Utah Code 59-2-1372. Auditor duties — Final settlement with treasurer — Delinquent Tax Control Account
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(1) The auditor shall audit the books and records of the treasurer and make a final settlement with the treasurer.
Terms Used In Utah Code 59-2-1372
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
(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.