reglab/housing_qa huggingface dataset:
UT Code § 59-2-1312 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1312 - Examination of books of county officers by state officers.

59-2-1312. Examination of books of county officers by state officers.  The state auditor, any member of the commission, or any person designated by the commission may examine the books of any county officer charged with the collection and receipt of state taxes.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1313 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1313 - Attorney general to prosecute delinquent officers.

59-2-1313. Attorney general to prosecute delinquent officers.  If, on examination, it is found that any officer has been guilty of defrauding the state of revenue or has neglected or refused to perform any duty relating to revenue, the attorney general shall prosecute the delinquent officer.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1314 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1314 - Informalities and time prescribed for action -- Effect on validity of tax.

59-2-1314. Informalities and time prescribed for action -- Effect on validity of tax.  No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the assessment or act was not completed within the time required by law.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1315 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1315 - Disposition of fines and forfeitures.

59-2-1315. Disposition of fines and forfeitures.  The fines and forfeitures incurred by violation of any of the provisions of this chapter shall be paid into the treasury for the use of the county where the property is located.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1316 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1316 - Annual settlements between county assessor, county treasurer, and county auditor.

59-2-1316. Annual settlements between county assessor, county treasurer, and county auditor.  Every county assessor and county treasurer shall annually, on the first Monday in January, make a settlement with the county auditor of all transactions connected with the revenue for the previous year, and every county treasurer, on the expiration of the treasurer's term of office, shall make the settlement.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1318 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1318 - Date of payment of property tax -- Notation on assessment roll.

59-2-1318. Date of payment of property tax -- Notation on assessment roll.  The county treasurer shall mark the date of the payment of any tax on the assessment roll opposite the property identification number.  Amended by Chapter 143, 1997 General Session
UT Code § 59-2-1319 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1319 - Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.

59-2-1319. Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.    (1) If a person pays taxes in person at the county treasurer's office, the county treasurer shall, upon request, give a receipt to the person paying the taxes, specifying the amount of the taxes due, the property identification number, and the aggregate amount of taxes paid.     (2) County warrants shall be taken in payment of county taxes, city warrants in payment of city taxes, and school district warrants in payment of school district taxes.     (3) All taxes shall be paid in cash, unless the county treasurer adopts rules otherwise.    Amended by Chapter 143, 1997 General Session
UT Code § 59-2-1320 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1320 - Settlements with county legislative bodies.

59-2-1320. Settlements with county legislative bodies.  On the first Monday of March and June, and the second Monday of September and December, the county treasurer shall settle with the county legislative body for all money collected by the treasurer, and on those days shall deliver to and file in the office of the county auditor a statement under oath showing:  (1) an account of all transactions and receipts since the last settlement; and     (2) that all money collected is in the county treasury.    Amended by Chapter 227, 1993 General Session
UT Code § 59-2-1321 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1321 - Erroneous or illegal assessments -- Deductions and refunds.

59-2-1321. Erroneous or illegal assessments -- Deductions and refunds.  The county legislative body, upon sufficient evidence being produced that property has been either erroneously or illegally assessed, may order the county treasurer to allow the taxes on that part of the property erroneously or illegally assessed to be deducted before payment of taxes. Any taxes, interest, and costs paid more than once, or erroneously or illegally collected, may, by order of the county legislative body, be refunded by the county treasurer, and the portion of taxes, interest, and costs paid to the state or any taxing entity shall be refunded to the county, and the appropriate officer shall draw a warrant for that amount in favor of the county.  Amended by Chapter 227, 1993 General Session
UT Code § 59-2-1322 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1322 - Property assessed more than once.

59-2-1322. Property assessed more than once.  If the county treasurer determines that any property has been assessed more than once for the same year, the treasurer shall collect only the tax justly due and report the facts, under affidavit, to the county auditor.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1323 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1323 - Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.

 Effective 5/8/2018  59-2-1323. Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.    (1) The county treasurer shall issue a receipt showing the interest on which taxes or tax notice charges are paid to any person paying taxes on an undivided interest in real estate.     (2) If any portion of the taxes or tax notice charges on the real estate remain unpaid, it is the duty of the treasurer to sell only the undivided interest in the real estate which belongs to the co-owners who have not paid their portion of the tax.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1324 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1324 - Taxes and tax notice charges to be paid before distribution of estate of a deceased person.

 Effective 5/8/2018  59-2-1324. Taxes and tax notice charges to be paid before distribution of estate of a deceased person.    (1) The district court shall require every administrator or executor to pay out of the funds of the estate all taxes and tax notice charges due from the estate.     (2) No order or decree for the distribution of any property of any decedent among the heirs or devisees may be made until all taxes and tax notice charges against the estate are paid.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1325 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1325 - Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.

59-2-1325. Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.    (1)   (a) A tax upon real property is a lien against the property assessed.     (b) A tax due upon improvements upon real property assessed to a person other than the owner of the real property is a lien upon the property and improvements.      (c) A lien described in Subsection (1)(a) or (b) shall attach on January 1 of each year.       (2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Subsection 17-2-209(4).    Amended by Chapter 381, 2010 General Session
UT Code § 59-2-1326 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1326 - Illegal tax and tax notice charges -- Injunction to restrain collection.

