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United States — Utah Act or statute

United States — Utah legislation

Utah Code § 10-7-32

Actions to recover taxes. It shall also be competent for any municipality to bring a civil action against any party owning or operating any such railway liable to pay such taxes to recover the amount thereof, or any part…

Source excerpt

civil actionsjudgment executionmunicipal enforcementmunicipal tax enforcementproperty levytax delinquency defensestax disputes
Jurisdiction
United States — Utah
Status
In force
Dates
Legal dates not recorded
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01

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“Actions to recover taxes. It shall also be competent for any municipality to bring a civil action against any party owning or operating any such railway liable to pay such taxes to recover the amount thereof, or any part thereof,”

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Actions to recover taxes.

Actions to recover taxes. It shall also be competent for any municipality to bring a civil action against any party owning or operating any such railway liable to pay such taxes to recover the amount thereof, or any part thereof,

Section 10-7-32

Subsection 10-7-32(1)

A municipality may bring a civil action to recover delinquent, unpaid taxes from a railway owner or operator, and execution may reach property; however, real estate can only be levied on under the stated court-based procedure.

Section 10-7-32(1)

Subsection 10-7-32(2)

In a civil tax action, only defenses going to the groundwork, equity, and justice of the tax are allowed, and the party challenging the tax bears the burden of proof.

Section 10-7-32(2)

Subsection 10-7-32(3)

In case part of such special tax shall be shown to be invalid, unjust or inequitable, judgment shall be rendered for such amount as is just and equitable.

Section 10-7-32(3)

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In force source record

Source record from le.utah.gov · Legal dates not recorded

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Showing 4 of 4 provisions

Provision 4

Part 10-7-7

part 10-7-7 Levy of Special Taxes by Cities and Towns

§ 10-7-32Actions to recover taxes.Provision

Source excerpt

Actions to recover taxes. It shall also be competent for any municipality to bring a civil action against any party owning or operating any such railway liable to pay such taxes to recover the amount thereof, or any part thereof,

Actions to recover taxes. It shall also be competent for any municipality to bring a civil action against any party owning or operating any such railway liable to pay such taxes to recover the amount thereof, or any part thereof, delinquent and unpaid, in any court having jurisdiction of the amount, and obtain judgment and have execution therefor, and no property, real or personal, shall be exempt from any such execution; provided, that real estate may not be levied upon by execution except by execution out of the court on judgment therein, or transcript of judgment filed therein, as is now or hereafter may be provided by law. No defense shall be allowed in any such civil action except such as goes to the groundwork, equity and justice of the tax, and the burden of proof shall rest upon the party assailing the tax. In case part of such special tax shall be shown to be invalid, unjust or inequitable, judgment shall be rendered for such amount as is just and equitable.
Section 10-7-32Verify source
§ 10-7-32(1)Subsection 10-7-32(1)Provision

Source excerpt

A municipality may bring a civil action to recover delinquent, unpaid taxes from a railway owner or operator, and execution may reach property; however, real estate can only be levied on under the stated court-based procedure.

It shall also be competent for any municipality to bring a civil action against any party owning or operating any such railway liable to pay such taxes to recover the amount thereof, or any part thereof, delinquent and unpaid, in any court having jurisdiction of the amount, and obtain judgment and have execution therefor, and no property, real or personal, shall be exempt from any such execution; provided, that real estate may not be levied upon by execution except by execution out of the court on judgment therein, or transcript of judgment filed therein, as is now or hereafter may be provided by law.
Section 10-7-32(1)Verify source
§ 10-7-32(2)Subsection 10-7-32(2)Provision

Source excerpt

In a civil tax action, only defenses going to the groundwork, equity, and justice of the tax are allowed, and the party challenging the tax bears the burden of proof.

No defense shall be allowed in any such civil action except such as goes to the groundwork, equity and justice of the tax, and the burden of proof shall rest upon the party assailing the tax.
Section 10-7-32(2)Verify source
§ 10-7-32(3)Subsection 10-7-32(3)Provision

Source excerpt

In case part of such special tax shall be shown to be invalid, unjust or inequitable, judgment shall be rendered for such amount as is just and equitable.

In case part of such special tax shall be shown to be invalid, unjust or inequitable, judgment shall be rendered for such amount as is just and equitable.
Section 10-7-32(3)Verify source

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