2006 Utah Code - 17A-2-1321 — Delinquent fees and charges.

     17A-2-1321.   Delinquent fees and charges.
     (1) Except as provided in Subsection (3), the governing authority of a special service district may, by ordinance or resolution, provide that fees and charges for garbage or fire protection services supplied by the special service district shall, if not paid when due, be certified to the treasurer and assessor of the county in which the delinquent premises are located.
     (2) These delinquent fees and charges, together with penalties and applicable interest shall, immediately upon this certification, become a lien on the delinquent premises on a parity with and collected at the same time and in the same manner as general county taxes that are a lien on the premises.
     (3) This section does not apply to a special service district's fees and charges if the governing authority of the county or municipality that established the special service district levies a tax for district purposes on taxable property within the special service district under Section 17A-2-1322.

Amended by Chapter 316, 2004 General Session