reglab/statecodes huggingface dataset:
2023 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
2023 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Repealed and Re-enacted by Chapter 3, 1988 General Session
2023 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Repealed and Re-enacted by Chapter 3, 1988 General Session
2023 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
2023 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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1342 - Assessment and sale of property after attachment of county tax lien and tax notice charges.

Effective 5/8/2018
59-2-1342.
Assessment and sale of property after attachment of county tax lien and tax notice charges.
(1) Property against which a property tax delinquency exists shall be assessed in subsequent years for taxes in the same manner as if no delinquency existed.
(2) Property against which a delinquency exists for tax notice charges may still accrue tax notice charges as if no delinquency existed.
(3) The rights of any person purchasing the property from the county at tax sale provided under Section 59-2-1351.1 are subject to the right of the county under any subsequent assessment and of any tax notice charge entity.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1343 - Tax sale listing.

Effective 5/8/2018
59-2-1343.
Tax sale listing.
(1)
(a) If any property is not redeemed by March 15 following the lapse of four years from the date when any item in Subsection (1)(b) became delinquent, the county treasurer shall immediately file a listing with the county auditor of all properties whose redemption period is expiring in the nearest forthcoming tax sale to pay all outstanding property taxes and tax notice charges.
(b) A delinquency of any of the following triggers the tax sale process described in Subsection (1)(a):
(i) property tax; or
(ii) a tax notice charge.
(2) The listing is known as the "tax sale listing."
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1345 - Daily statement of accounts -- Audits.

Effective 5/8/2018
59-2-1345.
Daily statement of accounts -- Audits.
(1) Between March 15 and the date of the tax sale, the county treasurer shall transmit daily to the county auditor a statement of the amount of money received by the treasurer during the preceding business day on account of redemptions made on property listed for tax sale.
(2) The statement described in Subsection (1) shall set out in separate columns:
(a) the number of the redemption certificate or the receipt issued on account for redemption;
(b) the amount received for taxes, tax notice charges, penalties, and administrative costs accrued to the date of the making of the tax sale record;
(c) the amount received for administrative costs subsequently accruing; and
(d) the amount received as interest accrued.
(3) The county auditor shall audit the treasurer's tax sale records at least once a year and the treasurer shall account to the auditor for all money due the county by reason of any redemptions or payments on account for redemption made, including interest as required by law.
(4) Before the tax sale listing under Section 59-2-1343 is compiled, the auditor shall credit the treasurer upon the books of the county with the sums charged for delinquent taxes, tax notice charges, penalties, and administrative costs charged against all real estate upon which the period of redemption is expiring in the nearest forthcoming tax sale.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1347 - Redemption -- Adjustment or deferral of taxes -- Interest.

Effective 5/12/2020
59-2-1347.
Redemption -- Adjustment or deferral of taxes -- Interest.
(1)
(a) If an interested person applies to a county legislative body for an adjustment or deferral of taxes levied against property located in the county, the county legislative body may accept a sum less than the full amount due, or defer the full amount due, where, in the judgment of the county legislative body, the best human interests and the interests of the state and the county are served.
(b) Nothing in this section prohibits a county legislative body from granting a retroactive adjustment or deferral if the criteria established in this section are met.
(2)
(a) In an application for an adjustment or deferral described in Subsection (1), the applicant shall include a statement setting forth the following:
(i) a description of the property;
(ii) the value of the property for the current year;
(iii) the amount of delinquent taxes, interest, and penalties;
(iv)
(A) for an adjustment, the amount proposed to be paid; or
(B) for a deferral, the amount proposed to be deferred; and
(v) any other information required by the county legislative body.
(b) The commission shall prepare blank forms for an application for an adjustment or deferral under this section.
(3)
(a) A county legislative body may not grant a deferral without the written consent of the holder of any mortgage or trust deed outstanding on the property.
(b) Any amount deferred shall be recorded as a lien on the property and shall bear interest at a rate equal to the lesser of:
(i) 6%; or
(ii) the federal funds rate target:
(A) established by the Federal Open Markets Committee; and
(B) that exists on the January 1 immediately preceding the day on which the taxes are deferred.
(c) The amount deferred together with accrued interest is due and payable when the property is sold or otherwise conveyed.
(4) Within 10 days after the day on which a county legislative body grants an adjustment or deferral, the county legislative body shall cause the adjustment or deferral to be posted in the county where the property involved is located. The publication shall contain:
(a) the name of the applicant;
(b) the parcel, serial, or account number of the property;
(c) the value of the property for the current year;
(d) the sum of the delinquent taxes, interest, and penalty due; and
(e) the adjusted amount paid or deferred.
(5) No later than the last day of each calendar month, each county legislative body shall send to the commission a record of any action taken by the county legislative body under this section during the preceding calendar month.
Amended by Chapter 240, 2020 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1348 - Certificate of redemption.

