Title 59, Title 59: Revenue and Taxation

59-2-1315. Disposition of fines and forfeitures. The fines and forfeitures incurred by violation of any of the provisions of this chapter shall be paid into the treasury for the use of the county where the property is located.

59-2-1316. Annual settlements between county assessor, county treasurer, and county auditor. Every county assessor and county treasurer shall annually, on the first Monday in January, make a settlement with the county auditor of all transactions connected with the revenue for the…

59-2-1317. Tax notice -- Contents of notice -- Procedures and requirements for providing notice. (1) As used in this section, "political subdivision lien" means the same as that term is defined in Section. 11-60-102 (2) Subject to the other provisions of this section, the county …

59-2-1318. Date of payment of property tax -- Notation on assessment roll. The county treasurer shall mark the date of the payment of any tax on the assessment roll opposite the property identification number.

59-2-1319. Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions. (1) If a person pays taxes in person at the county treasurer's office, the county treasurer shall, upon request, give a receipt to the person paying the taxes, specifying the amount of…

59-2-1320. Settlements with county legislative bodies. On the first Monday of March and June, and the second Monday of September and December, the county treasurer shall settle with the county legislative body for all money collected by the treasurer, and on those days shall deli…

59-2-1321. Erroneous or illegal assessments -- Deductions and refunds. The county legislative body, upon sufficient evidence being produced that property has been either erroneously or illegally assessed, may order the county treasurer to allow the taxes on that part of the prope…

59-2-1322. Property assessed more than once. If the county treasurer determines that any property has been assessed more than once for the same year, the treasurer shall collect only the tax justly due and report the facts, under affidavit, to the county auditor.

59-2-1323. Undivided interests in real estate -- Interest of delinquent co-owner only to be sold. (1) The county treasurer shall issue a receipt showing the interest on which taxes or tax notice charges are paid to any person paying taxes on an undivided interest in real estate. …

59-2-1324. Taxes and tax notice charges to be paid before distribution of estate of a deceased person. (1) The district court shall require every administrator or executor to pay out of the funds of the estate all taxes and tax notice charges due from the estate. (2) No order or …

59-2-1325. Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment. (1) A tax upon real property is a lien against the property assessed. A tax due upon improvements upon real property assessed to a person other than the owner of the r…

59-2-1326. Illegal tax and tax notice charges -- Injunction to restrain collection. (1) No injunction may be granted by any court to restrain the collection of any tax, any part of the tax, or any tax notice charge, nor to restrain the sale of any property for the nonpayment of t…

59-2-1327. Payment of tax or tax notice charge under protest -- Circumstances where authorized -- Action to recover tax or tax notice charge paid. (1) Where a taxing entity demands or enforces a tax or where an entity responsible for a tax notice charge demands or enforces the ta…

59-2-1328. 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 -- Apportionment of expenses incurred by county in objection to assessment by commission…

59-2-1329. Right to injunction limited. This remedy supersedes the remedy of injunction and all other remedies which might be invoked to prevent the collection of taxes alleged to be unlawfully levied or demanded, unless the court finds that the remedy provided is inadequate, in …

59-2-1330. 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…

59-2-1331. Property tax due date -- Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment. (1) Except as provided in Subsection (1)(b) and subject to Subsections (1)(c) and (d), all property taxes, unless otherwise specifically provided for under Secti…

59-2-1331.5. Partial payment of property tax on a base parcel. (1) Subject to Subsection, a person may make a payment toward a subdivided lot's proportional share of the property tax on the base parcel before the date on which the property tax is due. (1)(b) A person may make a p…

59-2-1332. Extension of date of delinquency. (1) The county legislative body may, upon a petition of not less than 100 taxpayers or upon its own motion for good cause, by proclamation, extend the property tax due date from November 30 to noon on December 30. If the county legisla…

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 simila…

59-2-1333. Errors or omissions -- In assessment book -- Authority to correct. An omission, error, defect in form in the assessment roll, or clerical error, when it can be ascertained what was intended, may, with the consent of the county legislative body, be supplied or corrected…

59-2-1334. Omission, error, or defect in delinquent lists -- Republication. (1) If an omission, error, or defect is in a delinquent list or any publication, the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publicat…

59-2-1335. Abbreviations permitted in proceedings. (1) In all proceedings relating to assessment, levy, or collection of taxes or relating to the listing or collection of tax notice charges, the subjection of any property to a charge for taxes of any nature or for tax notice char…

59-2-1337. Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement. If any property is taken in fee by the state, any of its subdivisions or agencies, or by any private person, or other body pursuant to either: (1) an exercise of …

59-2-1338. Record of delinquent taxes -- Contents of record. (1) The treasurer shall prepare the official record of delinquent taxes and tax notice charges in the same order as property appears on the assessment rolls. (2) The record shall show: the name of the person to whom the…

