reglab/statecodes huggingface dataset:
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1204 - Renter's and homeowner's credits authorized -- No interest allowed.

59-2-1204.
Renter's and homeowner's credits authorized -- No interest allowed.
(1) If a claimant who owns a residence files an application for a homeowner's credit under Section 59-2-1206 and meets the requirements of this part, the claimant's property tax liability for the calendar year is equal to property taxes accrued.
(2)
(a) A claimant meeting the requirements of this part may claim in any year either a renter's credit under Section 59-2-1209, a homeowner's credit as provided under Section 59-2-1208, or both.
(b) If a claimant who owns a residence claims a credit under Subsection (2)(a), the credit shall be applied against the claimant's property taxes accrued.
(3) Interest is not allowed on any payment made to a renter's or homeowner's credit claimant under this part.
Amended by Chapter 309, 1998 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1205 - Time for filing claim for renter's credit.

59-2-1205.
Time for filing claim for renter's credit.
No claim with respect to a renter's credit may be paid or allowed unless the claim is actually filed with, and in the possession of, the commission on or before December 31 of each calendar year.
Renumbered and Amended by Chapter 4, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1206 - Application for homeowner's credit -- Time for filing -- Payment from General Fund.

Effective 5/5/2021
59-2-1206.
Application for homeowner's credit -- Time for filing -- Payment from General Fund.
(1)
(a) A claimant applying for a homeowner's credit shall file annually an application for the credit with the county in which the residence for which the claimant is seeking a homeowner's credit is located before September 1.
(b) The application under this section shall:
(i) be on forms provided by the county that meet the requirements of Section 59-2-1211; and
(ii) include a household income statement signed by the claimant stating that:
(A) the income statement is correct; and
(B) the claimant qualifies for the credit.
(c)
(i) Subject to Subsection (1)(c)(ii), a county shall apply the credit in accordance with this section and Section 59-2-1207 for the year in which the claimant applies for a homeowner's credit if the claimant meets the criteria for obtaining a homeowner's credit as provided in this part.
(ii) A homeowner's credit under this part may not exceed the claimant's property tax liability for the residence for the year in which the claimant applies for a homeowner's credit under this part.
(d) A claimant may qualify for a homeowner's credit under this part regardless of whether the claimant owes delinquent property taxes.
(2)
(a)
(i) The county shall compile a list of claimants and the homeowner's credits granted to the claimants for purposes of obtaining payment from the General Fund for the amount of credits granted.
(ii) A county may not obtain payment from the General Fund for the amount described in Subsection 59-2-1202(10).
(b) Upon certification by the commission the payment for the credits under this Subsection (2) shall be made to the county on or before January 1 if the list of claimants and the credits granted are received by the commission on or before November 30 of the year in which the credits under this part are granted.
(c) If the commission does not receive the list under this Subsection (2) on or before November 30, payment shall be made within 30 days of receipt of the list of claimants and credits from the county.
Amended by Chapter 391, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1207 - Claim applied against tax liability -- One claimant per household per year.

59-2-1207.
Claim applied against tax liability -- One claimant per household per year.
(1) A county shall apply as provided in Subsection 59-2-1206(1)(c) the amount of a credit under this part against:
(a) a claimant's property tax liability; or
(b) the property tax liability of a spouse who was a member of the claimant's household in the year in which the claimant applies for a homeowner's credit under this part.
(2) Only one claimant per household per year is entitled to payment under this part.
Amended by Chapter 221, 2001 General Session
Amended by Chapter 310, 2001 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1208 - Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit.