59-2-1348.
Certificate of redemption.
If any property is redeemed, the county treasurer shall make the proper entry in the record of tax sales filed in the treasurer's office and issue a certificate of redemption, which is prima facie evidence of the redemption, and may be recorded in the office of the county recorder without acknowledgment.
Repealed and Re-enacted by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1349 - Co-owners -- Procedures for redemption.

Effective 5/8/2018
59-2-1349.
Co-owners -- Procedures for redemption.
If two or more persons own an undivided interest in property on which a tax or tax notice charge delinquency exists, any owner may redeem the owner's interest in the property upon payment of that portion of the taxes, tax notice charges, interest, penalties, and administrative costs which the owner's interest bears to the whole, as determined by the county legislative body.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1350 - Land irregularly or erroneously assessed not to be sold.

59-2-1350.
Land irregularly or erroneously assessed not to be sold.
(1) If the county auditor discovers before the tax sale that because of an irregular or erroneous assessment any property should not be sold, the auditor may not sell the property, and the county legislative body shall cause the tax records to reflect the correction in the next succeeding year, on the basis of the value and rates of the year for which it was erroneously assessed, to be collected as other taxes are collected.
(2) If the county auditor, subject to approval by the county legislative body, issues a written finding that it may be in the best interest of the public to withdraw a property from the tax sale, the county auditor may withdraw the property from the sale.
Amended by Chapter 181, 1995 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1351.3 - No purchaser at tax sale -- Property struck off to county.

59-2-1351.3.
No purchaser at tax sale -- Property struck off to county.
(1) Any property offered for sale for which there is no purchaser shall be struck off to the county by the county auditor, who shall then:
(a) publicly declare substantially as follows: "All property here offered for sale which has not been struck off to a private purchaser is hereby struck off and sold to the county of ____ (naming the county), and I hereby declare the fee simple title of the property to be vested in the county";
(b) make an endorsement opposite each of the entries in the delinquency tax sale record described in Section 59-2-1338 substantially as follows: "The fee simple title to the property described in this entry in the year of ____, sold and conveyed to the county of ____ in payment of general taxes charged against the property"; and
(c) sign the auditor's name to the record.
(2) The fee simple title to the property shall then vest in the county.
(3) After following the procedures in Subsection (1), the auditor shall deposit the tax sale record with the county recorder. The record shall become a part of the official records of the recorder and is considered to have been recorded by the recorder.
(4) The recorder shall make the necessary entries in the index, abstract record, and plat book showing the conveyance of all property sold and conveyed to the county pursuant to this section.
Amended by Chapter 75, 2000 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1351.7 - Partial interest tax sales.

