§ 59-2-1301 Tax has effect of judgment — Lien has effect of execution
§ 59-2-1301.5 Definitions
§ 59-2-1302 Assessor or treasurer’s duties — Collection of uniform fees and taxes on personal property — Unpaid tax or unpaid uniform fee is a lien — Delinquency interest — Rate
§ 59-2-1303 Seizure and sale — Method and procedure
§ 59-2-1304 Rate of previous year governs — Proration among taxing units — Effective date of boundary changes for assessment
§ 59-2-1305 Entries of payments made — Payments to county treasurer
§ 59-2-1306 Collection after taxpayer moves from county — Evidence of tax due — Costs of collection
§ 59-2-1307 Entries of tax payments made on rail cars or state-assessed commercial vehicles
§ 59-2-1308 Property assessed by commission — Collection procedures — Exceptions
§ 59-2-1308.5 Equal payment agreements
§ 59-2-1309 Publication of delinquency — Seizure and sale — Redemption — Distribution of proceeds
§ 59-2-1310 Collection by seizure and sale — Procedure — Costs
§ 59-2-1311 Treasurer to advise commission of taxes unpaid on its assessments — Notice to property owners
§ 59-2-1312 Examination of books of county officers by state officers
§ 59-2-1313 Attorney general to prosecute delinquent officers
§ 59-2-1314 Informalities and time prescribed for action — Effect on validity of tax
§ 59-2-1315 Disposition of fines and forfeitures
§ 59-2-1316 Annual settlements between county assessor, county treasurer, and county auditor
§ 59-2-1317 Tax notice — Contents of notice — Procedures and requirements for providing notice
§ 59-2-1318 Date of payment of property tax — Notation on assessment roll
§ 59-2-1319 Receipts for payments — Payment by warrant — Cash payments required — Exceptions
§ 59-2-1320 Settlements with county legislative bodies
§ 59-2-1321 Erroneous or illegal assessments — Deductions and refunds
§ 59-2-1322 Property assessed more than once
§ 59-2-1323 Undivided interests in real estate — Interest of delinquent co-owner only to be sold
§ 59-2-1324 Taxes and tax notice charges to be paid before distribution of estate of a deceased person
§ 59-2-1325 Nature and extent of lien — Time of attachment — Effective date of boundary changes for assessment
§ 59-2-1326 Illegal tax and tax notice charges — Injunction to restrain collection
§ 59-2-1327 Payment of tax or tax notice charge under protest — Circumstances where authorized — Action to recover tax or tax notice charge paid
§ 59-2-1328 Judgment or order against state or taxing entity — Payment to taxpayer — County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county — Apportionment of expenses incurred by county in objection to assessment
§ 59-2-1329 Right to injunction limited
§ 59-2-1330 Payment of property taxes — Payments to taxpayer by state or taxing entity — Refund of penalties paid by taxpayer — Refund of interest paid by taxpayer — Payment of interest to taxpayer — Judgment levy — Objections to assessments by the commission –
§ 59-2-1330 v2 Payment of property taxes — Payments to taxpayer by state or taxing entity — Refund of penalties paid by taxpayer — Refund of interest paid by taxpayer — Payment of interest to taxpayer — Judgment levy — Objections to assessments by the commission –
§ 59-2-1331 Property tax due date — Date tax is delinquent — Penalty — Interest — Payments — Refund of prepayment
§ 59-2-1331.5 Partial payment of property tax on a base parcel
§ 59-2-1332 Extension of date of delinquency
§ 59-2-1332.5 Mailing notice of delinquency or publication of delinquent list — Contents — Notice — Definitions
§ 59-2-1333 Errors or omissions — In assessment book — Authority to correct
§ 59-2-1334 Omission, error, or defect in delinquent lists — Republication
§ 59-2-1335 Abbreviations permitted in proceedings
§ 59-2-1337 Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement
§ 59-2-1338 Record of delinquent taxes — Contents of record
§ 59-2-1339 Form of treasurer’s certificate — Contents of form
§ 59-2-1342 Assessment and sale of property after attachment of county tax lien and tax notice charges
§ 59-2-1343 Tax sale listing
§ 59-2-1345 Daily statement of accounts — Audits
§ 59-2-1346 Redemption — Time allowed
§ 59-2-1347 Redemption — Adjustment or deferral of taxes — Interest
§ 59-2-1348 Certificate of redemption
§ 59-2-1349 Co-owners — Procedures for redemption
§ 59-2-1350 Land irregularly or erroneously assessed not to be sold
§ 59-2-1351 Sales by county — Notice of tax sale — Entries on record
§ 59-2-1351.1 Tax sale — Combining certain parcels — Acceptable bids — Deeds
§ 59-2-1351.3 No purchaser at tax sale — Property struck off to county
§ 59-2-1351.5 Disposition of property struck off to county
§ 59-2-1351.7 Partial interest tax sales
§ 59-2-1352 Purchaser of invalid tax title — Purchaser’s lien — Extent of lien — Priority of lien — Foreclosure of lien
§ 59-2-1353 Foreclosure of lien claimed by county — Time — Venue — Parties — Pleading
§ 59-2-1354 Notice of intention to foreclose — Service of notice
§ 59-2-1355 Trial — Findings — Decree
§ 59-2-1356 Sale — Certificate of sale to be issued
§ 59-2-1357 Redemption at foreclosure sale
§ 59-2-1358 Foreclosure deemed a cumulative remedy
§ 59-2-1359 Collection of taxes and tax notice charges — Removal or destruction of property
§ 59-2-1360 Proceedings before commission
§ 59-2-1361 Notice of findings — Proceedings in district court — Injunction — Determining taxes and tax notice charges due — Security during proceedings