 Effective 5/8/2018  59-2-1326. Illegal tax and tax notice charges -- Injunction to restrain collection.    (1) No injunction may be granted by any court to restrain the collection of any tax, any part of the tax, or any tax notice charge, nor to restrain the sale of any property for the nonpayment of the tax or tax notice charge, unless the tax or tax notice charge, or some part of the tax or tax notice charge sought to be enjoined:   (a) is not authorized by law; or     (b) is on property which is exempt from taxation.       (2) If the payment of a part of a tax or tax notice charge is sought to be enjoined, the other part shall be paid or tendered before any action may be commenced.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1327 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1327 - Payment of tax or tax notice charge under protest -- Circumstances where authorized -- Action to recover tax or tax notice charge paid.

 Effective 5/8/2018  59-2-1327. Payment of tax or tax notice charge under protest -- Circumstances where authorized -- Action to recover tax or tax notice charge paid.    (1) Where a taxing entity demands or enforces a tax or where an entity responsible for a tax notice charge demands or enforces the tax notice charge, and the person whose property is taxed or charged claims the tax or tax notice charge is unlawful, that person may pay the tax or tax notice charge under protest to the county treasurer.     (2) The person may then bring an action in the district court against the officer or taxing entity to recover the tax or tax notice charge or any portion of the tax or tax notice charge paid under protest.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1328 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1328 - Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county.

59-2-1328. Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county.    (1) If a taxpayer obtains a final and unappealable judgment or order in accordance with Section 59-2-1330 ordering a reduction in the amount of any tax levied against any property for which the taxpayer paid a tax or any portion of a tax under this chapter for a calendar year, the state or the taxing entity against which the taxpayer obtained the final and unappealable judgment or order shall:   (a) audit and allow the final and unappealable judgment or order;     (b) cause a warrant to be drawn for the amount recovered by the final and unappealable judgment or order; and     (c) pay the taxpayer as required by Section 59-2-1330.       (2) At the request of a county, the state or a taxing entity shall cause a warrant to be drawn upon the treasurer of the state or the taxing entity in favor of the county:   (a) if:   (i) the final and unappealable judgment or order described in Subsection (1) is obtained against a county; and     (ii) any portion of the taxes included in the final and unappealable judgment or order described in Subsection (1):   (A) is levied by the state or a taxing entity other than the county; and     (B) has been paid over to the state or the taxing entity described in Subsection (2)(a)(ii)(A) by the county; and         (b) for the state's or the taxing entity's proportionate share of a payment to a taxpayer required by Section 59-2-1330.       (3) For purposes of Subsection (2), the state's or a taxing entity's proportionate share of a payment to a taxpayer required by Section 59-2-1330 is an amount equal to the product of:   (a) the percentage by which the amount of any tax levied against any property for which the taxpayer paid a tax under this chapter for a calendar year was reduced in accordance with the final and unappealable judgment or order described in Subsection (1); and     (b) the total amount of the taxes for the property described in Subsection (1) paid over to the state or the taxing entity by the county for the calendar year described in Subsection (3)(a).      Amended by Chapter 196, 2002 General SessionAmended by Chapter 240, 2002 General Session
UT Code § 59-2-1329 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1329 - Right to injunction limited.

59-2-1329. Right to injunction limited.  This remedy supersedes the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes alleged to be unlawfully levied or demanded, unless the court finds that the remedy provided is inadequate, in which case the injunctive proceedings under Section 59-2-1326 apply.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1331.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1331.5 - Partial payment of property tax on a base parcel.

 Effective 5/10/2016  59-2-1331.5. Partial payment of property tax on a base parcel.    (1)   (a) Subject to Subsection (1)(b), a person may make a payment toward a subdivided lot's proportional share of the property tax on the base parcel before the date on which the property tax is due.     (b) A person may make a payment under Subsection (1)(a) only if the record owner of the subdivided lot is a bona fide purchaser.       (2)   (a) Upon request, the county treasurer shall provide a person:   (i) the amount of a subdivided lot's proportional share of the property tax on the base parcel for the current year; or     (ii) if the amount described in Subsection (2)(a)(i) is unavailable, a reasonable estimate of a subdivided lot's proportional share of the property tax on the base parcel for the current year.       (b) The county treasurer shall calculate a subdivided lot's proportional share of the property tax on the base parcel by comparing:   (i) the amount of the value of the base parcel as described in Subsection (2)(b)(ii) that is attributable to the property that comprises the subdivided lot as the property existed on January 1 of the current year; and     (ii) the value of the base parcel as it existed on January 1 of the current year.         (3)   (a) The county treasurer shall send a written notice described in Subsection (3)(b) to the record owner of a subdivided lot if:   (i) a person makes a payment under Subsection (1) toward the subdivided lot's proportional share of the property tax on the base parcel; and     (ii) as of November 30, there is an outstanding balance on the subdivided lot's proportional share of the property tax on the base parcel.       (b) A written notice described in Subsection (3)(a) shall state:   (i) the remaining balance owed on the subdivided lot's proportional share of the property tax on the base parcel;     (ii) a date, not less than 30 days after the day on which the notice is sent, by which the remaining balance is due; and     (iii) that any amount of the balance that is not paid or postmarked by the date described in Subsection (3)(b)(ii) is delinquent and subject to the penalties, interest, and administrative costs described in this chapter.         (4) If a person timely pays a subdivided lot's proportional share of the property tax on the base parcel, and the property tax on the base parcel subsequently becomes delinquent, the subdivided lot is not subject to:   (a) a lien for the payment of the delinquent property tax on the base parcel; or     (b) any penalties, interest, or administrative costs associated with the delinquent property tax on the base parcel.      Enacted by Chapter 368, 2016 General Session
UT Code § 59-2-1332 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1332 - Extension of date of delinquency.

