Utah Code 59-2-1308. Property assessed by commission — Collection procedures — Exceptions
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(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:
Terms Used In Utah Code 59-2-1308
- Personal property: All property that is not real property.
- Personal property: includes :(28)(a) every class of property as defined in Subsection (29) that is the subject of ownership and is not real estate or an improvement;(28)(b) any pipe laid in or affixed to land whether or not the ownership of the pipe is separate from the ownership of the underlying land, even if the pipe meets the definition of an improvement;(28)(c) bridges and ferries;(28)(d) livestock; and(28)(e) outdoor advertising structures as defined in Section
72-7-502 . See Utah Code 59-2-102- Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(1)(a) the rolling stock of rail car companies; and(1)(b) state-assessed commercial vehicles.
(2)
(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:
(2)(a)(i) the taxpayer’s property taxes are assessed by the commission under Section 59-2-201 ; and
(2)(a)(ii) the taxpayer gives any indication of:
(2)(a)(ii)(A) departing from the state;
(2)(a)(ii)(B) removing the taxpayer’s property from the state; or
(2)(a)(ii)(C) doing any other act which may prejudice or hinder the collection process for any assessment period.
(2)(b) If a tax is not paid as provided in this chapter, the county treasurer shall collect the tax:
(2)(b)(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
(2)(b)(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 .
(2)(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) .