2006 Utah Code - 17A-2-552 — Drainage district taxes.

     17A-2-552.   Drainage district taxes.
     The county assessor shall place upon the assessment roll drainage district taxes as certified by the board of trustees. The county treasurer shall collect such taxes at the same time and in the same manner that the county taxes are collected, and pay the same to the treasurer of the board of trustees as soon as moneys are received. The county treasurer shall, after the first day of December and prior to the last day of December of each year, make a written report to the treasurer of each drainage district located within the county, setting forth the amount of taxes paid and the amount of delinquent taxes levied by the district for the current year, and giving in detail the names of delinquent landowners and the descriptions of lands upon which such taxes are delinquent.

Amended by Chapter 254, 2000 General Session