditor, or
58 claimant, in alphabetical order, the name of the mortgagor or person charged with the
59 encumbrance, the date of the instrument, the time of recording, the kind of instrument, the
60 consideration, the book and page, and a brief description;
61 (f) subject to [
62 description every instrument recorded, the date and the kind of instrument, the time of
63 recording, and the book and page and entry number;
64 (g) keep an index of recorded maps, plats, and subdivisions;
65 (h) keep an index of powers of attorney showing the date and time of recording, the
66 book, the page, and the entry number;
67 (i) keep a miscellaneous index, in which the recorder shall enter all instruments of a
68 miscellaneous character not otherwise provided for in this section, showing the date of
69 recording, the book, the page, the entry number, the kind of instrument, from, to, and the
70 parties;
71 (j) keep an index of judgments showing the judgment debtors, the judgment creditors,
72 the amount of judgment, the date and time of recording, the satisfaction, and the book, the
73 page, and the entry number;
74 (k) keep a general recording index in which the recorder shall index all executions and
75 writs of attachment, and any other instruments not required by law to be spread upon the
76 records, and in separate columns the recorder shall enter the names of the plaintiffs in the
77 execution and the names of the defendants in the execution; [
78 (l) keep an index of water right numbers that are included on an instrument recorded on
79 or after May 13, 2014, showing the date and time of recording, the book and the page or the
80 entry number, and the kind of instrument[
81 (m) beginning January 1, 2025:
82 (i) maintain a system that allows a property owner to receive, upon the property
83 owner's election, an electronic notice when the county recorder records a deed or mortgage, as
84 defined in Section 70D-1-102, on the property owner's real property; and
85 (ii) if a property owner elects to receive electronic notice as described in Subsection
86 (1)(m)(i), within 30 days after the day on which the county recorder records a deed or a
87 mortgage as defined in Section 70D-1-102 on real property, provide an electronic notice of the
88 recording to each property owner.
89 (2) Upon request, a county recorder may provide the notice described in Subsection
90 (1)(m)(ii) to a property owner by a means other than electronic.
91 (3) Subsection (1)(m) applies only to real property for which the county treasurer
92 provides a tax notice described in Section 59-2-1317.
93 [
94 and keep a reverse index.
95 [
96 a true chain of title to each tract or parcel, together with each encumbrance on the tract or
97 parcel, according to the records of the office.
98 (b) A recorder shall abstract an instrument in the tract index unless:
99 (i) the instrument is required to contain a legal description under Section 17-21-20 or
100 Section 57-3-105 and does not contain that legal description; or
101 (ii) the instrument contains errors, omissions, or defects to the extent that the tract or
102 parcel to which the instrument relates cannot be determined.
103 (c) If a recorder abstracts an instrument in the tract index or another index required by
104 this section, the recorder may:
105 (i) use a tax parcel number;
106 (ii) use a site address;
107 (iii) reference to other instruments of record recited on the instrument; or
108 (iv) reference another instrument that is recorded concurrently with the instrument.
109 (d) A recorder is not required to go beyond the face of an instrument to determine the
110 tract or parcel to which an instrument may relate.
111 (e) A person may not bring an action against a recorder for injuries or damages
112 suffered as a result of information contained in an instrument recorded in a tract index or other
113 index that is required by this section despite errors, omissions, or defects in the instrument.
114 (f) The fact that a recorded instrument described in [
115 (4)(e) is included in the tract index does not cure a failure to give public notice caused by an
116 error, omission, or defect.
117 (g) A document that is indexed in all or part of the indexes required by this section
118 shall give constructive notice.
119 [
120 that index includes all of the indexes required by this section.
121 Section 2. Section 59-2-919 is amended to read:
122 59-2-919. Notice and public hearing requirements for certain tax increases --
123 Exceptions.
124 (1) As used in this section:
125 (a) "Additional ad valorem tax revenue" means ad valorem property tax revenue
126 generated by the portion of the tax rate that exceeds the taxing entity's certified tax rate.
127 (b) "Ad valorem tax revenue" means ad valorem property tax revenue not including
128 revenue from:
129 (i) eligible new growth as defined in Section 59-2-924; or
130 (ii) personal property that is:
131 (A) assessed by a county assessor in accordance with Part 3, County Assessment; and
132 (B) semiconductor manufacturing equipment.
133 (c) "Calendar year taxing entity" means a taxing entity that operates under a fiscal year
134 that begins on January 1 and ends on December 31.
