United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-11-4

Source excerpt

assessment rollcertificationcounty recorder filingcounty treasurerjudicial foreclosurelien enforcementlien releaselienslocal government administrationmunicipal certificationmunicipal cost recoverymunicipal costs and expensesnotice to property ownerpaymentproperty lien enforcementproperty noticeproperty taxrecordingtax collectiontax noticetax notice administrationtax notice chargestax noticesunpaid costs and expenses

Jurisdiction: United States — Utah
Status: In force
Dates: Legal dates not recorded

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Purpose and legislative effect

“Costs of removal to be included in tax notice. A municipality may certify to the treasurer of the county in which a property described in Section 10-11-3 is located, the unpaid costs and expenses that the municipality has incurred under”

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Costs of removal to be included in tax notice.

Section 10-11-4

Subsection 10-11-4(4)(a)(ii)

The county treasurer must collect the amount entered when general taxes are paid.

Section 10-11-4(4)(a)(ii)

Subsection 10-11-4(5)(a)

the lien described in Subsection (4) is released from the property;

Section 10-11-4(5)(a)

Subsection 10-11-4(6)(b)(ii)

A person must provide contact information, including a phone number, so the property owner can contact the municipality for more information about the amount in Subsection (6)(b)(i).

Section 10-11-4(6)(b)(ii)

Subsection 10-11-4(8)

This section does not apply to public buildings, public structures, or public improvements.

Section 10-11-4(8)

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Showing 29 of 29 provisions

Provision 29

§ 10-11-4Costs of removal to be included in tax notice.Provision

Source excerpt

Costs of removal to be included in tax notice. A municipality may certify to the treasurer of the county in which a property described in Section 10-11-3 is located, the unpaid costs and expenses that the municipality has incurred under Section 10-11-3 with regard to the property. If the municipality certifies with the treasurer of the county any costs or expenses incurred for a property under Section 10-11-3 , the treasurer shall enter the amount of the costs and expenses on the assessment and tax rolls of the county in the column prepared for that purpose. If current tax notices have been mailed, the treasurer of the county may carry the costs and expenses described in Subsection (2) on the assessment and tax rolls to the following year. After entry by the treasurer of the county under Subsection (2) : the amount entered is a nonrecurring tax notice charge that constitutes a political subdivision lien, as those terms are defined in Section 11-60-102 , upon the property in accordance with Title 11, Chapter 60, Political Subdivision Lien Authority ; and the treasurer of the county in which the property is located shall collect the amount entered at the time of the payment of general taxes. Notwithstanding Subsection (7) , the municipality may pursue judicial foreclosure to enforce the lien rather than relying on a tax sale. If the municipality pursues judicial foreclosure under this Subsection (4)(b) : the municipality shall record the lien in the office of the recorder of the county in which the liened property is located; and the priority date of the lien, for the purpose of the judicial foreclosure, is the date on which the municipality records the lien. Upon payment of the costs and expenses that the treasurer of the county enters under Subsection (2) : the lien described in Subsection (4) is released from the property; the municipality shall record a release of the lien in the office of the recorder of the county in which the liened property is located; and the treasurer shall acknowledge receipt upon the general tax receipt that the treasurer issues. If a municipality certifies unpaid costs and expenses under this section, the treasurer of the county shall provide a notice, in accordance with this Subsection (6) , to the owner of the property for which the municipality has incurred the unpaid costs and expenses. In providing the notice required in Subsection (6)(a) , the treasurer of the county shall: include the amount of unpaid costs and expenses that a municipality has certified on or before July 15 of the current year; provide contact information, including a phone number, for the property owner to contact the municipality to obtain more information regarding the amount described in Subsection (6)(b)(i) ; and notify the property owner that: unless the municipality completes a judicial foreclosure under Subsection (4)(b) , if the amount described in Subsection (6)(b)(i) is not paid in full by September 15 of the current year, any unpaid amount will be included on the property tax notice required by Section 59-2-1317 ; and the failure to pay the amount described in Subsection (6)(b)(i) has resulted in a lien on the property in accordance with Subsection (4) . The treasurer of the county shall provide the notice required by this Subsection (6) to a property owner on or before August 1. If the municipality pursues judicial foreclosure under Subsection (4)(b) and completes the judicial foreclosure, before any tax sale proceedings on a property described in Subsection (1) , the treasurer of the county shall remove from the assessment roll any costs or expenses that the treasurer added to the assessment roll under Subsection (2) . If the amount described in Subsection (6)(b)(i) is not paid in full in a given year, by September 15, the county treasurer shall include any unpaid amount on the property tax notice required by Section 59-2-1317 for that year. This section does not apply to any public building, public structure, or public improvement.