59-2-1351.7.
Partial interest tax sales.
(1) For purposes of this section:
(a) "Tax sale interest purchaser" means an owner of an undivided interest in a parcel of tax sale property that bid for and purchased the undivided interest:
(i) at a tax sale in accordance with Section 59-2-1351.1;
(ii) on or after July 1, 2007; and
(iii) if the undivided interest in the tax sale property equals 49% or less.
(b) "Tax sale property" means a parcel of real property that was sold in part as an undivided interest at a tax sale in accordance with Section 59-2-1351.1.
(2) If a parcel of tax sale property is sold, a tax sale interest purchaser may only receive from the sale of the tax sale property, an amount equal to the greater of:
(a) the amount the tax sale interest purchaser paid for the undivided interest in the tax sale property at the tax sale plus 12% interest; or
(b) the tax sale interest purchaser's pro rata share of the sale price of the tax sale property based on the percentage of the undivided interest the tax sale interest purchaser holds in the tax sale property.
(3) A tax sale interest purchaser may not object to the sale of the tax sale property if the tax sale interest purchaser receives an amount in accordance with Subsection (2).
Enacted by Chapter 109, 2007 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1352 - Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.

Effective 5/8/2018
59-2-1352.
Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.
(1) Every person who has purchased or purchases any invalid tax title to any real property in this state shall, from the effective date of this part, have a lien against the property for the recovery of the amount of the purchase price paid to the county to the extent that the county would have a lien prior to the sale by the county, but in no event may the lien be greater than the amount of taxes, tax notice charges, interest, and penalties, or the amount actually paid, whichever is smaller.
(2) Taxes and tax notice charges paid by the purchaser for subsequent years after the purchase from the county shall be included in the amount secured by the lien which has not already been recovered.
(3) The lien shall have the same priority against the property as the lien for the delinquent taxes and tax notice charges which were liquidated by the purchase except that it may not have preference over any right, title, interest in, or lien against, the property acquired since the purchase of the tax title for value and without notice, and the lien shall bear interest at the legal rate for a period of not to exceed four years.
(4) The lien shall be foreclosed in any action in which the invalidity of the tax title is determined.
(5) If the lien is not foreclosed at the time of the determination of the invalidity of the tax title, any later action to foreclose the lien shall be barred.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1353 - Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.

Effective 5/8/2018
59-2-1353.
Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.
(1) In all cases where any county claims a lien on real estate for delinquent general taxes or tax notice charges which have not been paid for a period of four years, the county may foreclose the lien by an action in the district court of the county in which the real estate is located.
(2) In this action all persons owning, having, or claiming an interest in or lien upon the real estate or any part of the real estate may be joined as defendants, and the complaint shall contain a description of the property, together with the amount claimed to be due on the property, including interest, penalties, and administrative costs.
(3) If the name of the owner of any real estate cannot be ascertained from the records of the county, the complaint shall state that the owner is unknown to the plaintiff.
(4) It is sufficient to allege in the complaint that a general tax has been duly levied upon or a tax notice charge has been listed for the described real estate, without stating any of the proceedings or steps leading up to the levy of the tax or the listing of the tax notice charge.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1354 - Notice of intention to foreclose -- Service of notice.

59-2-1354.
Notice of intention to foreclose -- Service of notice.
Before the commencement of any action, 30 days' written notice of intention to do so shall be given to the owner, if known, by enclosing the notice in an envelope plainly addressed to the owner at the owner's post office address, as shown on the last assessment roll of the county in which the real estate is located, postage prepaid. If the post office address of any owner does not appear on the assessment roll, notice shall be addressed to the owner at the general delivery at the post office in the city, town, or precinct where the real estate is located, postage prepaid. Service of the notice is complete when deposited in the United States mail.
Amended by Chapter 9, 2001 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1355 - Trial -- Findings -- Decree.

