UT Code § 59-2-1332.5 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1332.5 - Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.

 Effective 5/8/2018  59-2-1332.5. Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.    (1) As used in this section, "business entity" means:   (a) an association;     (b) a corporation;     (c) a limited liability company;     (d) a partnership;     (e) a trust; or     (f) a business entity similar to Subsections (1)(a) through (e).       (2) The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges:   (a) except as provided in Subsection (5), on or before December 31 of each calendar year; and     (b) in a manner described in Subsection (3).       (3) The notice described in Subsection (2) shall be provided by:   (a)   (i) mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to:   (A) each delinquent taxpayer; and     (B) if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and       (ii) making available to the public a list of delinquencies in the payment of property taxes:   (A) by electronic means; and     (B) that includes the information required by Subsection (4)(b); or         (b) publishing a list of delinquencies in the payment of property taxes and tax notice charges:   (i) in one issue of a newspaper having general circulation in the county;     (ii) that lists each delinquency in alphabetical order by:   (A) the last name of the delinquent taxpayer; or     (B) if the delinquent taxpayer is a business entity, the name of the business entity; and       (iii) that includes the information described in Subsection (4)(b).         (4)   (a) A written notice of delinquency described in Subsection (3)(a)(i) shall include:   (i) a statement that delinquent taxes and tax notice charges are due;     (ii) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;     (iii)   (A) the name of the delinquent taxpayer; or     (B) if the delinquent taxpayer is a business entity, the name of the business entity;       (iv)   (A) a description of the delinquent property; or     (B) the property identification number of the delinquent property;       (v) a statement that a penalty shall be imposed in accordance with this chapter; and     (vi) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:   (A) the delinquent taxes and tax notice charges; and     (B) the penalty.         (b) The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include:   (i) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;     (ii)   (A) the name of the delinquent taxpayer; or     (B) if the delinquent taxpayer is a business entity, the name of the business entity;       (iii)   (A) a description of the delinquent property; or     (B) the property identification number of the delinquent property;       (iv) a statement that a penalty shall be imposed in accordance with this chapter; and     (v) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:   (A) the delinquent taxes and tax notice charges; and     (B) the penalty.           (5) Notwithstanding Subsection (2)(a), if the county legislative body extends the property tax due date under Subsection 59-2-1332(1), the notice of delinquency described in Subsection (2) shall be provided on or before January 10.     (6)   (a) In addition to the notice of delinquency required by Subsection (2), a county treasurer may in accordance with this Subsection (6) mail a notice that property taxes are delinquent:   (i) to:   (A) a delinquent taxpayer;     (B) an owner of record of the delinquent property;     (C) any other interested party that requests notice; or     (D) a combination of Subsections (6)(a)(i)(A) through (C); and       (ii) at any time that the county treasurer considers appropriate.       (b) A notice mailed in accordance with this Subsection (6):   (i) shall include the information required by Subsection (4)(a); and     (ii) may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining:   (A) the status of taxes and tax notice charges owed on the delinquent property;     (B) any penalty that is owed on the delinquent property;     (C) any interest charged under Section 59-2-1331 on the delinquent property; or     (D) any related matters concerning the delinquent property.          Amended by Chapter 197, 2018 General Session