2023 Utah Code › Title 11 - Cities, Counties, and Local Taxing Units › Chapter 42a - Commercial Property Assessed Clean Energy Act › Part 3 - Energy Assessment Liens › Section 303 - Enforcement of an energy assessment lien.

Effective 5/8/2018
11-42a-303.
Enforcement of an energy assessment lien.
(1)
(a) If an assessment or an installment of an assessment is not paid when due in a given year:
(i) subject to Subsection (1)(c):
(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 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 provided in Title 57, Chapter 1, Conveyances, as though the property were the subject of a trust deed in favor of the local entity if the owner of record of the property at the time the local entity initiates the process to sell the property in accordance with Title 57, Chapter 1, Conveyances, has executed a property owner's consent form in accordance with Subsection (1)(b).
(b) The local entity shall ensure that the consent form described in Subsection (1)(a)(ii)(C):
(i) estimates the total assessment to be levied against the particular parcel of property;
(ii) describes any additional benefits that the local entity expects the assessed property to receive from the improvements;
(iii) designates the date and time by which the fully executed consent form is required to be submitted to the local entity; and
(iv)
(A) appoints a trustee that satisfies the requirements described in Section 57-1-21;
(B) gives the trustee the power of sale; and
(C) explains that if an assessment or an installment of an assessment is not paid when due, the local entity may sell the property owner's property to satisfy the amount due plus interest, penalties, and costs, in the manner described in Title 57, Chapter 1, Conveyances.
(c)
(i) The certification of the unpaid amount described in Subsection (1)(a)(i):
(A) has no effect on the amount due plus interest, penalties, and costs or other requirements of the energy assessment as described in the energy assessment resolution or ordinance; and
(B) is required to provide for the ability of the local entity to collect the delinquent energy 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 (1)(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 energy assessment as described in Subsection (1)(c)(i)(B).
(d) Nothing in Subsection (1)(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 (1)(a)(ii).
(2) If the local entity has assigned the local entity's rights to a third-party lender under Section 11-42a-302, the local entity shall provide written instructions to the third-party lender as to which method of enforcement the third-party lender shall pursue.
(3) Except as otherwise provided in this chapter, each tax sale under Subsection (1)(a)(ii)(B) is 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) In a foreclosure under Subsection (1)(a)(ii)(C):
(i) the local entity may bid at the sale;
(ii) if no one bids at the sale and pays the local entity the amount due on the assessment, plus interest and costs, the property is considered sold to the local entity for those amounts; and
(iii) the local entity's chief financial officer may substitute and appoint one or more successor trustees, as provided in Section 57-1-22.
(b)
(i) The local entity shall disclose the designation of a trustee under Subsection (4)(a)(ii) in the notice of default that the trustee gives to commence the foreclosure.
(ii) The local entity is not required to disclose the designation of a trustee under Subsection (4)(a)(ii) in an instrument separate from the notice described in Subsection (4)(b)(i).
(5)
(a) The redemption of property that is the subject of a tax sale under Subsection (1)(b) is governed by Title 59, Chapter 2, Part 13, Collection of Taxes.
(b) The redemption of property that is the subject of a foreclosure proceeding under Subsection (1)(a)(ii)(C) is governed by Title 57, Chapter 1, Conveyances.
(6) The remedies described in this part for the collection of an assessment and the enforcement of an energy assessment lien are cumulative, and the use of one or more of those remedies does not deprive the local entity of any other available remedy, means of collecting the assessment, or means of enforcing the energy assessment lien.
Amended by Chapter 197, 2018 General Session