Effective 5/8/2018
59-2-1355.
Trial -- Findings -- Decree.
(1) The action described in Section 59-2-1353 shall be tried and determined as actions to foreclose mortgage liens, and the court shall determine and adjudge the amount of taxes, tax notice charges, interest, penalties, and costs on each parcel of property which has been separately assessed, and shall enter its decree determining the rights, and priorities of liens, of all parties to the action.
(2) The court shall also in its decree direct the sheriff to advertise and sell, as in the case of sales on execution, each parcel of property, or so much as may be necessary for the payment of the total amount of the general taxes and tax notice charges due, with interest, penalties, and costs, unless the amount is paid within a time named in the decree, but not to exceed 30 days from the entry of the decree.
(3) The decree shall provide that any of the parties to the action may become purchasers at any sale, that if less than an entire parcel of property is sold, it shall be sold at foreclosure sale in such a manner as not to convey to the purchaser a strip of property around the entire perimeter of the parcel, or a strip of the parcel which, if conveyed, would prevent access to the remainder of the parcel by the redemptive owner or otherwise unreasonably diminish the value of that remainder, as determined by the county executive.
(4) The decree shall also provide that if all delinquent taxes and tax notice charges, together with interest, respectively levied on or listed for the parcel of property, and all penalties and costs, are paid within the time fixed in the decree for payment, then no sale may be made.
(5) After the time for redemption has expired, if no redemption has been made, the sheriff shall execute and deliver to the purchaser a deed conveying to the purchaser all the right, title, and interest of each and all the parties, but subject to the lien of any general or special taxes or tax notice charges which may have been respectively levied on or listed for the property conveyed, other than those for the payment of which the sale has been made.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1356 - Sale -- Certificate of sale to be issued.

59-2-1356.
Sale -- Certificate of sale to be issued.
If any foreclosure sale is made, the sheriff shall give to the purchaser a certificate of sale as in the case of sales upon execution, and shall file a duplicate of the certificate with the county recorder and county auditor. Where any property has been purchased by the county at any foreclosure sale, the certificate of sale may be sold and assigned by it to any person upon payment of a sum not less than the amount for which it was sold to the county, together with interest. The assignee acquires all the rights of the county in the property.
Repealed and Re-enacted by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1357 - Redemption at foreclosure sale.

59-2-1357.
Redemption at foreclosure sale.
Any person interested in any real estate sold at foreclosure sale under any decree has the same right to redeem the real estate from the sale, within the same time and upon the same terms as if the sale had been made upon execution.
Repealed and Re-enacted by Chapter 3, 1988 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1358 - Foreclosure deemed a cumulative remedy.

Effective 5/8/2018
59-2-1358.
Foreclosure deemed a cumulative remedy.
The foreclosure may not deprive any county of any other method or means provided for the collection or enforcement of any taxes or tax notice charges, but is construed as providing an additional or cumulative remedy for the collection of general taxes levied and assessed and tax notice charges listed against the real estate in the county.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1359 - Collection of taxes and tax notice charges -- Removal or destruction of property.

Effective 5/8/2018
59-2-1359.
Collection of taxes and tax notice charges -- Removal or destruction of property.
The tax commission may, under the conditions existing in this section, declare the taxes and tax notice charges to be immediately due and payable if it finds:
(1) that the owner or lessee of any real property, including improvements, subject to taxation within the state is removing, destroying, or is about to remove or destroy the property to such an extent as to render doubtful the payment of delinquent taxes, tax notice charges, penalty, and interest, if any, and the payment of current taxes and tax notice charges; or
(2) that the continued operation and extraction of ores and minerals from mine or mining claims, or the method employed by the owner or lessee, contractor, or other person working upon or operating any mine or mining claim will render doubtful the payment of delinquent taxes, tax notice charges, penalty, and interest, if any, for past years or the current year.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1360 - Proceedings before commission.

Effective 5/8/2018
59-2-1360.
Proceedings before commission.
Proceedings to make findings under Section 59-2-1359 may be commenced before the commission upon its own initiative, the request of any taxing entity, the request of any tax notice charge entities, or the request of any taxpayer.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1362 - Certified copy of tax sale record prima facie evidence of regularity.

Effective 5/8/2018
59-2-1362.
Certified copy of tax sale record prima facie evidence of regularity.
(1) A copy of the record of any tax sale duly certified by the official custodian of the record at the time of the certificate under the seal of office as a true copy of the entry in the official record showing the sale is prima facie evidence of the facts shown in the record.
(2) The regularity of all proceedings connected with the assessment, valuation, notice, equalization, levies, tax notices, advertisement, and sale of property described in the record is presumed, and the burden of showing any irregularity in any of the proceedings resulting in the sale of property for the nonpayment of delinquent taxes and tax notice charges shall be on the person who asserts it.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1363 - Misnomer or mistake as to ownership does not affect sale.

