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