Effective 5/5/2021
59-2-1208.
Amount of homeowner's credit -- Cost-of-living adjustment -- Limitation -- General Fund as source of credit.
(1)
(a) Subject to Subsections (2) and (4), for a calendar year beginning on or after January 1, 2021, a claimant may claim a homeowner's credit that does not exceed the following amounts:
If household income isHomeowner's credit
$0 -- $11,785$1,027
$11,786 -- $15,716$896
$15,717 -- $19,643$768
$19,644 -- $23,572$575
$23,573 -- $27,503$448
$27,504 -- $31,198$256
$31,199 -- $34,666$126
(b) For a calendar year beginning on or after January 1, 2022, the commission shall increase or decrease the household income eligibility amounts and the credits under Subsection (1)(a) by a percentage equal to the percentage difference between the consumer price index housing for the preceding calendar year and the consumer price index housing for calendar year 2020.
(2)
(a) An individual may not receive the homeowner's credit under this section or the tax relief described in Subsection 59-2-1202(10)(a) on 20% of the fair market value of the residence if:
(i) the individual is claimed as a personal exemption on another individual's federal income tax return during any portion of a calendar year for which the individual seeks to claim the homeowner's credit under this section;
(ii) the individual is a dependent with respect to whom another individual claims a tax credit under Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for which the individual seeks to claim the homeowner's credit under this section; or
(iii) the individual did not own the residence for the entire calendar year for which the individual claims the homeowner's credit.
(b) For a calendar year in which a residence is sold, the amount received as a homeowner's credit under this section or as tax relief described in Subsection 59-2-1202(10)(a) on 20% of the fair market value of the residence shall be repaid to the county on or before the day on which the sale of the residence closes.
(3) A payment for a homeowner's credit allowed by this section, and provided for in Section 59-2-1204, shall be paid from the General Fund.
(4) For a calendar year that begins on or after January 1, 2018, after the commission has adjusted the homeowner credit amount under Subsection (1)(b), the commission shall increase each homeowner credit amount under Subsection (1) by the following amounts:
(a) for a calendar year that begins on January 1, 2018, $14;
(b) for a calendar year that begins on January 1, 2019, $22;
(c) for a calendar year that begins on January 1, 2020, $31;
(d) for a calendar year that begins on January 1, 2021, $40; and
(e) for a calendar year that begins on or after January 1, 2022, $49.
Amended by Chapter 391, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1209 - Amount of renter's credit -- Cost-of-living adjustment -- Renter's credit may be claimed only for gross rent that does not constitute a rental assistance payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund as source of credit -- Maximum credit.

Effective 5/4/2022
59-2-1209.
Amount of renter's credit -- Cost-of-living adjustment -- Renter's credit may be claimed only for gross rent that does not constitute a rental assistance payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund as source of credit -- Maximum credit.
(1)
(a) Subject to Subsections (2) and (3), for a calendar year beginning on or after January 1, 2021, a claimant may claim a renter's credit for the previous calendar year that does not exceed the following amounts:
If household income isPercentage of gross rent allowed as a credit
$0 -- $11,7859.5%
$11,786 -- $15,7168.5%
$15,717 -- $19,6437.0%
$19,644 -- $23,5725.5%
$23,573 -- $27,5034.0%
$27,504 -- $31,1983.0%
$31,199 -- $34,6662.5%
(b) For a calendar year beginning on or after January 1, 2022, the commission shall increase or decrease the household income eligibility amounts under Subsection (1)(a) by a percentage equal to the percentage difference between the consumer price index housing for the preceding calendar year and the consumer price index housing for calendar year 2020.
(2) A claimant may claim a renter's credit under this part only for gross rent that does not constitute a rental assistance payment.
(3) For purposes of calculating gross rent when a claimant's rent includes electricity or natural gas and the utility amount is not itemized in the statement provided in accordance with Section 59-2-1213, the commission shall deduct from rent:
(a) 7% of rent if the rent includes electricity or natural gas but not both; or
(b) 13% of rent if the rent includes both electricity and natural gas.
(4) An individual may not receive the renter's credit under this section if the individual is:
(a) claimed as a personal exemption on another individual's federal income tax return during any portion of a calendar year for which the individual seeks to claim the renter's credit under this section; or
(b) a dependent with respect to whom another individual claims a tax credit under Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for which the individual seeks to claim the renter's credit under this section.
(5) A payment for a renter's credit allowed by this section, and provided for in Section 59-2-1204, shall be paid from the General Fund.
(6) A credit under this section may not exceed the maximum amount allowed as a homeowner's credit for each income bracket under Subsection 59-2-1208(1)(a).
Amended by Chapter 196, 2022 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1211 - Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.

59-2-1211.
Commission to provide forms and instructions -- County may prepare forms and instructions -- County legislative body authority to adopt rules or ordinances.
(1) The commission shall prescribe and make available suitable forms and instructions for:
(a) claimants; and
(b) counties.
(2) A county is not required to use the forms and instructions prescribed by the commission under Subsection (1) if the county prepares suitable forms and instructions for a claimant consistent with:
(a) this chapter; and
(b) rules adopted by the commission.
(3) The county legislative body may adopt rules or ordinances to:
(a) effectuate the property tax relief under this part; and
(b) designate one or more persons to perform the functions given the county under this part.
Amended by Chapter 221, 2001 General Session
Amended by Chapter 310, 2001 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1213 - Statement required of renter claimant.

