2006 Utah Code - 17A-2-722 — Lien for unpaid use charges -- Sale of land for delinquent use charges -- Redemption period.

     17A-2-722.   Lien for unpaid use charges -- Sale of land for delinquent use charges -- Redemption period.
     Any unpaid and delinquent use charges will be certified by the secretary of the district to the treasurer or assessor of the county in which the delinquent premises are located. The amount of the delinquent use charges, together with interest and penalties, will immediately upon the certification become a lien on the delinquent premises on a parity with and collectible at the same time and in the same manner as general county taxes are a lien on the premises and are collectible. All methods of enforcement available for the collection of general county taxes, including sale of the delinquent premises, are available and may be used in the collection of the delinquent use charges. At any time after the sale of property resulting from delinquent use charges has closed and before the time for redemption has expired, the county treasurer is authorized and required to sell and assign the interest of the county in any of the real estate sold to the county for delinquency of district use charges to the district itself, or to any person or corporation holding a recorded mortgage or other lien against such real estate, or to any holder of bonds issued by such district, or to any person who will pay the use charges, interest, penalty, and costs. The period of redemption from sale for delinquent use charges under this part shall be two years. In all respects, the irrigation district shall be the beneficiary of use charges imposed by it, provided, however, that the county treasurer may retain costs and expenses provided by law for the advertisement, sale, and redemption of use charges.

Amended by Chapter 285, 2002 General Session