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Section 1301.5 - Definitions.

UT Code § 59-2-1301.5 (2019) (N/A)
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(1) "Tax notice charge" means an amount that: (a) a property owner owes to a tax notice charge entity in relation to real property; and (b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice.

(a) a property owner owes to a tax notice charge entity in relation to real property; and

(b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice.

(2) "Tax notice charge entity" means the entity that certifies to the county treasurer an outstanding amount that: (a) a property owner owes to the entity in relation to the property; and (b) the county treasurer lists on the property tax notice as a tax notice charge.

(a) a property owner owes to the entity in relation to the property; and

(b) the county treasurer lists on the property tax notice as a tax notice charge.

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Section 1301 - Tax has effect of judgment -- Lien has effect of execution.
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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.