59-2-1317 - Index of property owners -- Tax notice -- Contents of notice. - Utah Statutes

59-2-1317. Index of property owners -- Tax notice -- Contents of notice.
(1) The treasurer shall:
(a) collect the taxes; and
(b) furnish to each taxpayer, except those taxpayers under Sections 59-2-1302 and59-2-1307, by mail, postage prepaid, or leave at the taxpayer's residence or usual place ofbusiness, if known, a notice stating:
(i) the kind and value of property assessed to the taxpayer;
(ii) the street address of the property, if available to the county;
(iii) that the property may be subject to a detailed review in the next year under Section59-2-303.1;
(iv) the amount of taxes levied;
(v) property tax information pertaining to taxpayer relief, options for payment of taxes,and collection procedures;
(vi) other information specifically authorized to be included on the notice under Title 59,Chapter 2, Property Tax Act; and
(vii) other property tax information approved by the commission.
(2) For any property for which property taxes are delinquent, the treasurer shall stamp onthe notice "Prior taxes are delinquent on this parcel."
(3) The notice shall:
(a) separately state all taxes levied only on a certain kind or class of property for a specialpurpose;
(b) have printed or stamped on it when and where the taxes are payable;
(c) state the date on which the taxes will be delinquent; and
(d) state the penalty provided by law.
(4) (a) The notice shall be mailed by November 1.
(b) The treasurer shall keep on file in the treasurer's office the information set forth in thenotice.
(c) The county treasurer is not required to mail out a tax receipt acknowledging payment.

Amended by Chapter 2, 1997 Special Session 2