Utah Code Title 59. Revenue and Taxation § 59-2-1308. Property assessed by commission--Collection procedures--Exceptions
Search Utah Code
Search by Keyword or Citation
(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:
(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.
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/
Was this helpful?