Section 10-11-4Verify source

§ 10-11-4(1)Subsection 10-11-4(1)Provision

Source excerpt

A municipality may certify unpaid costs and expenses to the county treasurer for a property described in Section 10-11-3.

A municipality may certify to the treasurer of the county in which a property described in Section 10-11-3 is located, the unpaid costs and expenses that the municipality has incurred under Section 10-11-3 with regard to the property.

Section 10-11-4(1)Verify source

§ 10-11-4(2)Subsection 10-11-4(2)Provision

Source excerpt

If the municipality certifies with the treasurer of the county any costs or expenses incurred for a property under Section 10-11-3 , the treasurer shall enter the amount of the costs and expenses on the assessment and tax rolls of the

Section 10-11-4(2)Verify source

§ 10-11-4(3)Subsection 10-11-4(3)Provision

Source excerpt

If current tax notices have been mailed, the treasurer of the county may carry the costs and expenses described in Subsection (2) on the assessment and tax rolls to the following year.

Section 10-11-4(3)Verify source

§ 10-11-4(4)Subsection 10-11-4(4)Provision

Source excerpt

After entry by the treasurer of the county under Subsection (2) : the amount entered is a nonrecurring tax notice charge that constitutes a political subdivision lien, as those terms are defined in Section 11-60-102 , upon the property in accordance with Title 11, Chapter 60, Political Subdivision Lien Authority ; and the treasurer of the county in which the property is located shall collect the amount entered at the time of the payment of general taxes. Notwithstanding Subsection (7) , the municipality may pursue judicial foreclosure to enforce the lien rather than relying on a tax sale. If the municipality pursues judicial foreclosure under this Subsection (4)(b) : the municipality shall record the lien in the office of the recorder of the county in which the liened property is located; and the priority date of the lien, for the purpose of the judicial foreclosure, is the date on which the municipality records the lien.

Section 10-11-4(4)Verify source

§ 10-11-4(4)(a)Subsection 10-11-4(4)(a)Provision

Source excerpt

After the county treasurer enters the amount under Subsection (2), the amount becomes a nonrecurring tax notice charge and lien on the property, and the county treasurer must collect it when general taxes are paid.

Section 10-11-4(4)(a)Verify source

§ 10-11-4(4)(a)(i)Subsection 10-11-4(4)(a)(i)Provision

Source excerpt

the amount entered is a nonrecurring tax notice charge that constitutes a political subdivision lien, as those terms are defined in Section 11-60-102 , upon the property in accordance with Title 11, Chapter 60, Political Subdivision Lien

Section 10-11-4(4)(a)(i)Verify source

§ 10-11-4(4)(a)(ii)Subsection 10-11-4(4)(a)(ii)Provision

Source excerpt

The county treasurer must collect the amount entered when general taxes are paid.

the treasurer of the county in which the property is located shall collect the amount entered at the time of the payment of general taxes.

Section 10-11-4(4)(a)(ii)Verify source

§ 10-11-4(4)(b)Subsection 10-11-4(4)(b)Provision

Source excerpt

The municipality may use judicial foreclosure to enforce the lien instead of a tax sale, and if it does, it must record the lien with the county recorder.

Notwithstanding Subsection (7) , the municipality may pursue judicial foreclosure to enforce the lien rather than relying on a tax sale. If the municipality pursues judicial foreclosure under this Subsection (4)(b) : the municipality shall record the lien in the office of the recorder of the county in which the liened property is located; and the priority date of the lien, for the purpose of the judicial foreclosure, is the date on which the municipality records the lien.

Section 10-11-4(4)(b)Verify source

§ 10-11-4(4)(b)(i)Subsection 10-11-4(4)(b)(i)Provision

Source excerpt

The municipality may pursue judicial foreclosure to enforce the lien instead of relying on a tax sale.

Notwithstanding Subsection (7) , the municipality may pursue judicial foreclosure to enforce the lien rather than relying on a tax sale.

Section 10-11-4(4)(b)(i)Verify source

§ 10-11-4(4)(b)(ii)Subsection 10-11-4(4)(b)(ii)Provision

Source excerpt

If the municipality pursues judicial foreclosure under this subsection, it must record the lien with the county recorder where the property is located.

