2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 42 - Assessment Area Act › Part 5 - Assessment Liens › Section 502.1 - Enforcement of an assessment lien -- Post-May 10, 2016, procedure.

Effective 3/28/2020
11-42-502.1.
Enforcement of an assessment lien -- Post-May 10, 2016, procedure.
(1)
(a) Except as provided in Subsection (1)(b), the provisions of this section apply to any property that is:
(i) located within the boundaries of an assessment area; and
(ii) the subject of a foreclosure procedure initiated on or after May 10, 2016, for an assessment or an installment of an assessment that is not paid when due.
(b) The provisions of this chapter do not apply to property described in Subsection 11-42-502(1)(b).
(2)
(a) If an assessment or an installment of an assessment is not paid when due in a given year:
(i) subject to Subsection (2)(b):
(A) by September 15, the governing body of the local entity that levies the assessment shall certify any unpaid amount calculated as of the date of the certification to the treasurer of the county in which the assessed property is located; and
(B) the county treasurer shall include the certified amount on the property tax notice required by Section 59-2-1317 for that year; and
(ii) the local entity may sell the property on which the assessment has been levied for the amount due plus interest, penalties, and costs:
(A) in the manner provided in Title 59, Chapter 2, Part 13, Collection of Taxes, for the sale of property for delinquent general property taxes;
(B) by judicial foreclosure; or
(C) in the manner described in Title 57, Chapter 1, Conveyances, if the property is in a voluntary assessment area and the owner of record of the property executed a property owner's consent form described in Subsection 11-42-202(1)(l) that includes a provision described in Subsection 11-42-202(1)(l)(iv).
(b)
(i) The certification of the unpaid amount described in Subsection (2)(a)(i):
(A) has no effect on the amount due plus interest, penalties, and costs or other requirements of the assessment as described in the assessment resolution or ordinance; and
(B) is required to provide for the ability of the local entity to collect the delinquent assessment by the sale of property in a sale for delinquent general property taxes and tax notice charges, as that term is defined in Section 59-2-1301.5, in accordance with Title 59, Chapter 2, Part 13, Collection of Taxes.
(ii) A local entity's failure to certify an amount in accordance with Subsection (2)(a)(i) or a county treasurer's failure to include the certified amount on the property tax notice is not a defense to and does not delay, prohibit, or diminish a local entity's lien rights or authority to pursue any enforcement remedy, other than a delay in the local entity's ability to collect the delinquent assessment as described in Subsection (2)(b)(i)(B).
(c) Nothing in Subsection (2)(a)(i) or in Title 11, Chapter 60, Political Subdivision Lien Authority, prohibits or diminishes a local entity's authority to pursue any remedy in Subsection (2)(a)(ii).
(3) Except as otherwise provided in this chapter, each tax sale under Subsection (2)(a)(ii)(A) shall be governed by Title 59, Chapter 2, Part 13, Collection of Taxes, to the same extent as if the sale were for the sale of property for delinquent general property taxes.
(4)
(a) The redemption of property that is the subject of a tax sale under Subsection (2)(a)(ii)(A) is governed by Title 59, Chapter 2, Part 13, Collection of Taxes.
(b) The redemption of property that is the subject of a judicial foreclosure proceeding under Subsection (2)(a)(ii)(B) is governed by Title 78B, Chapter 6, Part 9, Mortgage Foreclosure.
(c) The redemption of property that is the subject of a foreclosure proceeding under Subsection (2)(a)(ii)(C) is governed by Title 57, Chapter 1, Conveyances.
(5)
(a) The remedies described in this part for the collection of an assessment and the enforcement of an assessment lien are cumulative.
(b) The use of one or more of the remedies described in this part does not deprive the local entity of any other available remedy or means of collecting the assessment or enforcing the assessment lien.
Amended by Chapter 282, 2020 General Session