Utah Code 11-60-102. Definitions
Current as of: 2023 | Check for updates
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As used in this chapter:
(1) | “Direct charge” means a charge, fee, assessment, or amount, other than a property tax, that a political subdivision charges to a property owner. |
(a) | a county, as that term is defined in Section 17-50-101; |
(b) | a municipality, as that term is defined in Section 10-1-104; |
(c) | a special district, as that term is defined in Section 17B-1-102; |
(d) | a special service district, as that term is defined in Section 17D-1-102; |
(e) | an interlocal entity, as that term is defined in Section 11-13-103; |
(f) | a community reinvestment agency created under Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act; |
(g) | a local building authority, as that term is defined in Section 17D-2-102; |
(h) | a conservation district, as that term is defined in Section 17D-3-102; or |
(i) | a local entity, as that term is defined in Sections 11-42-102 and 11-42a-102. See Utah Code 11-60-102 |
(2) | “Nonrecurring tax notice charge” means a tax notice charge that a political subdivision certifies to the county treasurer on a one-time or case-by-case basis rather than regularly over multiple calendar years. |
(3) | “Notice of lien” means a notice that:
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(4) | “Political subdivision” means:
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(5) | “Political subdivision lien” means a lien that a statute expressly authorizes a political subdivision to hold and record, including a direct charge that constitutes, according to an express statutory provision, a lien. |
(6) | “Property tax” means a tax imposed on real property under Title 59, Chapter 2, Property Tax Act, Title 59, Chapter 3, Tax Equivalent Property Act, or Title 59, Chapter 4, Privilege Tax. |
(7) | “Tax notice charge” means the same as that term is defined in Section 59-2-1301.5. |
(8) | “Tax sale” means the tax sale described in 13. |
Amended by Chapter 16, 2023 General Session