If the municipality pursues judicial foreclosure under this Subsection (4)(b) : the municipality shall record the lien in the office of the recorder of the county in which the liened property is located; and the priority date of the lien, for the purpose of the judicial foreclosure, is the date on which the municipality records the lien.

Section 10-11-4(4)(b)(ii)Verify source

§ 10-11-4(4)(b)(ii)(A)Subsection 10-11-4(4)(b)(ii)(A)Provision

Source excerpt

The municipality must record the lien in the county recorder’s office where the liened property is located.

the municipality shall record the lien in the office of the recorder of the county in which the liened property is located; and

Section 10-11-4(4)(b)(ii)(A)Verify source

§ 10-11-4(4)(b)(ii)(B)Subsection 10-11-4(4)(b)(ii)(B)Provision

Source excerpt

the priority date of the lien, for the purpose of the judicial foreclosure, is the date on which the municipality records the lien.

Section 10-11-4(4)(b)(ii)(B)Verify source

§ 10-11-4(5)Subsection 10-11-4(5)Provision

Source excerpt

Upon payment of the costs and expenses that the treasurer of the county enters under Subsection (2) : the lien described in Subsection (4) is released from the property; the municipality shall record a release of the lien in the office of the recorder of the county in which the liened property is located; and the treasurer shall acknowledge receipt upon the general tax receipt that the treasurer issues.

Section 10-11-4(5)Verify source

§ 10-11-4(5)(a)Subsection 10-11-4(5)(a)Provision

Source excerpt

the lien described in Subsection (4) is released from the property;

Section 10-11-4(5)(a)Verify source

§ 10-11-4(5)(b)Subsection 10-11-4(5)(b)Provision

Source excerpt

The municipality must record a release of the lien in the county recorder’s office where the liened property is located.

the municipality shall record a release of the lien in the office of the recorder of the county in which the liened property is located; and

Section 10-11-4(5)(b)Verify source

§ 10-11-4(5)(c)Subsection 10-11-4(5)(c)Provision

Source excerpt

The treasurer must acknowledge receipt on the general tax receipt the treasurer issues.

the treasurer shall acknowledge receipt upon the general tax receipt that the treasurer issues.

Section 10-11-4(5)(c)Verify source

§ 10-11-4(6)Subsection 10-11-4(6)Provision

Source excerpt

If a municipality certifies unpaid costs and expenses, the county treasurer must notify the property owner by August 1.

If a municipality certifies unpaid costs and expenses under this section, the treasurer of the county shall provide a notice, in accordance with this Subsection (6) , to the owner of the property for which the municipality has incurred the unpaid costs and expenses. In providing the notice required in Subsection (6)(a) , the treasurer of the county shall: include the amount of unpaid costs and expenses that a municipality has certified on or before July 15 of the current year; provide contact information, including a phone number, for the property owner to contact the municipality to obtain more information regarding the amount described in Subsection (6)(b)(i) ; and notify the property owner that: unless the municipality completes a judicial foreclosure under Subsection (4)(b) , if the amount described in Subsection (6)(b)(i) is not paid in full by September 15 of the current year, any unpaid amount will be included on the property tax notice required by Section 59-2-1317 ; and the failure to pay the amount described in Subsection (6)(b)(i) has resulted in a lien on the property in accordance with Subsection (4) . The treasurer of the county shall provide the notice required by this Subsection (6) to a property owner on or before August 1. If the municipality pursues judicial foreclosure under Subsection (4)(b) and completes the judicial foreclosure, before any tax sale proceedings on a property described in Subsection (1) , the treasurer of the county shall remove from the assessment roll any costs or expenses that the treasurer added to the assessment roll under Subsection (2) .

Section 10-11-4(6)Verify source

§ 10-11-4(6)(a)Subsection 10-11-4(6)(a)Provision

Source excerpt

If a municipality certifies unpaid costs and expenses, the county treasurer must give notice to the property owner.

Section 10-11-4(6)(a)Verify source

§ 10-11-4(6)(b)Subsection 10-11-4(6)(b)Provision

Source excerpt

The county treasurer must give a notice that includes the unpaid costs and expenses, contact information for the municipality, and a warning about unpaid amounts and a property lien.

In providing the notice required in Subsection (6)(a) , the treasurer of the county shall: include the amount of unpaid costs and expenses that a municipality has certified on or before July 15 of the current year; provide contact information, including a phone number, for the property owner to contact the municipality to obtain more information regarding the amount described in Subsection (6)(b)(i) ; and notify the property owner that: unless the municipality completes a judicial foreclosure under Subsection (4)(b) , if the amount described in Subsection (6)(b)(i) is not paid in full by September 15 of the current year, any unpaid amount will be included on the property tax notice required by Section 59-2-1317 ; and the failure to pay the amount described in Subsection (6)(b)(i) has resulted in a lien on the property in accordance with Subsection (4) .

