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UTAH STATUTES AND CODES
59-2-1309 - Publication of delinquency -- Seizure and sale -- Redemption -- Distribution of proceeds.
59-2-1309. Publication of delinquency -- Seizure and sale -- Redemption --Distribution of proceeds.
(1) (a) On or before December 15 of each year, the commission shall publish a list of thedelinquent rail car companies and state-assessed commercial vehicles:
(i) in a newspaper having general circulation in the state; and
(ii) as required in Section 45-1-101.
(b) The list shall contain the names of the owners, when known, and a generaldescription of the property assessed as to which the taxes are delinquent, and the amount of thedelinquent taxes.
(c) The commission shall publish with the list a notice that unless the delinquent taxes,together with the penalty, are paid before December 21, the property of the delinquent or somuch of it as may be necessary to pay the amount of the taxes, penalty, and interest at the rateprescribed in Section 59-1-402 from December 31 to the date of sale, shall be seized and sold fortaxes, interest, and costs, the sale to be made at any time and place at the discretion of thecommission.
(d) The provisions of law governing the seizure and sale by county treasurers of personalproperty for delinquent taxes shall apply to sales made by the commission under this section,except that notice of the time and place of the sale shall be given by publication:
(i) in a newspaper of general circulation in the state; and
(ii) as required in Section 45-1-101.
(2) Property seized by the commission pursuant to this section may be redeemed, at anytime prior to the sale, by payment of the full amount of taxes due from the delinquent togetherwith all penalties, interest, and the costs then accrued.
(3) All sums collected by the commission upon the sale or redemption of propertypursuant to this section shall be immediately distributed as follows:
(a) all interest, penalties, and costs to the appropriate county treasurer; and
(b) any excess over the taxes, penalties, interest, and cost shall be deposited with thestate treasurer subject to the order of the owner of the property sold, or the owner's heirs orassigns.
(1) (a) On or before December 15 of each year, the commission shall publish a list of thedelinquent rail car companies and state-assessed commercial vehicles:
(i) in a newspaper having general circulation in the state; and
(ii) as required in Section 45-1-101.
(b) The list shall contain the names of the owners, when known, and a generaldescription of the property assessed as to which the taxes are delinquent, and the amount of thedelinquent taxes.
(c) The commission shall publish with the list a notice that unless the delinquent taxes,together with the penalty, are paid before December 21, the property of the delinquent or somuch of it as may be necessary to pay the amount of the taxes, penalty, and interest at the rateprescribed in Section 59-1-402 from December 31 to the date of sale, shall be seized and sold fortaxes, interest, and costs, the sale to be made at any time and place at the discretion of thecommission.
(d) The provisions of law governing the seizure and sale by county treasurers of personalproperty for delinquent taxes shall apply to sales made by the commission under this section,except that notice of the time and place of the sale shall be given by publication:
(i) in a newspaper of general circulation in the state; and
(ii) as required in Section 45-1-101.
(2) Property seized by the commission pursuant to this section may be redeemed, at anytime prior to the sale, by payment of the full amount of taxes due from the delinquent togetherwith all penalties, interest, and the costs then accrued.
(3) All sums collected by the commission upon the sale or redemption of propertypursuant to this section shall be immediately distributed as follows:
(a) all interest, penalties, and costs to the appropriate county treasurer; and
(b) any excess over the taxes, penalties, interest, and cost shall be deposited with thestate treasurer subject to the order of the owner of the property sold, or the owner's heirs orassigns.
Amended by Chapter 388, 2009 General Session
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