Effective 5/8/2018
59-2-1363.
Misnomer or mistake as to ownership does not affect sale.
If property is sold for correctly imposed taxes and tax notice charges as the property of a particular person, no misnomer of the owner or supposed owner, or other mistake relating to ownership, affects the sale or renders it void or voidable.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1364 - Record of deeds issued -- Acknowledgment.

59-2-1364.
Record of deeds issued -- Acknowledgment.
The county auditor shall make and keep on file in the county auditor's office a record of all tax deeds issued. The acknowledgment of all deeds shall be taken by the county recorder, or other county officer authorized to take acknowledgments, free of charge. No charge may be made by the county auditor for the making of any deed where the county is the grantee.
Amended by Chapter 143, 1997 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1365 - Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.

Effective 5/8/2018
59-2-1365.
Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.
(1) Except as provided in Subsections (3) and (4), the county treasurer shall pay to the treasurer of each taxing entity and each tax notice charge entity in the county on or before the tenth day of each month:
(a) all money that the county treasurer received during the preceding month that is due to the entity; and
(b) each entity's proportionate share of money the county treasurer received during the preceding month for:
(i) delinquent taxes and tax notice charges;
(ii) interest;
(iii) penalties; and
(iv) costs on all tax sales and redemptions.
(2) Except as provided in Subsections (3) and (4), the county treasurer shall:
(a) adopt an appropriate procedure to account for the transfer and receipt of money between taxing entities and tax notice charge entities;
(b) make a final annual settlement on March 31 with each taxing entity and tax notice charge entity, including providing the entity a written statement for the most recent calendar year of the amount of:
(i) total taxes and tax notice charges charged;
(ii) current taxes and tax notice charges collected;
(iii) treasurer's relief;
(iv) redemptions;
(v) penalties;
(vi) interest;
(vii) in lieu fee collections on motor vehicles; and
(viii) miscellaneous collections;
(c) invest the money it receives under Subsection (1); and
(d) pay annually to each taxing entity and tax notice charge entity in the county the interest earned on the invested money under Subsection (2)(c):
(i) on or before March 31; and
(ii) apportioned according to the proportion that the:
(A) taxing entity's tax receipts bear to the total tax receipts received by the county treasurer; and
(B) tax notice charge entity's tax notice charge receipts bear to the total tax notice charge receipts that the county treasurer receives.
(3) Notwithstanding Subsections (1) and (2), a county may:
(a) negotiate with a taxing entity or tax notice charge entity a procedure other than the procedure provided in Subsection (2)(a) to account for the transfer and receipt of money between the county and the taxing entity or tax notice charge entity; and
(b) establish a date other than the tenth day of each month for the county treasurer to make payments required under Subsection (1).
(4) This section does not invalidate an existing contract between a county and a taxing entity or tax notice charge entity relating to the apportionment and payment of money or interest.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1366 - Apportionment of redemption or assignment money.

Effective 5/8/2018
59-2-1366.
Apportionment of redemption or assignment money.
(1) If property sold to the county under this title is redeemed, or the certificate of sale is assigned, the money received on account of the redemption or assignment shall be distributed as follows:
(a) the original and subsequent taxes, and 40% of interest, penalty, and costs of sale received shall be apportioned to the taxing entities interested, in proportion to their respective taxes;
(b) the original and subsequent tax notice charges, and 40% of interest, penalty, and costs of sale received shall be apportioned to the tax notice charge entities interested, in proportion to their respective tax notice charges; and
(c) the balance shall be paid to the county.
(2) If a sum less than the taxes, tax notice charges, interest, penalty, and costs is accepted in settlement, the proceeds of the settlement shall be applied, first to the payment of the original and subsequent taxes and tax notice charges, and the remainder, if any, to the payment of interest, penalty, and costs.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1372 - Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.

