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us-ut/statute/title-59/chapter-59-2/part-59-2-13 — Collection of Taxes · Axiom
Axiom
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Utah
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Statutes
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Title 59
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§ chapter-59-2
Collection of Taxes
71 sections
59-2-1301
Tax has effect of judgment -- Lien has effect of execution.
59-2-1301.5
Definitions.
59-2-1302
Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.
59-2-1303
Seizure and sale -- Method and procedure.
59-2-1304
Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
59-2-1305
Entries of payments made -- Payments to county treasurer.
59-2-1306
Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
59-2-1307
Entries of tax payments made on rail cars or state-assessed commercial vehicles.
59-2-1308
Property assessed by commission -- Collection procedures -- Exceptions.
59-2-1308.5
Equal payment agreements.
59-2-1309
Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
59-2-1310
Collection by seizure and sale -- Procedure -- Costs.
59-2-1311
Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
59-2-1312
Examination of books of county officers by state officers.
59-2-1313
Attorney general to prosecute delinquent officers.
59-2-1314
Informalities and time prescribed for action -- Effect on validity of tax.
59-2-1315
Disposition of fines and forfeitures.
59-2-1316
Annual settlements between county assessor, county treasurer, and county auditor.
59-2-1317
Tax notice -- Contents of notice -- Procedures and requirements for providing notice.
59-2-1318
Date of payment of property tax -- Notation on assessment roll.
59-2-1319
Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.
59-2-1320
Settlements with county legislative bodies.
59-2-1321
Erroneous or illegal assessments -- Deductions and refunds.
59-2-1322
Property assessed more than once.
59-2-1323
Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.
59-2-1324
Taxes and tax notice charges to be paid before distribution of estate of a deceased person.
59-2-1325
Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
59-2-1326
Illegal tax and tax notice charges -- Injunction to restrain collection.
59-2-1327
Payment of tax or tax notice charge under protest -- Circumstances where authorized -- Action to recover tax or tax notice charge paid.
59-2-1328
Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county -- Apportionment of expenses incurred by county in objection to assessment by commission.
59-2-1329
Right to injunction limited.
59-2-1330
Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time periods for making payments to taxpayer.
59-2-1331
Property tax due date -- Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.
59-2-1331.5
Partial payment of property tax on a base parcel.
59-2-1332
Extension of date of delinquency.
59-2-1332.5
Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
59-2-1333
Errors or omissions -- In assessment book -- Authority to correct.
59-2-1334
Omission, error, or defect in delinquent lists -- Republication.
59-2-1335
Abbreviations permitted in proceedings.
59-2-1337
Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
59-2-1338
Record of delinquent taxes -- Contents of record.
59-2-1339
Form of treasurer's certificate -- Contents of form.
59-2-1342
Assessment and sale of property after attachment of county tax lien and tax notice charges.
59-2-1343
Tax sale listing.
59-2-1345
Daily statement of accounts -- Audits.
59-2-1346
Redemption -- Time allowed.
59-2-1347
Redemption -- Adjustment or deferral of taxes -- Interest.
59-2-1348
Certificate of redemption.
59-2-1349
Co-owners -- Procedures for redemption.
59-2-1350
Land irregularly or erroneously assessed not to be sold.
59-2-1351
Sales by county -- Notice of tax sale -- Entries on record.
59-2-1351.1
Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.
59-2-1351.3
No purchaser at tax sale -- Property struck off to county.
59-2-1351.5
Disposition of property struck off to county.
59-2-1351.7
Partial interest tax sales.
59-2-1352
Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.
59-2-1353
Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.
59-2-1354
Notice of intention to foreclose -- Service of notice.
59-2-1355
Trial -- Findings -- Decree.
59-2-1356
Sale -- Certificate of sale to be issued.
59-2-1357
Redemption at foreclosure sale.
59-2-1358
Foreclosure deemed a cumulative remedy.
59-2-1359
Collection of taxes and tax notice charges -- Removal or destruction of property.
59-2-1360
Proceedings before commission.
59-2-1361
Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes and tax notice charges due -- Security during proceedings.
59-2-1362
Certified copy of tax sale record prima facie evidence of regularity.
59-2-1363
Misnomer or mistake as to ownership does not affect sale.
59-2-1364
Record of deeds issued -- Acknowledgment.
59-2-1365
Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.
59-2-1366
Apportionment of redemption or assignment money.
59-2-1372
Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
