Utah Code Title 59. Revenue and Taxation § 59-2-1301.5. Definitions

(a) a property owner owes to a tax notice charge entity in relation to real property;  and

(b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice.

(a) a property owner owes to the entity in relation to the property;  and

(b) the county treasurer lists on the property tax notice as a tax notice charge.