59-2-407 - Administration of uniform fees. - Utah Statutes

59-2-407. Administration of uniform fees.
(1) (a) Except as provided in Subsection 59-2-405(4) or 59-2-405.3(4), the uniform feeauthorized in Sections 59-2-404, 59-2-405, and 59-2-405.3 shall be assessed at the same time andin the same manner as ad valorem personal property taxes under Chapter 2, Part 13, Collection ofTaxes, except that in listing personal property subject to the uniform fee with real property aspermitted by Section 59-2-1302, the assessor or, if this duty has been reassigned in an ordinanceunder Section 17-16-5.5, the treasurer shall list only the amount of the uniform fee due, and notthe taxable value of the property subject to the uniform fee.
(b) Except as provided in Subsection 59-2-405.1(4), the uniform fee imposed by Section59-2-405.1 shall be assessed at the time of:
(i) registration as defined in Section 41-1a-102; and
(ii) renewal of registration.
(c) Except as provided in Subsection 59-2-405.2(4), the uniform statewide fee imposedby Section 59-2-405.2 shall be assessed at the time of:
(i) registration as defined in Section 41-1a-102; and
(ii) renewal of registration.
(2) The remedies for nonpayment of the uniform fees authorized by Sections 59-2-404,59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3 shall be the same as those provided in Chapter2, Part 13, Collection of Taxes, for nonpayment of ad valorem personal property taxes.

Amended by Chapter 217, 2005 General Session
Amended by Chapter 244, 2005 General Session