Skip to main content
Find a Lawyer

Utah Code Title 59. Revenue and Taxation § 59-2-1308. Property assessed by commission--Collection procedures--Exceptions

Current as of May 05, 2022 | Updated by FindLaw Staff

(1) Property taxes assessed by the commission shall be collected, billed, and paid in the manner provided for the collection, billing, and enforcement of other general property taxes under this chapter, except:

(a) the rolling stock of rail car companies;  and

(b) state-assessed commercial vehicles.

(2)(a) A county treasurer may require a taxpayer, other than a taxpayer described in Subsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:

(i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201;  and

(ii) the taxpayer gives any indication of:

(A) departing from the state;

(B) removing the taxpayer's property from the state;  or

(C) doing any other act which may prejudice or hinder the collection process for any assessment period.

(b) If a tax is not paid as provided in this chapter, the county treasurer shall collect the tax:

(i) for personal property and uniform fees, in the same manner as is provided for the collection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303;  or

(ii) for all other property, including personal property and uniform fees listed with real property under Section 59-2-1302, in the same manner as is provided for the collection of delinquent taxes under Section 59-2-1331.

(c) The provisions of Sections 59-2-1302 and 59-2-1303 apply to the assessment by the commission or the county assessor of taxpayers other than a taxpayer described in Subsection (1)(a) or (b).

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-1308. Property assessed by commission--Collection procedures--Exceptions - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-1308/

Read this complete Utah Code Title 59. Revenue and Taxation § 59-2-1308. Property assessed by commission--Collection procedures--Exceptions on Westlaw

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Utah Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

    More Options
    Copied to clipboard