Section 10-11-4(6)(b)Verify source

§ 10-11-4(6)(b)(i)Subsection 10-11-4(6)(b)(i)Provision

Source excerpt

A municipality’s certified unpaid costs and expenses may be included if certified on or before July 15 of the current year.

include the amount of unpaid costs and expenses that a municipality has certified on or before July 15 of the current year;

Section 10-11-4(6)(b)(i)Verify source

§ 10-11-4(6)(b)(ii)Subsection 10-11-4(6)(b)(ii)Provision

Source excerpt

A person must provide contact information, including a phone number, so the property owner can contact the municipality for more information about the amount in Subsection (6)(b)(i).

provide contact information, including a phone number, for the property owner to contact the municipality to obtain more information regarding the amount described in Subsection (6)(b)(i) ; and

Section 10-11-4(6)(b)(ii)Verify source

§ 10-11-4(6)(b)(iii)Subsection 10-11-4(6)(b)(iii)Provision

Source excerpt

The municipality must notify the property owner that unpaid amounts may be added to the property tax notice if not paid in full by September 15, unless a judicial foreclosure under Subsection (4)(b) is completed.

notify the property owner that: unless the municipality completes a judicial foreclosure under Subsection (4)(b) , if the amount described in Subsection (6)(b)(i) is not paid in full by September 15 of the current year, any unpaid amount will be included on the property tax notice required by Section 59-2-1317 ; and the failure to pay the amount described in Subsection (6)(b)(i) has resulted in a lien on the property in accordance with Subsection (4) .

Section 10-11-4(6)(b)(iii)Verify source

§ 10-11-4(6)(b)(iii)(A)Subsection 10-11-4(6)(b)(iii)(A)Provision

Source excerpt

If the amount is not paid in full by September 15, the unpaid amount must be included on the property tax notice, unless the municipality completes a judicial foreclosure under Subsection (4)(b).

unless the municipality completes a judicial foreclosure under Subsection (4)(b) , if the amount described in Subsection (6)(b)(i) is not paid in full by September 15 of the current year, any unpaid amount will be included on the property tax notice required by Section 59-2-1317 ; and

Section 10-11-4(6)(b)(iii)(A)Verify source

§ 10-11-4(6)(b)(iii)(B)Subsection 10-11-4(6)(b)(iii)(B)Provision

Source excerpt

the failure to pay the amount described in Subsection (6)(b)(i) has resulted in a lien on the property in accordance with Subsection (4) .

Section 10-11-4(6)(b)(iii)(B)Verify source

§ 10-11-4(6)(c)Subsection 10-11-4(6)(c)Provision

Source excerpt

The county treasurer must give the notice required by Subsection (6) to a property owner by August 1.

The treasurer of the county shall provide the notice required by this Subsection (6) to a property owner on or before August 1.

Section 10-11-4(6)(c)Verify source

§ 10-11-4(6)(d)Subsection 10-11-4(6)(d)Provision

Source excerpt

If the municipality pursues and completes judicial foreclosure under Subsection (4)(b) before any tax sale proceedings, the county treasurer must remove from the assessment roll any costs or expenses the treasurer added under Subsection (2).

If the municipality pursues judicial foreclosure under Subsection (4)(b) and completes the judicial foreclosure, before any tax sale proceedings on a property described in Subsection (1) , the treasurer of the county shall remove from the assessment roll any costs or expenses that the treasurer added to the assessment roll under Subsection (2) .

Section 10-11-4(6)(d)Verify source

§ 10-11-4(7)Subsection 10-11-4(7)Provision

Source excerpt

If a specified amount is not paid in full during the year, the county treasurer must include the unpaid amount on that year's property tax notice by September 15.

If the amount described in Subsection (6)(b)(i) is not paid in full in a given year, by September 15, the county treasurer shall include any unpaid amount on the property tax notice required by Section 59-2-1317 for that year.

Section 10-11-4(7)Verify source

§ 10-11-4(8)Subsection 10-11-4(8)Provision

Source excerpt

This section does not apply to public buildings, public structures, or public improvements.

This section does not apply to any public building, public structure, or public improvement.

Section 10-11-4(8)Verify source

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Utah Code § 10-11-4

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