Go to Previous Versions
of
this Part
2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 2 - Property Tax Act
Part 13 - Collection of Taxes
- Section 1301 - Tax has effect of judgment -- Lien has effect of execution.
- Section 1301.5 - Definitions.
- Section 1302 - Assessor or treasurer's duties -- Collection of uniform fees and taxes on personal property -- Unpaid tax or unpaid uniform fee is a lien -- Delinquency interest -- Rate.
- Section 1303 - Seizure and sale -- Method and procedure.
- Section 1304 - Rate of previous year governs -- Proration among taxing units -- Effective date of boundary changes for assessment.
- Section 1305 - Entries of payments made -- Payments to county treasurer.
- Section 1306 - Collection after taxpayer moves from county -- Evidence of tax due -- Costs of collection.
- Section 1307 - Entries of tax payments made on rail cars or state-assessed commercial vehicles.
- Section 1308 - Property assessed by commission -- Collection procedures -- Exceptions.
- Section 1308.5 - Equal payment agreements.
- Section 1309 - Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
- Section 1310 - Collection by seizure and sale -- Procedure -- Costs.
- Section 1311 - Treasurer to advise commission of taxes unpaid on its assessments -- Notice to property owners.
- Section 1312 - Examination of books of county officers by state officers.
- Section 1313 - Attorney general to prosecute delinquent officers.
- Section 1314 - Informalities and time prescribed for action -- Effect on validity of tax.
- Section 1315 - Disposition of fines and forfeitures.
- Section 1316 - Annual settlements between county assessor, county treasurer, and county auditor.
- Section 1317 - Tax notice -- Contents of notice -- Procedures and requirements for providing notice.
- Section 1318 - Date of payment of property tax -- Notation on assessment roll.
- Section 1319 - Receipts for payments -- Payment by warrant -- Cash payments required -- Exceptions.
- Section 1320 - Settlements with county legislative bodies.
- Section 1321 - Erroneous or illegal assessments -- Deductions and refunds.
- Section 1322 - Property assessed more than once.
- Section 1323 - Undivided interests in real estate -- Interest of delinquent co-owner only to be sold.
- Section 1324 - Taxes and tax notice charges to be paid before distribution of estate of a deceased person.
- Section 1325 - Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
- Section 1326 - Illegal tax and tax notice charges -- Injunction to restrain collection.
- Section 1327 - Payment of tax or tax notice charge under protest -- Circumstances where authorized -- Action to recover tax or tax notice charge paid.
- Section 1328 - Judgment or order against state or taxing entity -- Payment to taxpayer -- County recovery of portion of payment to taxpayer from the state or a taxing entity other than the county -- Apportionment of expenses incurred by county in objection to assessment by commission.
- Section 1329 - Right to injunction limited.
- Section 1330 - Payment of property taxes -- Payments to taxpayer by state or taxing entity -- Refund of penalties paid by taxpayer -- Refund of interest paid by taxpayer -- Payment of interest to taxpayer -- Judgment levy -- Objections to assessments by the commission -- Time periods for making payments to taxpayer.
- Section 1331 - Property tax due date -- Date tax is delinquent -- Penalty -- Interest -- Payments -- Refund of prepayment.
- Section 1331.5 - Partial payment of property tax on a base parcel.
- Section 1332 - Extension of date of delinquency.
- Section 1332.5 - Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.
- Section 1333 - Errors or omissions -- In assessment book -- Authority to correct.
- Section 1334 - Omission, error, or defect in delinquent lists -- Republication.
- Section 1335 - Abbreviations permitted in proceedings.
- Section 1337 - Pro rata application of ad valorem tax on property taken by eminent domain or by right of entry agreement.
- Section 1338 - Record of delinquent taxes -- Contents of record.
- Section 1339 - Form of treasurer's certificate -- Contents of form.
- Section 1342 - Assessment and sale of property after attachment of county tax lien and tax notice charges.
- Section 1343 - Tax sale listing.
- Section 1345 - Daily statement of accounts -- Audits.
- Section 1346 - Redemption -- Time allowed.
- Section 1347 - Redemption -- Adjustment or deferral of taxes -- Interest.
- Section 1348 - Certificate of redemption.
- Section 1349 - Co-owners -- Procedures for redemption.
- Section 1350 - Land irregularly or erroneously assessed not to be sold.
- Section 1351 - Sales by county -- Notice of tax sale -- Entries on record.
- Section 1351.1 - Tax sale -- Combining certain parcels -- Acceptable bids -- Deeds.
- Section 1351.3 - No purchaser at tax sale -- Property struck off to county.
- Section 1351.5 - Disposition of property struck off to county.
- Section 1351.7 - Partial interest tax sales.
- Section 1352 - Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.
- Section 1353 - Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.
- Section 1354 - Notice of intention to foreclose -- Service of notice.
- Section 1355 - Trial -- Findings -- Decree.
- Section 1356 - Sale -- Certificate of sale to be issued.
- Section 1357 - Redemption at foreclosure sale.
- Section 1358 - Foreclosure deemed a cumulative remedy.
- Section 1359 - Collection of taxes and tax notice charges -- Removal or destruction of property.
- Section 1360 - Proceedings before commission.
- Section 1361 - Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes and tax notice charges due -- Security during proceedings.
- Section 1362 - Certified copy of tax sale record prima facie evidence of regularity.
- Section 1363 - Misnomer or mistake as to ownership does not affect sale.
- Section 1364 - Record of deeds issued -- Acknowledgment.
- Section 1365 - Payment to taxing entities by county treasurer -- Investment of proceeds -- Transfer and receipt of money between taxing entities.
- Section 1366 - Apportionment of redemption or assignment money.
- Section 1372 - Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
