An action may be brought within six months against a tax collector or the tax collector’s designee:

(1)  to recover any goods, wares, merchandise, other property seized in his official capacity, or the price or value of any of it;

Terms Used In Utah Code 78B-2-301

  • action: as used in this chapter includes counterclaims and cross-complaints and all other civil actions in which affirmative relief is sought. See Utah Code 78B-2-101
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Person: means :Utah Code 68-3-12.5
  • Property: includes both real and personal property. See Utah Code 68-3-12.5
(2)  for damages for the seizure, detention, sale of, or injury to, any goods, wares, merchandise, or other personal property seized;

(3)  for damages done to any person or property in making a seizure;

(4)  for money paid or seized under protest and which, it is claimed, ought to be refunded.

Renumbered and Amended by Chapter 3, 2008 General Session