2006 Utah Code - 17A-2-1045 — Collection of taxes by county officers.

     17A-2-1045.   Collection of taxes by county officers.
     Upon receipt by the county auditor of a certified copy of the district's annual budget and statement showing the tax rate to be applied under Section 17A-2-1044 to assessed property in each county area within the district, it shall be the duty of the county officers to collect taxes at the rates specified under Section 17A-2-1044. The taxes levied shall be computed and collected at the time and in the manner required by law for the computation and collection of county taxes generally. Property subject to tax shall be subject to the penalties for delinquency and the provisions of law relating to the sale of property for nonpayment of county taxes and redemption thereof as apply to counties generally. Collected taxes shall be paid to the treasurer of the district subject to any authorized deductions.

Renumbered and Amended by Chapter 186, 1990 General Session