Effective 5/8/2018
59-2-1372.
Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
(1) The auditor shall audit the books and records of the treasurer and make a final settlement with the treasurer.
(2) In making the settlement the auditor shall credit the treasurer with the amount of taxes and tax notice charges for the previous year which are found to be still unpaid and shall then charge the treasurer upon the books of the county in an account which shall be called the Delinquent Tax Control Account with the full amount of delinquent taxes, tax notice charges, penalty, and costs found due the county for the previous year.
Amended by Chapter 197, 2018 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 15 - Transportable Factory-Built Housing Unit Act › Section 1502 - Definitions.

59-2-1502.
Definitions.
As used in this part:
(1) "Manufactured home" is as defined in Section 41-1a-102.
(2) "Mobile home" is as defined in Section 41-1a-102.
(3) "Transportable factory-built housing unit" means a:
(a) mobile home; or
(b) manufactured home.
(4) "Transportable factory-built housing unit park" means any tract of land on which two or more unit spaces are:
(a) leased;
(b) rented; or
(c) offered for:
(i) lease; or
(ii) rent.
(5) "Unit space" means a specific area of land within a transportable factory-built housing unit park that is designed to accommodate one transportable factory-built housing unit for residential purposes.
Enacted by Chapter 243, 2004 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 15 - Transportable Factory-Built Housing Unit Act › Section 1503 - Property tax treatment of transportable factory-built housing units.

59-2-1503.
Property tax treatment of transportable factory-built housing units.
Regardless of whether a transportable factory-built housing unit is considered to be real property or personal property under Section 70D-2-401, for purposes of this chapter:
(1) a transportable factory-built housing unit that is located in a transportable factory-built housing unit park:
(a) except as provided in Subsection (1)(b), is considered to be personal property; and
(b) notwithstanding Subsection (1)(a), is considered to be real property if the owner of the transportable factory-built housing unit owns the real property upon which the transportable factory-built housing unit is located; and
(2) a transportable factory-built housing unit that is not located in a transportable factory-built housing unit park:
(a) except as provided in Subsection (2)(b), is considered to be personal property; and
(b) notwithstanding Subsection (2)(a), is considered to be real property if the transportable factory-built housing unit is an improvement.
Amended by Chapter 72, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 16 - Multicounty Assessing and Collecting Levy › Section 1601 - Definitions.

Effective 5/4/2022
59-2-1601.
Definitions.
As used in this part:
(1) "County additional property tax" means the property tax levy described in Subsection 59-2-1602(4).
(2) "Fund" means the Property Tax Valuation Fund created in Section 59-2-1602.
(3) "Multicounty Appraisal Trust" means the Multicounty Appraisal Trust created by an agreement:
(a) entered into by all of the counties in the state; and
(b) authorized by Title 11, Chapter 13, Interlocal Cooperation Act.
(4) "Multicounty assessing and collecting levy" means a property tax levied in accordance with Subsection 59-2-1602(2).
(5) "Statewide property tax system" means a computer assisted system for mass appraisal, equalization, collection, distribution, and administration related to property tax, created in accordance with Section 59-2-1606.
Amended by Chapter 451, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 16 - Multicounty Assessing and Collecting Levy › Section 1603 - Allocation of money in the Property Tax Valuation Fund -- Use of funds.

