59-2-1332.5.  Mailing notice of delinquency or publication of delinquent list — Contents — Notice — Definitions.

(1)  As used in this section, “business entity” means:

Terms Used In Utah Code 59-2-1332.5

  • Base parcel: means a parcel of property that was legally:
(a) subdivided into two or more lots, parcels, or other divisions of land; or
(b) 
(i) combined with one or more other parcels of property; and
(ii) subdivided into two or more lots, parcels, or other divisions of land. See Utah Code 59-2-102
  • 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 legislative body: means :Utah Code 68-3-12.5
  • 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.
  • Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
  • 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
    • (a)  an association;

    (b)  a corporation;

    (c)  a limited liability company;

    (d)  a partnership;

    (e)  a trust; or

    (f)  a business entity similar to Subsections (1)(a) through (e).

    (2)  The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges:

    (a)  except as provided in Subsection (5), on or before December 31 of each calendar year; and

    (b)  in a manner described in Subsection (3).

    (3)  The notice described in Subsection (2) shall be provided by:

    (a) 

    (i)  mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to:

    (A)  each delinquent taxpayer; and

    (B)  if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and

    (ii)  making available to the public a list of delinquencies in the payment of property taxes:

    (A)  by electronic means; and

    (B)  that includes the information required by Subsection (4)(b); or

    (b)  publishing a list of delinquencies in the payment of property taxes and tax notice charges:

    (i)  in one issue of a newspaper having general circulation in the county;

    (ii)  that lists each delinquency in alphabetical order by:

    (A)  the last name of the delinquent taxpayer; or

    (B)  if the delinquent taxpayer is a business entity, the name of the business entity; and

    (iii)  that includes the information described in Subsection (4)(b).

    (4) 

    (a)  A written notice of delinquency described in Subsection (3)(a)(i) shall include:

    (i)  a statement that delinquent taxes and tax notice charges are due;

    (ii)  the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;

    (iii) 

    (A)  the name of the delinquent taxpayer; or

    (B)  if the delinquent taxpayer is a business entity, the name of the business entity;

    (iv) 

    (A)  a description of the delinquent property; or

    (B)  the property identification number of the delinquent property;

    (v)  a statement that a penalty shall be imposed in accordance with this chapter; and

    (vi)  a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:

    (A)  the delinquent taxes and tax notice charges; and

    (B)  the penalty.

    (b)  The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include:

    (i)  the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;

    (ii) 

    (A)  the name of the delinquent taxpayer; or

    (B)  if the delinquent taxpayer is a business entity, the name of the business entity;

    (iii) 

    (A)  a description of the delinquent property; or

    (B)  the property identification number of the delinquent property;

    (iv)  a statement that a penalty shall be imposed in accordance with this chapter; and

    (v)  a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:

    (A)  the delinquent taxes and tax notice charges; and

    (B)  the penalty.

    (5)  Notwithstanding Subsection (2)(a), if the county legislative body extends the property tax due date under Subsection 59-2-1332(1), the notice of delinquency described in Subsection (2) shall be provided on or before January 10.

    (6) 

    (a)  In addition to the notice of delinquency required by Subsection (2), a county treasurer may in accordance with this Subsection (6) mail a notice that property taxes are delinquent:

    (i)  to:

    (A)  a delinquent taxpayer;

    (B)  an owner of record of the delinquent property;

    (C)  any other interested party that requests notice; or

    (D)  a combination of Subsections (6)(a)(i)(A) through (C); and

    (ii)  at any time that the county treasurer considers appropriate.

    (b)  A notice mailed in accordance with this Subsection (6):

    (i)  shall include the information required by Subsection (4)(a); and

    (ii)  may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining:

    (A)  the status of taxes and tax notice charges owed on the delinquent property;

    (B)  any penalty that is owed on the delinquent property;

    (C)  any interest charged under Section 59-2-1331 on the delinquent property; or

    (D)  any related matters concerning the delinquent property.

    Amended by Chapter 197, 2018 General Session

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