135 (d) "County executive calendar year taxing entity" means a calendar year taxing entity
136 that operates under the county executive-council form of government described in Section
137 17-52a-203.
138 (e) "Current calendar year" means the calendar year immediately preceding the
139 calendar year for which a calendar year taxing entity seeks to levy a tax rate that exceeds the
140 calendar year taxing entity's certified tax rate.
141 (f) "Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that
142 begins on July 1 and ends on June 30.
143 (g) "Last year's property tax budgeted revenue" does not include revenue received by a
144 taxing entity from a debt service levy voted on by the public.
145 (2) A taxing entity may not levy a tax rate that exceeds the taxing entity's certified tax
146 rate unless the taxing entity meets:
147 (a) the requirements of this section that apply to the taxing entity; and
148 (b) all other requirements as may be required by law.
149 (3) (a) Subject to Subsection (3)(b) and except as provided in Subsection (5), a
150 calendar year taxing entity may levy a tax rate that exceeds the calendar year taxing entity's
151 certified tax rate if the calendar year taxing entity:
152 (i) 14 or more days before the date of the regular general election or municipal general
153 election held in the current calendar year, states at a public meeting:
154 (A) that the calendar year taxing entity intends to levy a tax rate that exceeds the
155 calendar year taxing entity's certified tax rate;
156 (B) the dollar amount of and purpose for additional ad valorem tax revenue that would
157 be generated by the proposed increase in the certified tax rate; and
158 (C) the approximate percentage increase in ad valorem tax revenue for the taxing entity
159 based on the proposed increase described in Subsection (3)(a)(i)(B);
160 (ii) provides notice for the public meeting described in Subsection (3)(a)(i) in
161 accordance with Title 52, Chapter 4, Open and Public Meetings Act, including providing a
162 separate item on the meeting agenda that notifies the public that the calendar year taxing entity
163 intends to make the statement described in Subsection (3)(a)(i);
164 (iii) meets the advertisement requirements of Subsections (6) and (7) before the
165 calendar year taxing entity conducts the public hearing required by Subsection (3)(a)(v);
166 (iv) provides notice by mail:
167 (A) seven or more days before the regular general election or municipal general
168 election held in the current calendar year; and
169 (B) as provided in Subsection (3)(c); and
170 (v) conducts a public hearing that is held:
171 (A) in accordance with Subsections (8) and (9); and
172 (B) in conjunction with the public hearing required by Section 17-36-13 or 17B-1-610.
173 (b) (i) For a county executive calendar year taxing entity, the statement described in
174 Subsection (3)(a)(i) shall be made by the:
175 (A) county council;
176 (B) county executive; or
177 (C) both the county council and county executive.
178 (ii) If the county council makes the statement described in Subsection (3)(a)(i) or the
179 county council states a dollar amount of additional ad valorem tax revenue that is greater than
180 the amount of additional ad valorem tax revenue previously stated by the county executive in
181 accordance with Subsection (3)(a)(i), the county executive calendar year taxing entity shall:
182 (A) make the statement described in Subsection (3)(a)(i) 14 or more days before the
183 county executive calendar year taxing entity conducts the public hearing under Subsection
184 (3)(a)(v); and
185 (B) provide the notice required by Subsection (3)(a)(iv) 14 or more days before the
186 county executive calendar year taxing entity conducts the public hearing required by
187 Subsection (3)(a)(v).
188 (c) The notice described in Subsection (3)(a)(iv):
189 (i) shall be mailed to each owner of property:
190 (A) within the calendar year taxing entity; and
191 (B) listed on the assessment roll;
192 (ii) shall be printed on a separate form that:
193 (A) is developed by the commission;
194 (B) states at the top of the form, in bold upper-case type no smaller than 18 point
195 "NOTICE OF PROPOSED TAX INCREASE"; and
196 (C) may be mailed with the notice required by Section 59-2-1317;
197 (iii) shall contain for each property described in Subsection (3)(c)(i):
198 (A) the value of the property for the current calendar year;
199 (B) the tax on the property for the current calendar year; and
200 (C) subject to Subsection (3)(d), for the calendar year for which the calendar year
201 taxing entity seeks to levy a tax rate that exceeds the calendar year taxing entity's certified tax
202 rate, the estimated tax on the property;
203 (iv) shall contain the following statement:
204 "[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar
205 year]. This notice contains estimates of the tax on your property and the proposed tax increase
206 on your property as a result of this tax increase. These estimates are calculated on the basis of
207 [insert previous applicable calendar year] data. The actual tax on your property and proposed
208 tax increase on your property may vary from this estimate.";
209 (v) shall state the date, time, and place of the public hearing described in Subsection
210 (3)(a)(v); [
211 (vi) may contain other property tax information approved by the commission[
212 (vii) if sent in calendar year 2024, 2025, or 2026, shall contain:
213 (A) notice that the taxpayer may request electronic notice as described in Subsection
214 17-21-6(1)(m); and
215 (B) instructions describing how to elect to receive a notice as described in Subsection
216 17-21-6(1)(m).
