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2025 Utah Code
Title 59 - Revenue and Taxation
Chapter 2 - Property Tax Act
Part 13 - Collection of Taxes
Section 1372 - Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
Universal Citation:
UT Code § 59-2-1372 (2025)
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Effective 5/8/2018
59-2-1372. Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
Amended by Chapter 197, 2018 General Session
59-2-1372. Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
- (1) The auditor shall audit the books and records of the treasurer and make a final settlement with the treasurer.
- (2) In making the settlement the auditor shall credit the treasurer with the amount of taxes and tax notice charges for the previous year which are found to be still unpaid and shall then charge the treasurer upon the books of the county in an account which shall be called the Delinquent Tax Control Account with the full amount of delinquent taxes, tax notice charges, penalty, and costs found due the county for the previous year.
Amended by Chapter 197, 2018 General Session
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