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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
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Section 1315 - Disposition of fines and forfeit...
Section 1315 - Disposition of fines and forfeitures.
UT Code § 59-2-1315 (2019) (N/A)
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Section 1314 - Informalities and time prescribed for action -- Effect on validity of tax.
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Section 1316 - Annual settlements between county assessor, county treasurer, and county auditor.