(1)  A municipality may certify to the treasurer of the county in which a property described in Section 10-11-3 is located, the unpaid costs and expenses that the municipality has incurred under Section 10-11-3 with regard to the property.

Terms Used In Utah Code 10-11-4

  • 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
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Municipality: means :
(a) a city of the first class, city of the second class, city of the third class, city of the fourth class, city of the fifth class;
(b) a town, as classified in Section 10-2-301; or
(c) a metro township as that term is defined in Section 10-2a-403 unless the term is used in the context of authorizing, governing, or otherwise regulating the provision of municipal services. See Utah Code 10-1-104
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
    • (2)  If the municipality certifies with the treasurer of the county any costs or expenses incurred for a property under Section 10-11-3, the treasurer shall enter the amount of the costs and expenses on the assessment and tax rolls of the county in the column prepared for that purpose.

    (3)  If current tax notices have been mailed, the treasurer of the county may carry the costs and expenses described in Subsection (2) on the assessment and tax rolls to the following year.

    (4) 

    (a)  After entry by the treasurer of the county under Subsection (2):

    (i)  the amount entered is a nonrecurring tax notice charge that constitutes a political subdivision lien, as those terms are defined in Section 11-60-102, upon the property in accordance with Title 11, Chapter 60, Political Subdivision Lien Authority; and

    (ii)  the treasurer of the county in which the property is located shall collect the amount entered at the time of the payment of general taxes.

    (b) 

    (i)  Notwithstanding Subsection (7), the municipality may pursue judicial foreclosure to enforce the lien rather than relying on a tax sale.

    (ii)  If the municipality pursues judicial foreclosure under this Subsection (4)(b):

    (A)  the municipality shall record the lien in the office of the recorder of the county in which the liened property is located; and

    (B)  the priority date of the lien, for the purpose of the judicial foreclosure, is the date on which the municipality records the lien.

    (5)  Upon payment of the costs and expenses that the treasurer of the county enters under Subsection (2):

    (a)  the lien described in Subsection (4) is released from the property;

    (b)  the municipality shall record a release of the lien in the office of the recorder of the county in which the liened property is located; and

    (c)  the treasurer shall acknowledge receipt upon the general tax receipt that the treasurer issues.

    (6) 

    (a)  If a municipality certifies unpaid costs and expenses under this section, the treasurer of the county shall provide a notice, in accordance with this Subsection (6), to the owner of the property for which the municipality has incurred the unpaid costs and expenses.

    (b)  In providing the notice required in Subsection (6)(a), the treasurer of the county shall:

    (i)  include the amount of unpaid costs and expenses that a municipality has certified on or before July 15 of the current year;

    (ii)  provide contact information, including a phone number, for the property owner to contact the municipality to obtain more information regarding the amount described in Subsection (6)(b)(i); and

    (iii)  notify the property owner that:

    (A)  unless the municipality completes a judicial foreclosure under Subsection (4)(b), if the amount described in Subsection (6)(b)(i) is not paid in full by September 15 of the current year, any unpaid amount will be included on the property tax notice required by Section 59-2-1317; and

    (B)  the failure to pay the amount described in Subsection (6)(b)(i) has resulted in a lien on the property in accordance with Subsection (4).

    (c)  The treasurer of the county shall provide the notice required by this Subsection (6) to a property owner on or before August 1.

    (d)  If the municipality pursues judicial foreclosure under Subsection (4)(b) and completes the judicial foreclosure, before any tax sale proceedings on a property described in Subsection (1), the treasurer of the county shall remove from the assessment roll any costs or expenses that the treasurer added to the assessment roll under Subsection (2).

    (7)  If the amount described in Subsection (6)(b)(i) is not paid in full in a given year, by September 15, the county treasurer shall include any unpaid amount on the property tax notice required by Section 59-2-1317 for that year.

    (8)  This section does not apply to any public building, public structure, or public improvement.

    Amended by Chapter 197, 2018 General Session

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