Title 59, Revenue and Taxation

59-2-1114. Exemption of inventory or other tangible personal property held for sale. (1) Tangible personal property present in Utah on the assessment date, at noon, held for sale in the ordinary course of business or for shipping to a final out-of-state destination within 12 mont…

59-2-1115. Exemption of certain tangible personal property. (1) As used in this section: (a)(i) "Item of taxable tangible personal property" does not include an improvement to real property or a part that will become an improvement. (ii) In accordance with Title 63G, Chapter 3, U…

59-2-1301. Tax has effect of judgment -- Lien has effect of execution. Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgmen…

59-2-1301.5. Definitions. As used in this part: (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 o…

59-2-1302. 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. (1) After the assessor assesses taxes or uniform fees on personal property, the assessor or, if th…

59-2-1303. Seizure and sale -- Method and procedure. Unless taxes or uniform fees on personal property assessed by the county assessor are paid or secured as provided under Section 59-2-1302, the assessor or, if this duty has been reassigned in an ordinance under Section 17-74-10…

59-2-1304. Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment. (1)(a) The amount of taxes to be collected in the current year on personal property assessed by the county assessor shall be based on the tax rates levie…

59-2-1305. Entries of payments made -- Payments to county treasurer. (1) The assessor or, if this duty has been reassigned in an ordinance under Section 17-74-102, the treasurer shall note on the assessment roll, opposite the names of each person against whom taxes have been asse…

59-2-1306. Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection. (1) If any person moves from one county to another after being assessed on personal property, the county in which the person was assessed may sue for and collect the tax in the n…

59-2-1307. Entries of tax payments made on rail cars or state-assessed commercial vehicles. (1) The commission, upon apportionment of the property of rail car companies and state-assessed commercial vehicles, shall proceed to collect the taxes from the owners of the property, and…

59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions. (1) Property taxes assessed by the commission shall be collected, billed, and paid in the manner provided for the collection, billing, and enforcement of other general property taxes under this cha…

59-2-1308.5. Equal payment agreements. (1)(a) The commission may enter into an agreement with a commercial or industrial taxpayer to provide for equal, or approximately equal, property tax payments over a reasonable period of years, not to exceed 20 years, if: (i) the payment sch…

59-2-1309. Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds. (1)(a) On or before December 15 of each year, the commission shall publish a list of the delinquent rail car companies and state-assessed commercial vehicles: (i) in a newspaper h…

59-2-1310. Collection by seizure and sale -- Procedure -- Costs. (1) The treasurer shall collect the taxes delinquent on personal property assessed by the commission as determined by the assessor, except when sufficient real estate is liable for the tax, by seizure and sale of an…

59-2-1311. Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners. Each county treasurer shall, during the first week in February of each year, report to the commission the name of each person who has failed to pay the taxes assessed and le…

59-2-1312. Examination of books of county officers by state officers. The state auditor, any member of the commission, or any person designated by the commission may examine the books of any county officer charged with the collection and receipt of state taxes.

59-2-1313. Attorney general to prosecute delinquent officers. If, on examination, it is found that any officer has been guilty of defrauding the state of revenue or has neglected or refused to perform any duty relating to revenue, the attorney general shall prosecute the delinque…

59-2-1314. Informalities and time prescribed for action -- Effect on validity of tax. No assessment or act relating to assessment or collection of taxes is illegal on account of informality or because the assessment or act was not completed within the time required by law.

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) A tax upon real property is a lien against the property assessed. (b) A tax due upon improvements upon real property assessed to a person other than the owner o…

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)(a) Except as provided in Subsection (1)(b) and subject to Subsections (1)(c) and (d), all property taxes, unless otherwise specifically provided for under Se…

59-2-1331.5. Partial payment of property tax on a base parcel. (1)(a) Subject to Subsection (1)(b), 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. (b) A person may m…

59-2-1332. Extension of date of delinquency. (1)(a) 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. (b) If the county …

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: (a) an association; (b) a corporation; (c) a limited liability company; (d) a partnership; (e) a trust; or (f) …

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)(a) 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 c…

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: (a) the name of the person to whom…

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)(a) 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 wh…