2023 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