2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 1 - General Taxation Policies › Part 14 - Assessment, Collections, and Refunds Act › Section 1414 - Warrant procedures -- Judgment -- Notice requirements after filing warrant.

59-1-1414.
Warrant procedures -- Judgment -- Notice requirements after filing warrant.
(1) Except as provided in Subsections (3) and (4), if a person who owes a liability fails to pay that liability within 30 days after the day on which the commission mails notice and demand under Section 59-1-1411, the commission may:
(a) file a warrant with the clerk of:
(i) except as provided in Subsection (1)(a)(ii), the district court of any county in which that person has real or personal property; or
(ii) if the person is not a resident of this state, the Third District Court in Salt Lake City; or
(b) issue a warrant in duplicate under its official seal directed to the sheriff of a county requiring the sheriff to:
(i) levy upon and sell the person's real and personal property for the payment of the liability, plus the cost of executing the warrant; and
(ii) return to the commission within 60 days:
(A) the warrant; and
(B) the money collected under the warrant.
(2)
(a) A sheriff that receives a warrant under Subsection (1) shall within five days file a duplicate copy of the warrant with the clerk of the district court of the appropriate county.
(b)
(i) The sheriff shall execute the warrant in the same manner prescribed by law for an execution issued against property in accordance with a judgment by a court.
(ii) An execution of a warrant described in Subsection (2)(b)(i) has the same effect as an execution issued against property in accordance with a judgment by a court.
(iii) A sheriff that executes a warrant under Subsection (2)(b)(i) shall receive fees for the sheriff's services in executing the warrant as if the sheriff were executing a judgment by a court.
(3) The commission may file a warrant without regard to the 30-day period provided in Subsection (1) if the commission finds that the collection of a liability that a person owes is in jeopardy.
(4) The commission may not file a warrant under this section more than three years after the assessment of the tax, fee, or charge that is a portion of a liability.
(5) A clerk of a district court that receives a warrant under this section shall enter in the judgment docket:
(a) in the column for judgment debtors, the name of the person stated in the warrant; and
(b) in appropriate columns:
(i) the amount for which the warrant is filed; and
(ii) the date the warrant is filed.
(6) Notwithstanding Section 78B-5-202, the liability that serves as the basis for a warrant is a binding lien upon the real, personal, and other property of the person to the same extent as other judgments docketed in the office of the clerk of the district court.
(7) When a warrant is filed with the clerk of a district court in accordance with this section, the commission is considered to have obtained a judgment against a person for a liability.
(8) Notwithstanding Section 78B-5-202, a judgment described in Subsection (7) is effective for a period ending 10 years after the date the amount for which the warrant is filed is assessed in accordance with Section 59-1-1408.
(9) The commission may not renew a judgment described in Subsection (7).
(10) The commission may authorize an action or proceeding to collect or enforce a judgment described in Subsection (7) in any place and by any procedure that a civil judgment of the Utah Supreme Court may be collected or enforced if:
(a) a warrant is filed under this section against a person who is not a resident of this state; and
(b) the commission determines that the person does not have sufficient real or personal property in the state to pay the person's liability.
(11) After filing a warrant under Section 59-1-1414, the commission shall follow the notice requirements of Section 38-12-102.
Enacted by Chapter 212, 2009 General Session