Title 59, Revenue and Taxation

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)(a) 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: (i) on which a tax or tax notice charge delinquency exists; …

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

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: (a) publicly declare substantially as follows: "All property here off…

59-2-1351.5. Disposition of property struck off to county. (1)(a) 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. (b) If property is sold under a contract of sale and title remains in the…

59-2-1351.7. Partial interest tax sales. (1) For purposes of this section: (a) "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: (i) at a tax sale in accordance with Section 59…

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 Section 59-2-1353 shall 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 pa…

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…

59-2-1359. Collection of taxes and tax notice charges -- Removal or destruction of property. The tax commission may, under the conditions existing in this section, declare the taxes and tax notice charges to be immediately due and payable if it finds: (1) that the owner or lessee…

59-2-1360. Proceedings before commission. Proceedings to make findings under Section 59-2-1359 may be commenced before the commission upon its own initiative, the request of any taxing entity, the request of any tax notice charge entities, or the request of any taxpayer.

59-2-1361. Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes and tax notice charges due -- Security during proceedings. (1)(a) Notice that the commission has made a finding and declaration under Section 59-2-1359 shall be given to the owner of…

59-2-1362. Certified copy of tax sale record prima facie evidence of regularity. (1) A copy of the record of any tax sale duly certified by the official custodian of the record at the time of the certificate under the seal of office as a true copy of the entry in the official rec…

59-2-1363. Misnomer or mistake as to ownership does not affect sale. If property is sold for correctly imposed taxes and tax notice charges as the property of a particular person, no misnomer of the owner or supposed owner, or other mistake relating to ownership, affects the sale…

59-2-1364. Record of deeds issued -- Acknowledgment. The county auditor shall make and keep on file in the county auditor's office a record of all tax deeds issued. The acknowledgment of all deeds shall be taken by the county recorder, or other county officer authorized to take a…

59-2-1365. Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities. (1) Except as provided in Subsections (3) and (4), the county treasurer shall pay to the treasurer of each taxing entity and each tax noti…

59-2-1366. Apportionment of redemption or assignment money. (1) If property sold to the county under this title is redeemed, or the certificate of sale is assigned, the money received on account of the redemption or assignment shall be distributed as follows: (a) the original and…

59-2-1372. Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account. (1) The auditor shall audit the books and records of the treasurer and make a final settlement with the treasurer. (2) In making the settlement the auditor shall credit the treasurer w…

59-2-1502. Definitions. As used in this part: (1) "Manufactured home" is as defined in Section 41-1a-102. (2) "Mobile home" is as defined in Section 41-1a-102. (3) "Transportable factory-built housing unit" means a: (a) mobile home; or (b) manufactured home. (4) "Transportable fa…

59-2-1503. Property tax treatment of transportable factory-built housing units. Regardless of whether a transportable factory-built housing unit is considered to be real property or personal property under Section 70D-2-401, for purposes of this chapter: (1) a transportable facto…

59-2-1601. Definitions. As used in this part: (1) "Database" means the same as that term is defined in Section 59-1-1901. (2) "Fund" means the Property Tax Valuation Fund created in Section 59-2-1602. (3) "Multicounty assessing and collecting levy" means a property tax the counti…

59-2-1602. Property Tax Valuation Fund -- Statewide levy -- Additional county levy. (1)(a) There is created a custodial fund in the Division of Finance known as the "Property Tax Valuation Fund." (b) The fund consists of: (i) deposits made and penalties received under Subsection …

59-2-1605. Accounting records for levies -- Records -- Report to Legislature, commission -- Budget to Division of Finance. (1) Each county shall separately budget and account for the use of any money the county receives or spends from a levy the county imposes in accordance with …

59-2-1606. Statewide property tax system funding for counties -- Disbursements to the program manager -- Use of funds. (1) The purpose for creating the fund is to provide the counties with: (a) a statewide property tax system that will promote: (i) the accurate valuation of prope…

