Utah Code 63A-3-305. Hearing requested — Notice to debtor
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(1) If a written response is received by the state or other governmental entity within 21 days from the date of the notice required by Section 63A-3-303 and a hearing is requested in the written response, the state or other governmental entity shall:
Terms Used In Utah Code 63A-3-305
- Agency: means a board, commission, institution, department, division, officer, council, office, committee, bureau, or other administrative unit of the state, including the agency head, agency employees, or other persons acting on behalf of or under the authority of the agency head, the Legislature, the courts, or the governor, but does not mean a political subdivision of the state, or any administrative unit of a political subdivision of the state. See Utah Code 63A-1-103
- Debtor: means a party that owes, or is alleged to owe, an account receivable. See Utah Code 63A-3-301
- Lien: A claim against real or personal property in satisfaction of a debt.
- Lien: means the lien described in Section
63A-3-307 . See Utah Code 63A-3-301 - Mail: means United States Postal Service first class mail to the intended recipient's last known address. See Utah Code 63A-3-301
- 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) set a hearing date within 28 days of the receipt of the response; and
(1)(b) mail written notice of the hearing to the debtor at least 14 days before the date of the hearing.
(2)
(2)(a) Notwithstanding Subsection (1), the state or other governmental entity is not required to set a hearing if the state or governmental entity releases its lien.
(2)(b) The state or other governmental entity may release a lien on a specific tax overpayment, a specific refund, or a specific amount of funds, without the release affecting subsequent or previous levies or liens under this part.
(2)(c) Each instance the state or other governmental entity, in response to a written request for a hearing from a debtor, releases a lien under this section, the state or other governmental entity releasing the lien shall, within a reasonable amount of time, send written notice to the debtor indicating that the lien has been released and to which year or years the release applies.
(3) A written request for hearing received under this part is a request for agency action under Title 63G, Chapter 4, Administrative Procedures Act.
(4) This part does not prevent a debtor from challenging a debt through other lawful means that may be available to a debtor.
(5) A written request under this part is the sole manner to dispute a levy under this part.