217 (d) For purposes of Subsection (3)(c)(iii)(C), a calendar year taxing entity shall
218 calculate the estimated tax on property on the basis of:
219 (i) data for the current calendar year; and
220 (ii) the amount of additional ad valorem tax revenue stated in accordance with this
221 section.
222 (4) Except as provided in Subsection (5), a fiscal year taxing entity may levy a tax rate
223 that exceeds the fiscal year taxing entity's certified tax rate if the fiscal year taxing entity:
224 (a) provides notice by meeting the advertisement requirements of Subsections (6) and
225 (7) before the fiscal year taxing entity conducts the public meeting at which the fiscal year
226 taxing entity's annual budget is adopted; and
227 (b) conducts a public hearing in accordance with Subsections (8) and (9) before the
228 fiscal year taxing entity's annual budget is adopted.
229 (5) (a) A taxing entity is not required to meet the notice or public hearing requirements
230 of Subsection (3) or (4) if the taxing entity is expressly exempted by law from complying with
231 the requirements of this section.
232 (b) A taxing entity is not required to meet the notice requirements of Subsection (3) or
233 (4) if:
234 (i) Section 53F-8-301 allows the taxing entity to levy a tax rate that exceeds that
235 certified tax rate without having to comply with the notice provisions of this section; or
236 (ii) the taxing entity:
237 (A) budgeted less than $20,000 in ad valorem tax revenue for the previous fiscal year;
238 and
239 (B) sets a budget during the current fiscal year of less than $20,000 of ad valorem tax
240 revenue.
241 (6) (a) Subject to Subsections (6)(d) and (7)(b), the advertisement described in this
242 section shall be published:
243 (i) subject to Section 45-1-101, in a newspaper or combination of newspapers of
244 general circulation in the taxing entity;
245 (ii) electronically in accordance with Section 45-1-101; and
246 (iii) for the taxing entity, as a class A notice under Section 63G-30-102, for at least 14
247 days.
248 (b) The advertisement described in Subsection (6)(a)(i) shall:
249 (i) be no less than 1/4 page in size;
250 (ii) use type no smaller than 18 point; and
251 (iii) be surrounded by a 1/4-inch border.
252 (c) The advertisement described in Subsection (6)(a)(i) may not be placed in that
253 portion of the newspaper where legal notices and classified advertisements appear.
254 (d) It is the intent of the Legislature that:
255 (i) whenever possible, the advertisement described in Subsection (6)(a)(i) appear in a
256 newspaper that is published at least one day per week; and
257 (ii) the newspaper or combination of newspapers selected:
258 (A) be of general interest and readership in the taxing entity; and
259 (B) not be of limited subject matter.
260 (e) (i) The advertisement described in Subsection (6)(a)(i) shall:
261 (A) except as provided in Subsection (6)(f), be run once each week for the two weeks
262 before a taxing entity conducts a public hearing described under Subsection (3)(a)(v) or (4)(b);
263 and
264 (B) state that the taxing entity will meet on a certain day, time, and place fixed in the
265 advertisement, which shall be seven or more days after the day the first advertisement is
266 published, for the purpose of hearing comments regarding any proposed increase and to explain
267 the reasons for the proposed increase.
268 (ii) The advertisement described in Subsection (6)(a)(ii) shall:
269 (A) be published two weeks before a taxing entity conducts a public hearing described
270 in Subsection (3)(a)(v) or (4)(b); and
271 (B) state that the taxing entity will meet on a certain day, time, and place fixed in the
272 advertisement, which shall be seven or more days after the day the first advertisement is
273 published, for the purpose of hearing comments regarding any proposed increase and to explain
274 the reasons for the proposed increase.
275 (f) If a fiscal year taxing entity's public hearing information is published by the county
276 auditor in accordance with Section 59-2-919.2, the fiscal year taxing entity is not subject to the
277 requirement to run the advertisement twice, as required by Subsection (6)(e)(i), but shall run
278 the advertisement once during the week before the fiscal year taxing entity conducts a public
279 hearing at which the taxing entity's annual budget is discussed.
