59-2-1301.5. Definitions.
As used in this part:
(1) "Tax notice charge" means an amount that: a property owner owes to a tax notice charge entity in relation to real property; and the county treasurer lists on the property tax notice in accordance with Sectionor another statutory authorization allowing the item's inclusion on the property tax notice. 59-2-1317
(2) "Tax notice charge entity" means the entity that certifies to the county treasurer an outstanding amount that: a property owner owes to the entity in relation to the property; and the county treasurer lists on the property tax notice as a tax notice charge.