2006 Utah Code - 17A-2-553 — Taxes considered lien -- Sale of property -- Time of redemption -- Notice -- Penalty -- Record.

     17A-2-553.   Taxes considered lien -- Sale of property -- Time of redemption -- Notice -- Penalty -- Record.
     All drainage taxes levied and assessed under the provisions of this title shall attach to and become a lien on the real property assessed from and after the second Monday in March. Drainage taxes shall become due and delinquent at the same time, and shall be collected by the same officers and in the same manner and at the same time as state and county taxes, and when collected shall be paid to the treasurer of the board of trustees. The revenue laws of this state for the assessment, levying, and collecting of taxes on real estate for county purposes, except as herein modified, shall be applicable for the purposes of this part, including the enforcement of penalties and forfeiture for delinquent taxes; provided, that lands sold for delinquent district taxes shall be sold separately for such tax and a separate certificate of sale shall issue therefor, and provided further that the period of redemption from sale for taxes under this part shall be four years. At the same time and in the same manner as the county treasurer publishes the delinquent tax list for state and county taxes in each year, the county treasurer shall publish a delinquent drainage tax list, which shall contain the names of the owners, when known and a description of the property delinquent or subject to lien of drainage district taxes with the amount of taxes due exclusive of penalty. The county treasurer shall publish with such list a notice, each year, that unless the delinquent drainage taxes, together with the penalty, are paid before the date for tax sales for state and county taxes the real property upon which such taxes are a lien will be sold for taxes, penalty and costs, beginning on the date, at the front door of the county courthouse. The delinquent list shall be published three times if in a daily newspaper, twice if in a semiweekly and once if in a weekly newspaper. On the date for tax sales for state and county taxes each year, the county treasurer shall expose for sale, between the hours of 10 a.m. and 3 p.m. sufficient of all delinquent real estate to pay the drainage district taxes, penalty and costs for which such real estate is liable, at public auction, at the front door of the county courthouse, and sell the same to the highest responsible bidder for cash, and the county treasurer shall continue to sell from day to day between such hours until the property of all delinquents is exhausted or the taxes, penalty and costs are paid. In offering such real estate for sale the treasurer shall offer the entire tract assessed, and the first bid received in an amount sufficient to pay the taxes and costs shall be accepted unless a further bid in the same amount for less than the entire tract shall be received; and the highest and best bid shall be construed to mean the bid of that bidder who will pay the full amount of the taxes and costs for the smallest undivided portion of the real estate. After receiving a bid for the full amount of the taxes, the treasurer is not required to attempt to secure a higher bid, but shall accept it if made. The treasurer shall make a record of all sales of real property in a book to be kept by the treasurer for that purpose therein describing the several parcels of real property on which the taxes and costs were paid by the purchasers, in the same order as the published list of delinquent sales contained in the list of advertisements on file in the treasurer's office. Separate columns shall also be provided in the record in which the treasurer shall enter the description of any tract sold that is less than the entire tract on which the taxes are due, the date of sale, to whom sold, the penalty, and costs, and the date of redemption. The purchaser shall pay the penalty to the county treasurer, which penalty shall in all cases accrue to the benefit of the drainage district. When all sales have been made the county treasurer shall file the record in the treasurer's office, in looseleaf bound form. The county treasurer shall issue a receipt to any person paying drainage district taxes on an undivided interest in real estate, showing the interest on which taxes are paid, and in case any portion of the drainage district taxes on such real estate

remains unpaid, the treasurer shall sell only such undivided interest in the real estate as belongs to the co-owners who have not paid their portion of the taxes. In absence or default of purchaser at any such public sale of drainage district taxes, the drainage district in which taxes are delinquent shall become the purchaser and shall receive from the county treasurer the tax sale certificate of the real property on which drainage district taxes are delinquent upon the same terms upon which the county receives tax sales certificates on sales for delinquent state and county taxes and shall hold the same in the same manner as an individual may hold real property upon which state or county taxes are delinquent, subject to the same rights of redemption. In all respects, a drainage district shall be the beneficiary of taxes assessed and levied by it, provided, however, that county treasurer shall retain the costs and expense provided by law for the advertisement, sale and redemption of drainage district taxes.

Amended by Chapter 1, 2000 General Session
Amended by Chapter 254, 2000 General Session