10-11-4 - Costs of removal to be included in tax notice. - Utah Statutes

10-11-4. Costs of removal to be included in tax notice.
Upon receipt of the itemized statement of the cost of destroying or removing such weeds,refuse, garbage, objects, or structures, the county treasurer shall forthwith mail one copy to theowner of the land from which the same were removed, together with a notice that objection inwriting may be made within 30 days to the whole or any part of the statement so filed to thecounty legislative body. The county treasurer shall at the same time deliver a copy of thestatement to the clerk of the county legislative body. If objections to any statement are filed withthe county legislative body, they shall set a date for hearing, giving notice thereof, and upon thehearing fix and determine the actual cost of removing the weeds, garbage, refuse, or unsightly ordeleterious objects or structures, and report their findings to the county treasurer. If no objectionsto the items of the account so filed are made within 30 days of the date of mailing such itemizedstatement, the county treasurer shall enter the amount of such statement on the assessment rollsof the county in the column prepared for that purpose, and likewise within 10 days from the dateof the action of the county legislative body upon objections filed shall enter in the preparedcolumn upon the tax rolls the amount found by the county legislative body as the cost ofremoving and destroying the said weeds, refuse, garbage or unsightly and deleterious objects orstructures. If current tax notices have been mailed, said taxes may be carried over on the rolls tothe following year. After the entry by the county treasurer of the costs of removing weeds,garbage, refuse or unsightly and deleterious objects or structures the amount so entered shall havethe force and effect of a valid judgment of the district court, and shall be a lien upon the landsfrom which the weeds, refuse, garbage or unsightly and deleterious objects or structures wereremoved and destroyed, and shall be collected by the county treasurer at the time of the paymentof general taxes. Upon payment thereof receipt shall be acknowledged upon the general taxreceipt issued by the treasurer.

Amended by Chapter 227, 1993 General Session