Effective 5/4/2022
59-2-1603.
Allocation of money in the Property Tax Valuation Fund -- Use of funds.
(1) The state auditor shall annually conduct a study of each county of the fourth, fifth, or sixth class to determine:
(a) the costs of assessing and collecting property taxes;
(b) the ability to generate revenue from an assessing and collecting levy; and
(c) the tax burden of levying a property tax sufficient to cover the costs of assessing and collecting property taxes.
(2) Subject to Subsection (3), and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the auditor shall make rules providing for the allocation of money in the Property Tax Valuation Fund.
(3) The rules described in Subsection (2) shall give priority in the allocation of money in the Property Tax Valuation Fund to the counties of the fourth, fifth, or sixth class that the state auditor determines:
(a) in accordance with the study required by Subsection (1), to have the highest tax burden; or
(b) to have the greatest need to improve:
(i) the accurate valuation and uniform assessment levels of property as required by Section 59-2-103; or
(ii) the efficiency of the property tax system.
(4) A county shall use money disbursed from the Property Tax Valuation Fund to:
(a) offset the costs of assessing and collecting property taxes;
(b) improve the accurate valuation and uniform assessment levels of property as required by Section 59-2-103; or
(c) improve the efficiency of the property tax system.
(5) If money remains in the fund after all allocations have been distributed to receiving counties in a calendar year, the state auditor shall retain the money in the fund for distribution the following calendar year.
Amended by Chapter 451, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 16 - Multicounty Assessing and Collecting Levy › Section 1605 - Accounting records for levies.

Effective 5/13/2014
59-2-1605.
Accounting records for levies.
Each county shall separately budget and account for the use of any money received or expended from a levy imposed under Section 59-2-1602.
Amended by Chapter 270, 2014 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 16 - Multicounty Assessing and Collecting Levy › Section 1606 - Statewide property tax system funding for counties -- Disbursements to the Multicounty Appraisal Trust -- Use of funds.

Effective 5/12/2020
59-2-1606.
Statewide property tax system funding for counties -- Disbursements to the Multicounty Appraisal Trust -- Use of funds.
(1) The funds deposited into the Multicounty Appraisal Trust in accordance with Section 59-2-1602 shall be used to provide funding for a statewide property tax system that will promote:
(a) the accurate valuation of property;
(b) the establishment and maintenance of uniform assessment levels among counties within the state;
(c) efficient administration of the property tax system, including the costs of assessment, collection, and distribution of property taxes; and
(d) the uniform filing of a signed statement a county assessor requests under Section 59-2-306, including implementation of a statewide electronic filing system.
(2) The trustee of the Multicounty Appraisal Trust shall:
(a) determine which projects to fund; and
(b) oversee the administration of a statewide property tax system.
Amended by Chapter 447, 2020 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 17 - Urban Farming Assessment Act › Section 1702 - Definitions.

Effective 5/5/2021
59-2-1702.
Definitions.
As used in this part:
(1) "Actively devoted to urban farming" means that:
(a) land is devoted to active urban farming activities; and
(b) the land produces greater than 50% of the average agricultural production per acre:
(i) as determined under Section 59-2-1703; and
(ii) for the given type of land and the given county or area.
(2) "Rollback tax" means the tax imposed under Section 59-2-1705.
(3) "Urban farming" means:
(a) cultivating food or other marketable crop or engaging in livestock production, including grazing; and
(b) performing the activity described in Subsection (3)(a) with a reasonable expectation of profit and from irrigated land located in a county that has adopted an ordinance governing urban farming in accordance with Section 59-2-1714.
(4) "Withdrawn from this part" means that land that has been assessed under this part is no longer assessed under this part or eligible for assessment under this part for any reason including that:
(a) an owner voluntarily requests that the land be withdrawn from this part;
(b) the land is no longer actively devoted to urban farming;
(c)
(i) the land has a change in ownership; and
(ii)
(A) the new owner fails to apply for assessment under this part as required by Section 59-2-1707; or
(B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
(d)
(i) the legal description of the land changes; and
(ii)
(A) an owner fails to apply for assessment under this part, as required by Section 59-2-1707; or
(B) an owner applies for assessment under this part, as required by Section 59-2-1707, but the land does not meet the requirements of this part to be assessed under this part;
(e) the owner of the land fails to file an application as provided in Section 59-2-1707; or
(f) except as provided in Section 59-2-1703, the land fails to meet a requirement of Section 59-2-1703.
Amended by Chapter 384, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 17 - Urban Farming Assessment Act › Section 1703 - Qualifications for urban farming assessment.