59-2-1339. Form of treasurer's certificate -- Contents of form. (1) On or before March 15 the treasurer shall complete the official record of delinquent taxes and tax notice charges and attach the treasurer's certificate to the record. (2) The certificate shall be substantially i…

59-2-1342. Assessment and sale of property after attachment of county tax lien and tax notice charges. (1) Property against which a property tax delinquency exists shall be assessed in subsequent years for taxes in the same manner as if no delinquency existed. (2) Property agains…

59-2-1343. Tax sale listing. (1) If any property is not redeemed by March 15 following the lapse of four years from the date when any item in Subsection (1)(b) became delinquent, the county treasurer shall immediately file a listing with the county auditor of all properties whose…

59-2-1345. Daily statement of accounts -- Audits. (1) Between March 15 and the date of the tax sale, the county treasurer shall transmit daily to the county auditor a statement of the amount of money received by the treasurer during the preceding business day on account of redemp…

59-2-1346. Redemption -- Time allowed. (1) Property may be redeemed on behalf of the record owner by any person at any time before the tax sale which shall be held in May or June as provided in Sectionfollowing the lapse of four years from the date the property tax or tax notice …

59-2-1347. Redemption -- Adjustment or deferral of taxes -- Interest. (1) If an interested person applies to a county legislative body for an adjustment or deferral of taxes levied against property located in the county, the county legislative body may accept a sum less than the …

59-2-1348. Certificate of redemption. If any property is redeemed, the county treasurer shall make the proper entry in the record of tax sales filed in the treasurer's office and issue a certificate of redemption, which is prima facie evidence of the redemption, and may be record…

59-2-1349. Co-owners -- Procedures for redemption. If two or more persons own an undivided interest in property on which a tax or tax notice charge delinquency exists, any owner may redeem the owner's interest in the property upon payment of that portion of the taxes, tax notice …

59-2-1350. Land irregularly or erroneously assessed not to be sold. (1) If the county auditor discovers before the tax sale that because of an irregular or erroneous assessment any property should not be sold, the auditor may not sell the property, and the county legislative body…

59-2-1351. Sales by county -- Notice of tax sale -- Entries on record. (1) Upon receiving the tax sale listing from the county treasurer, the county auditor shall select a date for the tax sale for all real property: on which a tax or tax notice charge delinquency exists; that wa…

59-2-1351.1. Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds. (1) At the time specified in the notice the auditor shall: attend at the place appointed, offer for sale, and sell all real property for which an acceptable bid is made; and refuse to offer a parcel o…

59-2-1351.3. No purchaser at tax sale -- Property struck off to county. (1) Any property offered for sale for which there is no purchaser shall be struck off to the county by the county auditor, who shall then: publicly declare substantially as follows: "All property here offered…

59-2-1351.5. Disposition of property struck off to county. (1) All property acquired by the county under this part may be disposed of for a price and upon terms determined by the county legislative body. If property is sold under a contract of sale and title remains in the county…

59-2-1351.7. Partial interest tax sales. (1) For purposes of this section: "Tax sale interest purchaser" means an owner of an undivided interest in a parcel of tax sale property that bid for and purchased the undivided interest: at a tax sale in accordance with Section; 59-2-1351…

59-2-1352. Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien. (1) Every person who has purchased or purchases any invalid tax title to any real property in this state shall, from the effective date of this part, have a…

59-2-1353. Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading. (1) In all cases where any county claims a lien on real estate for delinquent general taxes or tax notice charges which have not been paid for a period of four years, the county may foreclos…

59-2-1354. Notice of intention to foreclose -- Service of notice. Before the commencement of any action, 30 days' written notice of intention to do so shall be given to the owner, if known, by enclosing the notice in an envelope plainly addressed to the owner at the owner's post …

59-2-1355. Trial -- Findings -- Decree. (1) The action described in Sectionshall be tried and determined as actions to foreclose mortgage liens, and the court shall determine and adjudge the amount of taxes, tax notice charges, interest, penalties, and costs on each parcel of pro…

59-2-1356. Sale -- Certificate of sale to be issued. If any foreclosure sale is made, the sheriff shall give to the purchaser a certificate of sale as in the case of sales upon execution, and shall file a duplicate of the certificate with the county recorder and county auditor. W…

59-2-1357. Redemption at foreclosure sale. Any person interested in any real estate sold at foreclosure sale under any decree has the same right to redeem the real estate from the sale, within the same time and upon the same terms as if the sale had been made upon execution.

59-2-1358. Foreclosure deemed a cumulative remedy. The foreclosure may not deprive any county of any other method or means provided for the collection or enforcement of any taxes or tax notice charges, but is construed as providing an additional or cumulative remedy for the colle…