17B-1-902. Lien for past due service fees — Notice — Partial payment allocation.
(1)
Terms Used In Utah Code 17B-1-902
facilities: includes any structure, building, system, land, water right, water, or other real or personal property required to provide a service that a special district is authorized to provide, including any related or appurtenant easement or right-of-way, improvement, utility, landscaping, sidewalk, road, curb, gutter, equipment, or furnishing. See Utah Code 17B-1-102
Lien: A claim against real or personal property in satisfaction of a debt.
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Special district: means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in:
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
(a)
A special district may hold a lien on a customer’s property for past due fees for commodities, services, or facilities that the district has provided to the customer’s property by certifying, subject to Subsection (3), to the treasurer of the county in which the customer’s property is located the amount of past due fees, including, subject to Section 17B-1-902.1, applicable interest and administrative costs.
(b)
(i)
Upon certification under Subsection (1)(a), the past due fees, and if applicable, interest and administrative costs, become a political subdivision lien that is a nonrecurring tax notice charge, as those terms are defined in Section 11-60-102, on the customer’s property to which the commodities, services, or facilities were provided in accordance with Title 11, Chapter 60, Political Subdivision Lien Authority.
(ii)
A lien described in this Subsection (1) has the same priority as, but is separate and distinct from, a property tax lien.
(2)
(a)
If a special district certifies past due fees under Subsection (1)(a), the treasurer of the county shall provide a notice, in accordance with this Subsection (2), to the owner of the property for which the special district has incurred the past due fees.
(b)
In providing the notice required in Subsection (2)(a), the treasurer of the county shall:
(i)
include the amount of past due fees that a special district 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 special district to obtain more information regarding the amount described in Subsection (2)(b)(i); and
(iii)
notify the property owner that:
(A)
if the amount described in Subsection (2)(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 (2)(b)(i) has resulted in a lien on the property in accordance with Subsection (1)(b).
(c)
The treasurer of the county shall provide the notice required by this Subsection (2) to a property owner on or before August 1.
(3)
(a)
If a special district certifies an unpaid amount in accordance with Subsection (1)(a), the county treasurer shall include the unpaid amount on a property tax notice issued in accordance with Section 59-2-1317.
(b)
If an unpaid fee, administrative cost, or interest is included on a property tax notice in accordance with Subsection (3)(a), the county treasurer shall on the property tax notice:
(i)
clearly state that the unpaid fee, administrative cost, or interest is for a service provided by the special district; and
(ii)
itemize the unpaid fee, administrative cost, or interest separate from any other tax, fee, interest, or penalty that is included on the property tax notice in accordance with Section 59-2-1317.
(4)
A lien under Subsection (1) is not valid if the special district makes certification under Subsection (1)(a) after the filing for record of a document conveying title of the customer’s property to a new owner.
(5)
Nothing in this section may be construed to:
(a)
waive or release the customer’s obligation to pay fees that the district has imposed;
(b)
preclude the certification of a lien under Subsection (1) with respect to past due fees for commodities, services, or facilities provided after the date that title to the property is transferred to a new owner; or
(c)
nullify or terminate a valid lien.
(6)
After all amounts owing under a lien established as provided in this section have been paid, the special district shall file for record in the county recorder’s office a release of the lien.