280 (g) For purposes of Subsection (3)(a)(iii) or (4)(a), the form and content of an
281 advertisement shall be substantially as follows:
282
283
284 The (name of the taxing entity) is proposing to increase its property tax revenue.
285 • The (name of the taxing entity) tax on a (insert the average value of a
286 residence in the taxing entity rounded to the nearest thousand dollars)
287 residence would increase from $______ to $________, which is
288 $_______ per year.
289 • The (name of the taxing entity) tax on a (insert the value of a business
290 having the same value as the average value of a residence in the taxing
291 entity) business would increase from $________ to $_______, which is
292 $______ per year.
293 • If the proposed budget is approved, (name of the taxing entity) would
294 increase its property tax budgeted revenue by ___% above last year's
295 property tax budgeted revenue excluding eligible new growth.
296 All concerned citizens are invited to a public hearing on the tax increase.
297
298 Date/Time: (date) (time)
299 Location: (name of meeting place and address of meeting place)
300 To obtain more information regarding the tax increase, citizens may contact the (name
301 of the taxing entity) at (phone number of taxing entity)."
302 (7) The commission:
303 (a) shall adopt rules in accordance with Title 63G, Chapter 3, Utah Administrative
304 Rulemaking Act, governing the joint use of one advertisement described in Subsection (6) by
305 two or more taxing entities; and
306 (b) subject to Section 45-1-101, may authorize:
307 (i) the use of a weekly newspaper:
308 (A) in a county having both daily and weekly newspapers if the weekly newspaper
309 would provide equal or greater notice to the taxpayer; and
310 (B) if the county petitions the commission for the use of the weekly newspaper; or
311 (ii) the use by a taxing entity of a commission approved direct notice to each taxpayer
312 if:
313 (A) the cost of the advertisement would cause undue hardship;
314 (B) the direct notice is different and separate from that provided for in Section
315 59-2-919.1; and
316 (C) the taxing entity petitions the commission for the use of a commission approved
317 direct notice.
318 (8) (a) (i) (A) A fiscal year taxing entity shall, on or before March 1, notify the county
319 legislative body in which the fiscal year taxing entity is located of the date, time, and place of
320 the first public hearing at which the fiscal year taxing entity's annual budget will be discussed.
321 (B) A county that receives notice from a fiscal year taxing entity under Subsection
322 (8)(a)(i)(A) shall include on the notice required by Section 59-2-919.1 the date, time, and place
323 of the public hearing described in Subsection (8)(a)(i)(A).
324 (ii) A calendar year taxing entity shall, on or before October 1 of the current calendar
325 year, notify the county legislative body in which the calendar year taxing entity is located of the
326 date, time, and place of the first public hearing at which the calendar year taxing entity's annual
327 budget will be discussed.
328 (b) (i) A public hearing described in Subsection (3)(a)(v) or (4)(b) shall be:
329 (A) open to the public; and
330 (B) held at a meeting of the taxing entity with no items on the agenda other than
331 discussion and action on the taxing entity's intent to levy a tax rate that exceeds the taxing
332 entity's certified tax rate, the taxing entity's budget, a special district's or special service
333 district's fee implementation or increase, or a combination of these items.
334 (ii) The governing body of a taxing entity conducting a public hearing described in
335 Subsection (3)(a)(v) or (4)(b) shall provide an interested party desiring to be heard an
336 opportunity to present oral testimony:
337 (A) within reasonable time limits; and
338 (B) without unreasonable restriction on the number of individuals allowed to make
339 public comment.
340 (c) (i) Except as provided in Subsection (8)(c)(ii), a taxing entity may not schedule a
341 public hearing described in Subsection (3)(a)(v) or (4)(b) at the same time as the public hearing
342 of another overlapping taxing entity in the same county.
343 (ii) The taxing entities in which the power to set tax levies is vested in the same
344 governing board or authority may consolidate the public hearings described in Subsection
345 (3)(a)(v) or (4)(b) into one public hearing.
346 (d) A county legislative body shall resolve any conflict in public hearing dates and
347 times after consultation with each affected taxing entity.
348 (e) (i) A taxing entity shall hold a public hearing described in Subsection (3)(a)(v) or
349 (4)(b) beginning at or after 6 p.m.
