59-2-1332.5. Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
(1) As used in this section, "business entity" means: an association; a corporation; a limited liability company; a partnership; a trust; or a business entity similar to Subsectionsthrough. (1)(a) (e)
(2) The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges: except as provided in Subsection, on or before December 31 of each calendar year; and (5) in a manner described in Subsection. (3)
(3) The notice described in Subsectionshall be provided by: (2) mailing a written notice that includes the information described in Subsection, postage prepaid, to: (4)(a) each delinquent taxpayer; and if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and making available to the public a list of delinquencies in the payment of property taxes: by electronic means; and that includes the information required by Subsection; or (4)(b) publishing a list of delinquencies in the payment of property taxes and tax notice charges: in one issue of a newspaper having general circulation in the county; that lists each delinquency in alphabetical order by: the last name of the delinquent taxpayer; or if the delinquent taxpayer is a business entity, the name of the business entity; and that includes the information described in Subsection. (4)(b)
(4) A written notice of delinquency described in Subsectionshall include: (3)(a)(i) a statement that delinquent taxes and tax notice charges are due; the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter; the name of the delinquent taxpayer; or if the delinquent taxpayer is a business entity, the name of the business entity; a description of the delinquent property; or the property identification number of the delinquent property; a statement that a penalty shall be imposed in accordance with this chapter; and a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: the delinquent taxes and tax notice charges; and the penalty. The list of delinquencies described in Subsectionorshall include: (3)(a)(ii) (3)(b) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter; the name of the delinquent taxpayer; or if the delinquent taxpayer is a business entity, the name of the business entity; a description of the delinquent property; or the property identification number of the delinquent property; a statement that a penalty shall be imposed in accordance with this chapter; and a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: the delinquent taxes and tax notice charges; and the penalty.
(5) Notwithstanding Subsection, if the county legislative body extends the property tax due date under Subsection, the notice of delinquency described in Subsectionshall be provided on or before January 10. (2)(a) 59-2-1332(1) (2)
(6) In addition to the notice of delinquency required by Subsection, a county treasurer may in accordance with this Subsectionmail a notice that property taxes are delinquent: (2) (6) to: a delinquent taxpayer; an owner of record of the delinquent property; any other interested party that requests notice; or a combination of Subsectionsthrough; and (6)(a)(i)(A) (C) at any time that the county treasurer considers appropriate. A notice mailed in accordance with this Subsection: (6) shall include the information required by Subsection; and (4)(a) may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining: the status of taxes and tax notice charges owed on the delinquent property; any penalty that is owed on the delinquent property; any interest charged under Sectionon the delinquent property; or 59-2-1331 any related matters concerning the delinquent property.