59-2-1332.5. Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
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Effective 5/8/2018
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)a business entity similar to Subsections (1)(a) through
(e).
(2)The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges:
(a)except as provided in Subsection
(5), on or before December 31 of each calendar year; and
(b)in a manner described in Subsection
(3).
(3)The notice described in Subsection
(2)shall be provided by:
(i)mailing a written notice that includes the information described in Subsection (4)(a) , postage prepaid, to:
(A)each delinquent taxpayer; and
(B)if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and
(ii)making available to the public a list of delinquencies in the payment of property taxes:
(A)by electronic means; and
(B)that includes the information required by Subsection (4)(b) ; or
(b)publishing a list of delinquencies in the payment of property taxes and tax notice charges:
(i)in one issue of a newspaper having general circulation in the county;
(ii)that lists each delinquency in alphabetical order by:
(A)the last name of the delinquent taxpayer; or
(B)if the delinquent taxpayer is a business entity, the name of the business entity; and
(iii)that includes the information described in Subsection (4)(b) .
(a)A written notice of delinquency described in Subsection (3)(a)(i) shall include:
(i)a statement that delinquent taxes and tax notice charges are due;
(ii)the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;
(A)the name of the delinquent taxpayer; or
(B)if the delinquent taxpayer is a business entity, the name of the business entity;
(A)a description of the delinquent property; or
(B)the property identification number of the delinquent property;
(v)a statement that a penalty shall be imposed in accordance with this chapter; and
(vi)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:
(A)the delinquent taxes and tax notice charges; and
(B)the penalty.
(b)The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include:
(i)the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;
(A)the name of the delinquent taxpayer; or
(B)if the delinquent taxpayer is a business entity, the name of the business entity;
(A)a description of the delinquent property; or
(B)the property identification number of the delinquent property;
(iv)a statement that a penalty shall be imposed in accordance with this chapter; and
(v)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:
(A)the delinquent taxes and tax notice charges; and
(B)the penalty.
(5)Notwithstanding Subsection (2)(a) , if the county legislative body extends the property tax due date under Subsection 59-2-1332(1) , the notice of delinquency described in Subsection
(2)shall be provided on or before January 10.
(a)In addition to the notice of delinquency required by Subsection
(2), a county treasurer may in accordance with this Subsection
(6)mail a notice that property taxes are delinquent:
(i)to:
(A)a delinquent taxpayer;
(B)an owner of record of the delinquent property;
(C)any other interested party that requests notice; or
(D)a combination of Subsections (6)(a)(i)(A) through
(C); and
(ii)at any time that the county treasurer considers appropriate.
(b)A notice mailed in accordance with this Subsection
(6):
(i)shall include the information required by Subsection (4)(a) ; and
(ii)may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining:
(A)the status of taxes and tax notice charges owed on the delinquent property;
(B)any penalty that is owed on the delinquent property;
(C)any interest charged under Section 59-2-1331 on the delinquent property; or
(D)any related matters concerning the delinquent property.
Amended by Chapter 197 , 2018 General Session