| (1) |
Except as provided in Subsection (2), the division before issuing any registration shall require from every applicant for the registration a certificate from the county assessor in which the vehicle has situs for taxation that:
Terms Used In Utah Code 41-1a-206- Commission: means the State Tax Commission. See Utah Code 41-1a-102
- Division: means the Motor Vehicle Division of the commission, created in Section 41-1a-106. See Utah Code 41-1a-102
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Registration: means a document issued by a jurisdiction that allows operation of a vehicle or vessel on the highways or waters of this state for the time period for which the registration is valid and that is evidence of compliance with the registration requirements of the jurisdiction. See Utah Code 41-1a-102
- 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
- United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
- Vehicle: includes a motor vehicle, trailer, semitrailer, off-highway vehicle, camper, park model recreational vehicle, manufactured home, and mobile home. See Utah Code 41-1a-102
| (a) |
the property tax or in lieu fee on the vehicle for the current registration period has been paid; |
| (b) |
in the assessor’s opinion the tax or in lieu fee is a lien on real property sufficient to secure the payment of the tax; or |
| (c) |
the vehicle is exempt by law from payment of property tax or the in lieu fee for the current registration period. |
|
| (2) |
The requirements of Subsection (1) do not apply to the registration of ambulances, peace officer patrol vehicles, fire engines, passenger cars and trucks owned and used by the United States government or by the state of Utah or by any of its political subdivisions, and motor vehicles assessed by the commission under Section 59-2-201. |
Amended by Chapter 164, 2006 General Session
