Utah Code 59-2-1301.5. Definitions
Current as of: 2024 | Check for updates
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As used in this part:
(1) “Tax notice charge” means an amount that:
Terms Used In Utah Code 59-2-1301.5
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Tax notice charge: means an amount that:(1)(a) a property owner owes to a tax notice charge entity in relation to real property; and(1)(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. See Utah Code 59-2-1301.5(1)(a) a property owner owes to a tax notice charge entity in relation to real property; and(1)(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:
(2)(a) a property owner owes to the entity in relation to the property; and
(2)(b) the county treasurer lists on the property tax notice as a tax notice charge.