Utah Code 59-2-1332.5. Mailing notice of delinquency or publication of delinquent list — Contents — Notice — Definitions
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(1) As used in this section, “business entity” means:
Terms Used In Utah Code 59-2-1332.5
- Base parcel: means a parcel of property that was legally:(8)(a) subdivided into two or more lots, parcels, or other divisions of land; or(8)(b)(8)(b)(i) combined with one or more other parcels of property; and(8)(b)(ii) subdivided into two or more lots, parcels, or other divisions of land. See Utah Code 59-2-102
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- County legislative body: means :
(8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;(8)(b) the county council, in the county executive-council optional form of government authorized by Section17-52a-203 ; and(8)(c) the county council, in the council-manager optional form of government authorized by Section17-52a-204 . See Utah Code 68-3-12.5- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Subdivided lot: means a lot, parcel, or other division of land, that is a division of a base parcel. See Utah Code 59-2-102
(1)(a) an association;(1)(b) a corporation;(1)(c) a limited liability company;(1)(d) a partnership;(1)(e) a trust; or(1)(f) a business entity similar to Subsections (1)(a) through (e).(2) The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges:(2)(a) except as provided in Subsection (5), on or before December 31 of each calendar year; and(2)(b) in a manner described in Subsection (3).(3) The notice described in Subsection (2) shall be provided by:(3)(a)(3)(a)(i) mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to:(3)(a)(i)(A) each delinquent taxpayer; and(3)(a)(i)(B) if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and(3)(a)(ii) making available to the public a list of delinquencies in the payment of property taxes:(3)(a)(ii)(A) by electronic means; and(3)(a)(ii)(B) that includes the information required by Subsection (4)(b); or(3)(b) publishing a list of delinquencies in the payment of property taxes and tax notice charges:(3)(b)(i) in one issue of a newspaper having general circulation in the county;(3)(b)(ii) that lists each delinquency in alphabetical order by:(3)(b)(ii)(A) the last name of the delinquent taxpayer; or(3)(b)(ii)(B) if the delinquent taxpayer is a business entity, the name of the business entity; and(3)(b)(iii) that includes the information described in Subsection (4)(b).(4)(4)(a) A written notice of delinquency described in Subsection (3)(a)(i) shall include:(4)(a)(i) a statement that delinquent taxes and tax notice charges are due;(4)(a)(ii) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;(4)(a)(iii)(4)(a)(iii)(A) the name of the delinquent taxpayer; or(4)(a)(iii)(B) if the delinquent taxpayer is a business entity, the name of the business entity;(4)(a)(iv)(4)(a)(iv)(A) a description of the delinquent property; or(4)(a)(iv)(B) the property identification number of the delinquent property;(4)(a)(v) a statement that a penalty shall be imposed in accordance with this chapter; and(4)(a)(vi) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:(4)(a)(vi)(A) the delinquent taxes and tax notice charges; and(4)(a)(vi)(B) the penalty.(4)(b) The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include:(4)(b)(i) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;(4)(b)(ii)(4)(b)(ii)(A) the name of the delinquent taxpayer; or(4)(b)(ii)(B) if the delinquent taxpayer is a business entity, the name of the business entity;(4)(b)(iii)(4)(b)(iii)(A) a description of the delinquent property; or(4)(b)(iii)(B) the property identification number of the delinquent property;(4)(b)(iv) a statement that a penalty shall be imposed in accordance with this chapter; and(4)(b)(v) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:(4)(b)(v)(A) the delinquent taxes and tax notice charges; and(4)(b)(v)(B) the penalty.(5) Notwithstanding Subsection (2)(a), if the county legislative body extends the property tax due date under Subsection 59-2-1332(1), the notice of delinquency described in Subsection (2) shall be provided on or before January 10.(6)(6)(a) In addition to the notice of delinquency required by Subsection (2), a county treasurer may in accordance with this Subsection (6) mail a notice that property taxes are delinquent:(6)(a)(i) to:(6)(a)(i)(A) a delinquent taxpayer;(6)(a)(i)(B) an owner of record of the delinquent property;(6)(a)(i)(C) any other interested party that requests notice; or(6)(a)(i)(D) a combination of Subsections (6)(a)(i)(A) through (C); and(6)(a)(ii) at any time that the county treasurer considers appropriate.(6)(b) A notice mailed in accordance with this Subsection (6):(6)(b)(i) shall include the information required by Subsection (4)(a); and(6)(b)(ii) may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining:(6)(b)(ii)(A) the status of taxes and tax notice charges owed on the delinquent property;(6)(b)(ii)(B) any penalty that is owed on the delinquent property;(6)(b)(ii)(C) any interest charged under Section 59-2-1331 on the delinquent property; or(6)(b)(ii)(D) any related matters concerning the delinquent property.