§ 59-2-1362 Certified copy of tax sale record prima facie evidence of regularity
§ 59-2-1363 Misnomer or mistake as to ownership does not affect sale
§ 59-2-1364 Record of deeds issued — Acknowledgment
§ 59-2-1365 Payment to taxing entities by county treasurer — Investment of proceeds — Transfer and receipt of money between taxing entities
§ 59-2-1366 Apportionment of redemption or assignment money
§ 59-2-1372 Auditor duties — Final settlement with treasurer — Delinquent Tax Control Account
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Terms Used In Utah Code > Title 59 > Chapter 2 > Part 13 - Collection of Taxes

  • Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • assessment book: means a permanent record of the assessment of property as assessed by the county assessor and the commission and may be maintained manually or as a computerized file as a consolidated record or as multiple records by type, classification, or categories. See Utah Code 59-2-102
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • 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
  • City: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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 executive: means :
         (7)(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;
         (7)(b) the county executive, in the county executive-council optional form of government authorized by Section 17-52a-203; or
         (7)(c) the county manager, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
  • 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 Section 17-52a-203; and
         (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Eligible judgment: means a final and unappealable judgment or order under Section 59-2-1330:
         (11)(a) that became a final and unappealable judgment or order no more than 14 months before the day on which the notice described in Section Utah Code 59-2-102
  • Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fair market value: means the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts. See Utah Code 59-2-102
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Governing body: means :
         (17)(a) for a county, city, or town, the legislative body of the county, city, or town;
         (17)(b) for a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, the special district's board of trustees;
         (17)(c) for a school district, the local board of education;
         (17)(d) for a special service district under Title 17D, Chapter 1, Special Service District Act:
              (17)(d)(i) the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; or
              (17)(d)(ii) the administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; or
         (17)(e) for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district's board of trustees. See Utah Code 59-2-102
  • Grantor: The person who establishes a trust and places property into it.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mine: means a natural deposit of either metalliferous or nonmetalliferous valuable mineral. See Utah Code 59-2-102
  • Mining: means the process of producing, extracting, leaching, evaporating, or otherwise removing a mineral from a mine. See Utah Code 59-2-102
  • Month: means a calendar month, unless otherwise expressed. See Utah Code 68-3-12.5
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • 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.
  • Person: means :
         (24)(a) an individual;
         (24)(b) an association;
         (24)(c) an institution;
         (24)(d) a corporation;
         (24)(e) a company;
         (24)(f) a trust;
         (24)(g) a limited liability company;
         (24)(h) a partnership;
         (24)(i) a political subdivision;
         (24)(j) a government office, department, division, bureau, or other body of government; and
         (24)(k) any other organization or entity. See Utah Code 68-3-12.5
  • 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
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • 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
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • real property: includes :
         (32)(a) the possession of, claim to, ownership of, or right to the possession of land;
         (32)(b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and
         (32)(c) improvements. See Utah Code 59-2-102
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Road: includes :
         (33)(a) a public bridge;
         (33)(b) a county way;
         (33)(c) a county road;
         (33)(d) a common road; and
         (33)(e) a state road. See Utah Code 68-3-12.5
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • 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
  • Statute: A law passed by a legislature.
  • 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
  • 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
  • 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. See Utah Code 59-2-1301.5
  • Taxing entity: means any county, city, town, school district, special taxing district, special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, or other political subdivision of the state with the authority to levy a tax on property. See Utah Code 59-2-102
  • Town: includes , depending on population, a metro township as defined in Section 10-3c-102. See Utah Code 68-3-12.5
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5