350 (ii) If a taxing entity holds a public meeting for the purpose of addressing general
351 business of the taxing entity on the same date as a public hearing described in Subsection
352 (3)(a)(v) or (4)(b), the public meeting addressing general business items shall conclude before
353 the beginning of the public hearing described in Subsection (3)(a)(v) or (4)(b).
354 (f) (i) Except as provided in Subsection (8)(f)(ii), a taxing entity may not hold the
355 public hearing described in Subsection (3)(a)(v) or (4)(b) on the same date as another public
356 hearing of the taxing entity.
357 (ii) A taxing entity may hold the following hearings on the same date as a public
358 hearing described in Subsection (3)(a)(v) or (4)(b):
359 (A) a budget hearing;
360 (B) if the taxing entity is a special district or a special service district, a fee hearing
361 described in Section 17B-1-643;
362 (C) if the taxing entity is a town, an enterprise fund hearing described in Section
363 10-5-107.5; or
364 (D) if the taxing entity is a city, an enterprise fund hearing described in Section
365 10-6-135.5.
366 (9) (a) If a taxing entity does not make a final decision on budgeting additional ad
367 valorem tax revenue at a public hearing described in Subsection (3)(a)(v) or (4)(b), the taxing
368 entity shall:
369 (i) announce at that public hearing the scheduled time and place of the next public
370 meeting at which the taxing entity will consider budgeting the additional ad valorem tax
371 revenue; and
372 (ii) if the taxing entity is a fiscal year taxing entity, hold the public meeting described
373 in Subsection (9)(a)(i) before September 1.
374 (b) A calendar year taxing entity may not adopt a final budget that budgets an amount
375 of additional ad valorem tax revenue that exceeds the largest amount of additional ad valorem
376 tax revenue stated at a public meeting under Subsection (3)(a)(i).
377 (c) A public hearing on levying a tax rate that exceeds a fiscal year taxing entity's
378 certified tax rate may coincide with a public hearing on the fiscal year taxing entity's proposed
379 annual budget.
380 Section 3. Section 59-2-1317 is amended to read:
381 59-2-1317. Tax notice -- Contents of notice -- Procedures and requirements for
382 providing notice.
383 (1) As used in this section, "political subdivision lien" means the same as that term is
384 defined in Section 11-60-102.
385 (2) Subject to the other provisions of this section, the county treasurer shall:
386 (a) collect the taxes and tax notice charges; and
387 (b) provide a notice to each taxpayer that contains the following:
388 (i) the kind and value of property assessed to the taxpayer;
389 (ii) the street address of the property, if available to the county;
390 (iii) that the property may be subject to a detailed review in the next year under Section
391 59-2-303.1;
392 (iv) the amount of taxes levied;
393 (v) a separate statement of the taxes levied only on a certain kind or class of property
394 for a special purpose;
395 (vi) property tax information pertaining to taxpayer relief, options for payment of
396 taxes, and collection procedures;
397 (vii) any tax notice charges applicable to the property, including:
398 (A) if applicable, a political subdivision lien for road damage that a railroad company
399 causes, as described in Section 10-7-30;
400 (B) if applicable, a political subdivision lien for municipal water distribution, as
401 described in Section 10-8-17, or a political subdivision lien for an increase in supply from a
402 municipal water distribution, as described in Section 10-8-19;
403 (C) if applicable, a political subdivision lien for unpaid abatement fees as described in
404 Section 10-11-4;
405 (D) if applicable, a political subdivision lien for the unpaid portion of an assessment
406 assessed in accordance with Title 11, Chapter 42, Assessment Area Act, or Title 11, Chapter
407 42a, Commercial Property Assessed Clean Energy Act, including unpaid costs, charges, and
408 interest as of the date the local entity certifies the unpaid amount to the county treasurer;
409 (E) if applicable, for a special district in accordance with Section 17B-1-902, a political
410 subdivision lien for an unpaid fee, administrative cost, or interest;
411 (F) if applicable, a political subdivision lien for an unpaid irrigation district use charge
412 as described in Section 17B-2a-506;
413 (G) if applicable, a political subdivision lien for a contract assessment under a water
414 contract, as described in Section 17B-2a-1007;
415 (H) if applicable, a property tax penalty that a public infrastructure district imposes, as
416 described in Section 17D-4-304; and
417 (I) if applicable, an annual payment to the Military Installation Development Authority
418 or an entity designated by the authority in accordance with Section 63H-1-501;
419 (viii) if a county's tax notice includes an assessment area charge, a statement that, due
420 to potentially ongoing assessment area charges, costs, penalties, and interest, payment of a tax
421 notice charge may not:
422 (A) pay off the full amount the property owner owes to the tax notice entity; or
423 (B) cause a release of the lien underlying the tax notice charge;
424 (ix) the date the taxes and tax notice charges are due;
425 (x) the street address at which the taxes and tax notice charges may be paid;
426 (xi) the date on which the taxes and tax notice charges are delinquent;
427 (xii) the penalty imposed on delinquent taxes and tax notice charges;
428 (xiii) a statement that explains the taxpayer's right to direct allocation of a partial
429 payment in accordance with Subsection (9);
430 (xiv) other information specifically authorized to be included on the notice under this
431 chapter; [
432 (xv) other property tax information approved by the commission[
433 (xvi) if sent in calendar year 2024, 2025, or 2026:
434 (A) notice that the taxpayer may request electronic notice as described in Subsection
435 17-21-6(1)(m); and
436 (B) instructions describing how to elect to receive a notice as described in Subsection
437 17-21-6(1)(m).