59-2-1213.
Statement required of renter claimant.
Every renter claimant under this part shall supply to the commission, in support of the claim, a statement showing reasonable proof of rent paid, the name and address of the owner or managing agent of the property rented, and any changes of residence.
Renumbered and Amended by Chapter 4, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1214 - Redetermination of claim by commission or county.

59-2-1214.
Redetermination of claim by commission or county.
(1) If, on the audit of any claim filed under this part, the commission or the county determines the amount has been incorrectly determined, the commission or the county shall:
(a) redetermine the claim; and
(b) notify the claimant of the redetermination and its reason for the redetermination.
(2) The redetermination provided in Subsection (1)(a) shall be final unless appealed within 30 days after the notice required by Subsection (1)(b).
Amended by Chapter 221, 2001 General Session
Amended by Chapter 310, 2001 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1215 - Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.

59-2-1215.
Fraudulent or negligently prepared claim -- Penalties and interest -- Procedure.
(1)
(a) If the commission or the county determines that a claim is excessive and was filed with fraudulent intent:
(i) the claim shall be disallowed in full;
(ii) the credit shall be cancelled;
(iii) the amount paid or claimed shall be recovered by assessment; and
(iv) the assessment provided for in Subsection (1)(a)(iii) shall bear interest:
(A) from the date of the claim;
(B) until refunded or paid; and
(C) at the rate of 1% per month.
(b) The claimant, and any person who assists in the preparation or filing of an excessive claim or supplies information upon which an excessive claim was prepared, with fraudulent intent, is guilty of a class A misdemeanor.
(2) If the commission or the county determines that a claim is excessive and negligently prepared:
(a) 10% of the corrected claim shall be disallowed;
(b) the proper portion of any amount paid shall be similarly recovered by assessment; and
(c) the assessment provided for in Subsection (2)(b) shall bear interest at 1% per month from the date of payment until refunded or paid.
Amended by Chapter 221, 2001 General Session
Amended by Chapter 310, 2001 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1216 - Rented homestead -- Rent constituting property taxes.

59-2-1216.
Rented homestead -- Rent constituting property taxes.
If a homestead is rented by a person from another person under circumstances deemed by the commission to be not at arm's-length, the commission may determine rent as at arm's-length, and the determination shall be final unless appealed within 30 days.
Amended by Chapter 309, 1998 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1217 - Denial of relief -- Appeal.

59-2-1217.
Denial of relief -- Appeal.
Any person aggrieved by the denial in whole or in part of relief claimed under this part, except when the denial is based upon late filing of claim for relief, may appeal the denial to the commission by filing a petition within 30 days after the denial.
Renumbered and Amended by Chapter 4, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1219 - Claim disallowed if residence obtained for purpose of receiving benefits.

59-2-1219.
Claim disallowed if residence obtained for purpose of receiving benefits.
A claim shall be disallowed if the commission or county finds that the claimant received title to a residence primarily for the purpose of receiving benefits under this part.
Amended by Chapter 221, 2001 General Session
Amended by Chapter 310, 2001 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 12 - Property Tax Relief › Section 1220 - Extension of time for filing application -- County authority to make refunds.

Effective 5/5/2021
59-2-1220.
Extension of time for filing application -- County authority to make refunds.
(1) The commission or a county may extend the time for filing an application until December 31 of the year the application is required to be filed, if the commission or county finds that good cause exists to extend the deadline.
(2)
(a) For purposes of this Subsection (2):
(i) "Abatement" means the amount of property taxes accrued that constitutes a tax abatement for the poor in accordance with Subsection 59-2-1202(10).
(ii) "Credit" means a homeowner's credit or renter's credit authorized by this part.
(iii) "Property taxes due" means the taxes due on a claimant's property:
(A) for which the county or the commission grants an abatement or a credit; and
(B) for the calendar year for which the abatement or credit is granted.
(iv) "Property taxes paid" is an amount equal to the sum of:
(A) the amount of the property taxes paid for the taxable year for which the claimant is applying for the abatement or credit; and
(B) the amount of the abatement or credit the county or the commission grants.
(b) A county or the commission granting an abatement or a credit to a claimant shall refund to that claimant an amount equal to the amount by which the claimant's property taxes paid exceed the claimant's property taxes due, if that amount is $1 or more.
Amended by Chapter 391, 2021 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1301 - Tax has effect of judgment -- Lien has effect of execution.

