59-2-1305 - Entries of payments made -- Payments to county treasurer. - Utah Statutes

59-2-1305. Entries of payments made -- Payments to county treasurer.
(1) The assessor or, if this duty has been reassigned in an ordinance under Section17-16-5.5, the treasurer shall note on the assessment roll, opposite the names of each personagainst whom taxes have been assessed, the amount of the taxes paid.
(2) (a) The assessor or treasurer, as the case may be, shall require all checks to be madepayable to the office of the county assessor or treasurer, respectively.
(b) If the assessor or treasurer receives checks made payable to a payee other than theoffice of the county assessor or treasurer, respectively, the assessor or treasurer, as the case maybe, shall immediately endorse the check with a restrictive endorsement that makes the checkpayable to the office of the county treasurer.
(3) The assessor shall deposit all money the assessor collects into an account controlledby the county treasurer.

Amended by Chapter 207, 1999 General Session