Utah Code 59-2-1326. Illegal tax and tax notice charges — Injunction to restrain collection
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(1) No injunction may be granted by any court to restrain the collection of any tax, any part of the tax, or any tax notice charge, nor to restrain the sale of any property for the nonpayment of the tax or tax notice charge, unless the tax or tax notice charge, or some part of the tax or tax notice charge sought to be enjoined:
Terms Used In Utah Code 59-2-1326
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- 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) is not authorized by law; or(1)(b) is on property which is exempt from taxation.
(2) If the payment of a part of a tax or tax notice charge is sought to be enjoined, the other part shall be paid or tendered before any action may be commenced.