59-2-1301.
Tax has effect of judgment -- Lien has effect of execution.
Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment of the judgment or lien.
Renumbered and Amended by Chapter 4, 1987 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1301.5 - Definitions.

Effective 5/8/2018
59-2-1301.5.
Definitions.
As used in this part:
(1) "Tax notice charge" means an amount that:
(a) a property owner owes to a tax notice charge entity in relation to real property; and
(b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice.
(2) "Tax notice charge entity" means the entity that certifies to the county treasurer an outstanding amount that:
(a) a property owner owes to the entity in relation to the property; and
(b) the county treasurer lists on the property tax notice as a tax notice charge.
Enacted 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 1304 - Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.

59-2-1304.
Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
(1)
(a) The amount of taxes to be collected in the current year on personal property assessed by the county assessor shall be based on the tax rates levied by all taxing entities for the previous year, and the tax so billed shall be the full tax on the property for the current year.
(b) The money collected in accordance with Subsection (1)(a) shall be paid:
(i) into the county treasury; and
(ii) by the treasurer to the various taxing entities pro rata in accordance with the tax rates levied and approved for the current year, including new entities levying for the first time.
(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
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1305 - Entries of payments made -- Payments to county treasurer.

Effective 5/8/2018
59-2-1305.
Entries of payments made -- Payments to county treasurer.
(1) The assessor or, if this duty has been reassigned in an ordinance under Section 17-16-5.5, the treasurer shall note on the assessment roll, opposite the names of each person against whom taxes have been assessed or tax notice charges have been listed, the amount of the taxes and tax notice charges paid.
(2)
(a) The assessor or treasurer, as the case may be, shall require all checks to be made payable to the office of the county assessor or treasurer, respectively.
(b) If the assessor or treasurer receives checks made payable to a payee other than the office of the county assessor or treasurer, respectively, the assessor or treasurer, as the case may be, shall immediately endorse the check with a restrictive endorsement that makes the check payable to the office of the county treasurer.
(3) The assessor shall deposit all money the assessor collects into an account controlled by the county treasurer.
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 1306 - Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.

59-2-1306.
Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
(1) If any person moves from one county to another after being assessed on personal property, the county in which the person was assessed may sue for and collect the tax in the name of the county where the assessment was made.
(2) At the trial, a certified copy of the assessment from the county where the assessment was made, with a signed statement attached that the tax has not been paid, describing it as on the assessment book or delinquent list, is prima facie evidence that the tax and the interest are due, and entitles the county to judgment, unless the defendant proves that the tax was paid.
(3) The county treasurer shall be credited and the county auditor shall allow the expenses of collecting the tax and permit a deduction from the amount collected, not to exceed 1/3 of the amount of the tax collected.
Amended by Chapter 86, 2000 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1307 - Entries of tax payments made on rail cars or state-assessed commercial vehicles.

59-2-1307.
Entries of tax payments made on rail cars or state-assessed commercial vehicles.
(1) The commission, upon apportionment of the property of rail car companies and state-assessed commercial vehicles, shall proceed to collect the taxes from the owners of the property, and shall send to each owner notice of the amount of the tax assessed against it, when and where payable, when delinquent, and the penalty provided by law.
(a) The commission shall remit taxes collected from owners of state-assessed commercial vehicles to each county treasurer at least quarterly.
(b) On or before the first Monday in January following in each year, the commission shall remit to the state treasurer all other taxes collected and due the state, and to each county the taxes collected and due to it and to the various taxing entities included in the county. The state treasurer and the treasurers of the several taxing entities shall make proper entries in their records of the receipt of the taxes.
(2) All railroads doing business in this state shall furnish the commission with any information required by the commission, within the knowledge of the railroad companies, which will aid the commission in the collection of taxes from rail car companies.
Amended by Chapter 86, 2000 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1308 - Property assessed by commission -- Collection procedures -- Exceptions.

