Utah Code Title 59. Revenue and Taxation § 59-2-1331.5. Partial payment of property tax on a base parcel

(i) the amount of a subdivided lot's proportional share of the property tax on the base parcel for the current year;  or

(ii) if the amount described in Subsection (2)(a)(i) is unavailable, a reasonable estimate of a subdivided lot's proportional share of the property tax on the base parcel for the current year.

(i) the amount of the value of the base parcel as described in Subsection (2)(b)(ii) that is attributable to the property that comprises the subdivided lot as the property existed on January 1 of the current year;  and

(ii) the value of the base parcel as it existed on January 1 of the current year.

(i) a person makes a payment under Subsection (1) toward the subdivided lot's proportional share of the property tax on the base parcel;  and

(ii) as of November 30, there is an outstanding balance on the subdivided lot's proportional share of the property tax on the base parcel.

(i) the remaining balance owed on the subdivided lot's proportional share of the property tax on the base parcel;

(ii) a date, not less than 30 days after the day on which the notice is sent, by which the remaining balance is due;  and

(iii) that any amount of the balance that is not paid or postmarked by the date described in Subsection (3)(b)(ii) is delinquent and subject to the penalties, interest, and administrative costs described in this chapter.