Effective 5/3/2023
59-2-1703.
Qualifications for urban farming assessment.
(1)
(a) For general property tax purposes, land may be assessed on the basis of the value that the land has for agricultural use if the land:
(i) is actively devoted to urban farming;
(ii) is at least one contiguous acre, but less than five acres, in size; and
(iii)
(A) has been actively devoted to urban farming for at least two successive years immediately preceding the tax year for which the land is assessed under this part; or
(B) was assessed under Part 5, Farmland Assessment Act, for the preceding tax year.
(b) Land that is not actively devoted to urban farming may not be assessed as provided in Subsection (1)(a), even if the land is part of a parcel that includes land actively devoted to urban farming.
(2)
(a) In determining whether land is actively devoted to urban farming, production per acre for a given county or area and a given type of land shall be determined by using the first applicable of the following:
(i) production levels reported in the current publication of Utah Agricultural Statistics;
(ii) current crop budgets developed and published by Utah State University; or
(iii) the highest per acre value used for land assessed under the Farmland Assessment Act for the county in which the property is located.
(b) A county assessor may not assess land actively devoted to urban farming on the basis of the value that the land has for agricultural use under this part unless an owner annually files documentation with the county assessor:
(i) on a form provided by the county assessor;
(ii) demonstrating to the satisfaction of the county assessor that the land meets the production levels required under this part; and
(iii) except as provided in Subsection 59-2-1707(2)(c)(i), no later than January 30 for each tax year in which the owner applies for assessment under this part.
(3) Notwithstanding Subsection (1)(a)(ii), a county board of equalization may grant a waiver of the acreage requirements of Subsection (1)(a)(ii):
(a) on appeal by an owner; and
(b) if the owner submits documentation to the county assessor demonstrating to the satisfaction of the county assessor that:
(i) the failure to meet the acreage requirements of Subsection (1)(a)(ii) arose solely as a result of an acquisition by a governmental entity by:
(A) eminent domain; or
(B) the threat or imminence of an eminent domain proceeding;
(ii) the land is actively devoted to urban farming; and
(iii) no change occurs in the ownership of the land.
Amended by Chapter 189, 2023 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 17 - Urban Farming Assessment Act › Section 1704 - Indicia of value for urban farming assessment -- Inclusion of fair market value on certain property tax notices.

59-2-1704.
Indicia of value for urban farming assessment -- Inclusion of fair market value on certain property tax notices.
(1) The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessing land:
(a) that meets the requirements of Section 59-2-1703 to be assessed under this part; and
(b) for which the owner has:
(i) made a timely application in accordance with Section 59-2-1707 for assessment under this part for the tax year for which the land is being assessed; and
(ii) obtained approval of the application described in Subsection (1)(b)(i) from the county assessor.
(2) In addition to the value determined in accordance with Subsection (1), the fair market value assessment shall be included on the notices described in:
(a) Section 59-2-919.1; and
(b) Section 59-2-1317.
(3) The county board of equalization shall review the agricultural use value and fair market value assessments each year as provided under Section 59-2-1001.
Enacted by Chapter 197, 2012 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 17 - Urban Farming Assessment Act › Section 1706 - Land included as urban farming.

59-2-1706.
Land included as urban farming.
(1)
(a) Land under a structure used in or related to urban farming, including a barn, shed, silo, crib, or greenhouse, or under a facility used in or related to urban farming, including a lake, dam, pond, stream, or irrigation ditch, is included in determining the total area of land actively devoted to urban farming.
(b) The land described in Subsection (1)(a) shall be included in determining if the land meets the urban farming production requirements of Subsection 59-2-1703(2)(a).
(2)
(a) Except as provided in this part, land under a residence and land used in connection with residential use may not be included in determining the total area of land actively devoted to urban farming.
(b) Land described in Subsection (2)(a) shall be valued, assessed, and taxed in accordance with this chapter other than this part.
Enacted by Chapter 197, 2012 General Session