59-2-1308.
Property assessed by commission -- Collection procedures -- Exceptions.
(1) Property taxes assessed by the commission shall be collected, billed, and paid in the manner provided for the collection, billing, and enforcement of other general property taxes under this chapter, except:
(a) the rolling stock of rail car companies; and
(b) state-assessed commercial vehicles.
(2)
(a) A county treasurer may require a taxpayer, other than a taxpayer described in Subsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:
(i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201; and
(ii) the taxpayer gives any indication of:
(A) departing from the state;
(B) removing the taxpayer's property from the state; or
(C) doing any other act which may prejudice or hinder the collection process for any assessment period.
(b) If a tax is not paid as provided in this chapter, the county treasurer shall collect the tax:
(i) for personal property and uniform fees, in the same manner as is provided for the collection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303; or
(ii) for all other property, including personal property and uniform fees listed with real property under Section 59-2-1302, in the same manner as is provided for the collection of delinquent taxes under Section 59-2-1331.
(c) The provisions of Sections 59-2-1302 and 59-2-1303 apply to the assessment by the commission or the county assessor of taxpayers other than a taxpayer described in Subsection (1)(a) or (b).
Amended by Chapter 360, 1997 General Session
Amended by Chapter 379, 1997 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1309 - Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.

59-2-1309.
Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
(1)
(a) On or before December 15 of each year, the commission shall publish a list of the delinquent rail car companies and state-assessed commercial vehicles:
(i) in a newspaper having general circulation in the state; and
(ii) as required in Section 45-1-101.
(b) The list shall contain the names of the owners, when known, and a general description of the property assessed as to which the taxes are delinquent, and the amount of the delinquent taxes.
(c) The commission shall publish with the list a notice that unless the delinquent taxes, together with the penalty, are paid before December 21, the property of the delinquent or so much of it as may be necessary to pay the amount of the taxes, penalty, and interest at the rate prescribed in Section 59-1-402 from December 31 to the date of sale, shall be seized and sold for taxes, interest, and costs, the sale to be made at any time and place at the discretion of the commission.
(d) The provisions of law governing the seizure and sale by county treasurers of personal property for delinquent taxes shall apply to sales made by the commission under this section, except that notice of the time and place of the sale shall be given by publication:
(i) in a newspaper of general circulation in the state; and
(ii) as required in Section 45-1-101.
(2) Property seized by the commission pursuant to this section may be redeemed, at any time prior to the sale, by payment of the full amount of taxes due from the delinquent together with all penalties, interest, and the costs then accrued.
(3) All sums collected by the commission upon the sale or redemption of property pursuant to this section shall be immediately distributed as follows:
(a) all interest, penalties, and costs to the appropriate county treasurer; and
(b) any excess over the taxes, penalties, interest, and cost shall be deposited with the state treasurer subject to the order of the owner of the property sold, or the owner's heirs or assigns.
Amended by Chapter 388, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1310 - Collection by seizure and sale -- Procedure -- Costs.

59-2-1310.
Collection by seizure and sale -- Procedure -- Costs.
(1) The treasurer shall collect the taxes delinquent on personal property assessed by the commission as determined by the assessor, except when sufficient real estate is liable for the tax, by seizure and sale of any personal property owned by the delinquent taxpayer.
(2) The sale shall be at public auction, and of a sufficient amount of property to pay the taxes and costs, and when practicable shall be made in the city, town, or precinct where seized.
(3) The sale shall be made after one week's notice of the time and place of the sale, given by:
(a)
(i) publication in a newspaper having general circulation in the county; and
(ii) publication in accordance with Section 45-1-101; and
(b) posting in three public places in the county.
(4) For seizing or selling personal property the treasurer may charge in each case the actual and necessary expenses for travel and seizing, handling, keeping, selling, or caring for property so seized or sold.
(5) On payment of the price bid for any personal property sold, its delivery, with a bill of sale, vests title in the purchaser.
(6) All excess of the proceeds of any sale over the taxes and costs shall be returned to the owner of the property sold, and until claimed shall be deposited in the county treasury and disposed of under Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act, subject to the order of the owner, or the owner's heirs or assigns.
(7) If there is no acceptable purchaser of the property, the property shall be declared the property of the county. The county executive may sell or rent any property held in the name of the county at any time after the sale upon terms determined by the county legislative body.
(8) The unsold portion of any property may be left at the place of sale at the risk of the owner.
Amended by Chapter 388, 2009 General Session
2023 Utah Code › Title 59 - Revenue and Taxation › Chapter 2 - Property Tax Act › Part 13 - Collection of Taxes › Section 1311 - Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.

59-2-1311.
Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
Each county treasurer shall, during the first week in February of each year, report to the commission the name of each person who has failed to pay the taxes assessed and levied against the person during the preceding year upon property assessed by the commission. The commission shall note that the prior year's taxes are delinquent on the next tax notice sent to property owners under Section 59-2-1307.
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 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 Session
Amended by Chapter 240, 2002 General Session
2023 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
2023 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
2023 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