11-60-102. Definitions.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 11/6/2025

As used in this chapter:

(1)"Direct charge" means a charge, fee, assessment, or amount, other than a property tax, that a political subdivision charges to a property owner.

(2)"Nonrecurring tax notice charge" means a tax notice charge that a political subdivision certifies to the county treasurer on a one-time or case-by-case basis rather than regularly over multiple calendar years.

(3)"Notice of lien" means a notice that:

(a)a political subdivision records in the office of the recorder of the county in which a property that is the subject of a nonrecurring tax notice charge is located; and

(b)describes the nature and amount of the nonrecurring tax notice charge and whether the political subdivision intends to certify the charge to the county treasurer under statutory authority that allows the treasurer to place the charge on the property tax notice described in Section 59-2-1317 .

(4)"Political subdivision" means:

(a)a county, as that term is defined in Section 17-60-101 ;

(b)a municipality, as that term is defined in Section 10-1-104 ;

(c)a special district, as that term is defined in Section 17B-1-102 ;

(d)a special service district, as that term is defined in Section 17D-1-102 ;

(e)an interlocal entity, as that term is defined in Section 11-13-103 ;

(f)a community reinvestment agency created under Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act ;

(g)a local building authority, as that term is defined in Section 17D-2-102 ;

(h)a conservation district, as that term is defined in Section 17D-3-102 ; or

(i)a local entity, as that term is defined in Sections 11-42-102 and 11-42a-102 .

(5)"Political subdivision lien" means a lien that a statute expressly authorizes a political subdivision to hold and record, including a direct charge that constitutes, according to an express statutory provision, a lien.

(6)"Property tax" means a tax imposed on real property under Title 59, Chapter 2, Property Tax Act , Title 59, Chapter 3, Tax Equivalent Property Act , or Title 59, Chapter 4, Privilege Tax .

(7)"Tax notice charge" means the same as that term is defined in Section 59-2-1301.5 .

(8)"Tax sale" means the tax sale described in Title 59, Chapter 2, Part 13, Collection of Taxes .

Amended by Chapter 16 , 2025 Special Session 1