438 (3) (a) Unless expressly allowed under this section or another statutory provision, the
439 treasurer may not add an amount to be collected to the property tax notice.
440 (b) If the county treasurer adds an amount to be collected to the property tax notice
441 under this section or another statutory provision that expressly authorizes the item's inclusion
442 on the property tax notice:
443 (i) the amount constitutes a tax notice charge; and
444 (ii) (A) the tax notice charge has the same priority as property tax; and
445 (B) a delinquency of the tax notice charge triggers a tax sale, in accordance with
446 Section 59-2-1343.
447 (4) For any property for which property taxes or tax notice charges are delinquent, the
448 notice described in Subsection (2) shall state, "Prior taxes or tax notice charges are delinquent
449 on this parcel."
450 (5) Except as provided in Subsection (6), the county treasurer shall:
451 (a) mail the notice required by this section, postage prepaid; or
452 (b) leave the notice required by this section at the taxpayer's residence or usual place of
453 business, if known.
454 (6) (a) Subject to the other provisions of this Subsection (6), a county treasurer may, at
455 the county treasurer's discretion, provide the notice required by this section by electronic mail if
456 a taxpayer makes an election, according to procedures determined by the county treasurer, to
457 receive the notice by electronic mail.
458 (b) A taxpayer may revoke an election to receive the notice required by this section by
459 electronic mail if the taxpayer provides written notice to the treasurer on or before October 1.
460 (c) A revocation of an election under this section does not relieve a taxpayer of the
461 duty to pay a tax or tax notice charge due under this chapter on or before the due date for
462 paying the tax or tax notice charge.
463 (d) A county treasurer shall provide the notice required by this section using a method
464 described in Subsection (5), until a taxpayer makes a new election in accordance with this
465 Subsection (6), if:
466 (i) the taxpayer revokes an election in accordance with Subsection (6)(b) to receive the
467 notice required by this section by electronic mail; or
468 (ii) the county treasurer finds that the taxpayer's electronic mail address is invalid.
469 (e) A person is considered to be a taxpayer for purposes of this Subsection (6)
470 regardless of whether the property that is the subject of the notice required by this section is
471 exempt from taxation.
472 (7) (a) The county treasurer shall provide the notice required by this section to a
473 taxpayer on or before November 1.
474 (b) The county treasurer shall keep on file in the county treasurer's office the
475 information set forth in the notice.
476 (c) The county treasurer is not required to mail a tax receipt acknowledging payment.
477 (8) This section does not apply to property taxed under Section 59-2-1302 or
478 59-2-1307.
479 (9) (a) A taxpayer who pays less than the full amount due on the taxpayer's property tax
480 notice may, on a form provided by the county treasurer, direct how the county treasurer
481 allocates the partial payment between:
482 (i) the total amount due for property tax;
483 (ii) the amount due for assessments, past due special district fees, and other tax notice
484 charges; and
485 (iii) any other amounts due on the property tax notice.
486 (b) The county treasurer shall comply with a direction submitted to the county treasurer
487 in accordance with Subsection (9)(a).
488 (c) The provisions of this Subsection (9) do not:
489 (i) affect the right or ability of a local entity to pursue any available remedy for
490 non-payment of any item listed on a taxpayer's property tax notice; or
491 (ii) toll or otherwise change any time period related to a remedy described in
492 Subsection (9)(c)(i).
493 Section 4. Effective date.
494 This bill takes effect on May 1, 2024.