59-2-1332 - Extension of date of delinquency. - Utah Statutes

59-2-1332. Extension of date of delinquency.
(1) (a) The county legislative body may, upon a petition of not less than 100 taxpayers orupon its own motion for good cause, by proclamation, extend the date when taxes becomedelinquent from November 30 to noon on December 30.
(b) If the county legislative body so extends this date, the county legislative body shallpublish a notice of the proclamation covering this extension:
(i) in a newspaper of general circulation in the county in at least two issues beforeNovember 1 of the year in which the taxes are to be paid; and
(ii) in accordance with Section 45-1-101 for two weeks before November 1.
(2) In all cases where the county legislative body extends the date when taxes becomedelinquent, the date for the selling of property to the county for delinquent taxes shall beextended 30 days from the dates provided by law.

Amended by Chapter 388, 2009 General Session