59-2-1702. Definitions. As used in this part: (1) "Actively devoted to urban farming" means that: (a) land is devoted to active urban farming activities; and (b)(i) the land produces greater than 50% of the average agricultural production per acre: (A) as determined under Section…

59-2-1703. Qualifications for urban farming assessment. (1)(a) For general property tax purposes, land may be assessed on the basis of the value that the land has for agricultural use if the land: (i) is actively devoted to urban farming; (ii) is at least one contiguous acre, but…

59-2-1704. Indicia of value for urban farming assessment -- Inclusion of fair market value on certain property tax notices. (1) The county assessor shall consider only those indicia of value that the land has for agricultural use as determined by the commission when assessing lan…

59-2-1705. Rollback tax -- Penalty -- Computation of tax -- Procedure -- Lien -- Interest -- Notice -- Collection -- Distribution. (1) Except as provided in this section or Section 59-2-1710, land that is withdrawn from this part is subject to a rollback tax imposed as provided i…

59-2-1706. Land included as urban farming. (1)(a) Land under a structure used in or related to urban farming, including a barn, shed, silo, crib, or greenhouse, or under a facility used in or related to urban farming, including a lake, dam, pond, stream, or irrigation ditch, is i…

59-2-1707. Application -- Signed statement -- Consent to creation of a lien -- Consent to audit and review -- Notice. (1) Before a county assessor may assess land under this part, an owner of land eligible for assessment under this part shall submit an application described in Su…

59-2-1708. Change of ownership or legal description. (1) Subject to the other provisions of this section, land assessed under this part may continue to be assessed under this part if the land continues to comply with the requirements of this part, regardless of whether the land c…

59-2-1709. Separation of land. Separation of a part of the land that is being valued, assessed, and taxed under this part, either by conveyance or other action of the owner of the land, for a use other than urban farming, subjects the land that is separated to liability for the a…

59-2-1710. Acquisition of land by governmental entity -- Requirements -- Rollback tax -- One-time in lieu fee payment -- Passage of title. (1) For purposes of this section, "governmental entity" means: (a) the United States; (b) the state; (c) a political subdivision of the state…

59-2-1711. Tax list and duplicate. The factual details to be shown on the assessor's tax list and duplicate with respect to land that is being valued, assessed, and taxed under this part are the same as those set forth by the assessor with respect to other taxable property in the…

59-2-1712. Rules prescribed by commission. In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules and prescribe forms as necessary to administer this part.

59-2-1713. Appeal to the county board of equalization. (1) Notwithstanding Section 59-2-1004and except as provided in Subsection (2), the owner of land may appeal the determination or denial of a county assessor to the county board of equalization within 60 days after the day on …

59-2-1714. County regulation. (1) A county in this state may adopt an ordinance, authorizing residents of the county to: (a) participate in urban farming; and (b) utilize the provisions of this part. (2)(a) In adopting the ordinance, a county may limit urban farming to: (i) culti…

59-2-2001. Definitions. As used in this part: (1)(a) "Heavy equipment" means tangible personal property that: (i) is owned by a qualified rental business for purposes of renting; (ii) is utilized or designed for construction, earthmoving, or industrial operations; and (iii) is po…

59-2-2002. Recovery fee for rental of heavy equipment -- Commission study and report. (1) A qualified rental business may charge to a renter a fee in an amount equal to 1.5% of the rental charge for each item of heavy equipment rented in this state. (2) A recovery fee under Subse…

59-2-201. Assessment by commission -- Determination of value of mining property -- Determination of value of aircraft -- Notification of assessment -- Local assessment of property assessed by the unitary method -- Commission may consult with county. (1)(a) By May 1 of each year, …

59-2-202. Statement of taxpayer -- Extension of time for filing -- Assessment without statement -- Penalty for failure to file statement or information -- Waiver, reduction, or compromise of penalty -- Appeals. (1)(a) A person, or an officer or agent of that person, owning or ope…