 Effective 5/8/2018  59-2-1332. Extension of date of delinquency.    (1)   (a) The county legislative body may, upon a petition of not less than 100 taxpayers or upon its own motion for good cause, by proclamation, extend the property tax due date from November 30 to noon on December 30.     (b) If the county legislative body extends the property tax due date under Subsection (1)(a), the county legislative body shall publish a notice of the proclamation covering this extension:   (i) in a newspaper of general circulation in the county in at least two issues before November 1 of the year in which the taxes are to be paid; and     (ii) in accordance with Section 45-1-101 for two weeks before November 1.         (2) In all cases where the county legislative body extends the property tax due date under Subsection (1), the date for the selling of property to the county for delinquent taxes or tax notice charges shall be extended 30 days from the dates provided by law.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1333 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1333 - Errors or omissions -- In assessment book -- Authority to correct.

 Effective 5/8/2018  59-2-1333. Errors or omissions -- In assessment book -- Authority to correct.  An omission, error, defect in form in the assessment roll, or clerical error, when it can be ascertained what was intended, may, with the consent of the county legislative body, be supplied or corrected by the assessor at any time before the sale for delinquent taxes or tax notice charges and after the original assessment or tax notice charge listing was made. Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1334 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1334 - Omission, error, or defect in delinquent lists -- Republication.

59-2-1334. Omission, error, or defect in delinquent lists -- Republication.    (1) If an omission, error, or defect is in a delinquent list or any publication, the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication.     (2) Any republication shall be made in the same manner as the original publication, for not less than one week.    Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1337 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1337 - Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.

59-2-1337. Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.  If any property is taken in fee by the state, any of its subdivisions or agencies, or by any private person, or other body pursuant to either:  (1) an exercise of the power of eminent domain; or     (2) by a right of entry agreement executed by reason of the threat or imminence of eminent domain, the ad valorem property tax assessed and collected on the property under this chapter shall be determined on the basis of the relationship which the number of months the property was held by the property owner, prior to the granting by the court of an order of occupancy or the execution of a right of entry agreement, bears to the taxable year.    Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1338 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1338 - Record of delinquent taxes -- Contents of record.

 Effective 5/8/2018  59-2-1338. Record of delinquent taxes -- Contents of record.    (1) The treasurer shall prepare the official record of delinquent taxes and tax notice charges in the same order as property appears on the assessment rolls.     (2) The record shall show:   (a) the name of the person to whom the property is assessed;     (b) the description of the delinquent parcel, and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll;     (c) the amount of delinquent taxes and tax notice charges, penalties, and administrative costs; and     (d) the date of redemption and by whom the property is redeemed.       (3) The record shall also provide space for entering delinquent taxes assessed and tax notice charges listed in subsequent years against each parcel which remains unredeemed.     (4) Taxes levied only on a certain kind or class of property for a special purpose and tax notice charges shall be separately set out.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1339 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1339 - Form of treasurer's certificate -- Contents of form.

 Effective 5/8/2018  59-2-1339. Form of treasurer's certificate -- Contents of form.    (1) On or before March 15 the treasurer shall complete the official record of delinquent taxes and tax notice charges and attach the treasurer's certificate to the record.     (2) The certificate shall be substantially in the following form:State of Utah)ss.County of ) I, ____, county treasurer of the county of ____, state of Utah, do certify that to the best of my knowledge the attached record is a full, true, and correct record and constitutes the official record of all properties which became delinquent for the year ____, and shows in the same order as the property appears on the assessment roll, the name of the person to whom the property is assessed, the description of the delinquent parcel and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll, the amount of taxes, tax notice charges, penalties, administrative costs, the date of redemption, and by whom the property was redeemed if any redemption has been made. Signature ___________________  County Treasurer of __________ County      (3) The official record shall be maintained in the treasurer's office and shall include any subsequent delinquent taxes, tax notice charges, penalties, administrative costs, and redemptions pertaining to the properties listed thereon.    Amended by Chapter 197, 2018 General Session