59-1-301 - Payment under protest -- Action to recover. - Utah Statutes

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Statutes > Utah > Title-59 > Chapter-01 > 59-1-301

59-1-301. Payment under protest -- Action to recover.
In all cases of levy of taxes, licenses, or other demands for public revenue which isdeemed unlawful by the party whose property is taxed, or from whom the tax or license isdemanded or enforced, that party may pay under protest the tax or license, or any part deemedunlawful, to the officers designated and authorized by law to collect the tax or license; and thenthe party so paying or a legal representative may bring an action in the tax division of theappropriate district court against the officer to whom the tax or license was paid, or against thestate, county, municipality, or other taxing entity on whose behalf it was collected, to recover thetax or license or any portion of the tax or license paid under protest.

Enacted by Chapter 3, 1988 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-01 > 59-1-301

59-1-301. Payment under protest -- Action to recover.
In all cases of levy of taxes, licenses, or other demands for public revenue which isdeemed unlawful by the party whose property is taxed, or from whom the tax or license isdemanded or enforced, that party may pay under protest the tax or license, or any part deemedunlawful, to the officers designated and authorized by law to collect the tax or license; and thenthe party so paying or a legal representative may bring an action in the tax division of theappropriate district court against the officer to whom the tax or license was paid, or against thestate, county, municipality, or other taxing entity on whose behalf it was collected, to recover thetax or license or any portion of the tax or license paid under protest.

Enacted by Chapter 3, 1988 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-01 > 59-1-301

59-1-301. Payment under protest -- Action to recover.
In all cases of levy of taxes, licenses, or other demands for public revenue which isdeemed unlawful by the party whose property is taxed, or from whom the tax or license isdemanded or enforced, that party may pay under protest the tax or license, or any part deemedunlawful, to the officers designated and authorized by law to collect the tax or license; and thenthe party so paying or a legal representative may bring an action in the tax division of theappropriate district court against the officer to whom the tax or license was paid, or against thestate, county, municipality, or other taxing entity on whose behalf it was collected, to recover thetax or license or any portion of the tax or license paid under protest.

Enacted by Chapter 3, 1988 General Session