59-2-1308 - Property assessed by commission -- Collection procedures -- Exceptions. - Utah Statutes

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Statutes > Utah > Title-59 > Chapter-02 > 59-2-1308

59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions.
(1) Property taxes assessed by the commission shall be collected, billed, and paid in themanner provided for the collection, billing, and enforcement of other general property taxes underthis chapter, except:
(a) the rolling stock of rail car companies; and
(b) state-assessed commercial vehicles.
(2) (a) A county treasurer may require a taxpayer, other than a taxpayer described inSubsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:
(i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201;and
(ii) the taxpayer gives any indication of:
(A) departing from the state;
(B) removing the taxpayer's property from the state; or
(C) doing any other act which may prejudice or hinder the collection process for anyassessment period.
(b) If a tax is not paid as provided in this chapter, the county treasurer shall collect thetax:
(i) for personal property and uniform fees, in the same manner as is provided for thecollection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303; or
(ii) for all other property, including personal property and uniform fees listed with realproperty under Section 59-2-1302, in the same manner as is provided for the collection ofdelinquent taxes under Section 59-2-1331.
(c) The provisions of Sections 59-2-1302 and 59-2-1303 apply to the assessment by thecommission or the county assessor of taxpayers other than a taxpayer described in Subsection(1)(a) or (b).

Amended by Chapter 360, 1997 General Session
Amended by Chapter 379, 1997 General Session

State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-1308

59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions.
(1) Property taxes assessed by the commission shall be collected, billed, and paid in themanner provided for the collection, billing, and enforcement of other general property taxes underthis chapter, except:
(a) the rolling stock of rail car companies; and
(b) state-assessed commercial vehicles.
(2) (a) A county treasurer may require a taxpayer, other than a taxpayer described inSubsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:
(i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201;and
(ii) the taxpayer gives any indication of:
(A) departing from the state;
(B) removing the taxpayer's property from the state; or
(C) doing any other act which may prejudice or hinder the collection process for anyassessment period.
(b) If a tax is not paid as provided in this chapter, the county treasurer shall collect thetax:
(i) for personal property and uniform fees, in the same manner as is provided for thecollection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303; or
(ii) for all other property, including personal property and uniform fees listed with realproperty under Section 59-2-1302, in the same manner as is provided for the collection ofdelinquent taxes under Section 59-2-1331.
(c) The provisions of Sections 59-2-1302 and 59-2-1303 apply to the assessment by thecommission or the county assessor of taxpayers other than a taxpayer described in Subsection(1)(a) or (b).

Amended by Chapter 360, 1997 General Session
Amended by Chapter 379, 1997 General Session

State Codes and Statutes

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State Codes and Statutes

Statutes > Utah > Title-59 > Chapter-02 > 59-2-1308

59-2-1308. Property assessed by commission -- Collection procedures -- Exceptions.
(1) Property taxes assessed by the commission shall be collected, billed, and paid in themanner provided for the collection, billing, and enforcement of other general property taxes underthis chapter, except:
(a) the rolling stock of rail car companies; and
(b) state-assessed commercial vehicles.
(2) (a) A county treasurer may require a taxpayer, other than a taxpayer described inSubsection (1)(a) or (b), to pay an ad valorem tax liability immediately if:
(i) the taxpayer's property taxes are assessed by the commission under Section 59-2-201;and
(ii) the taxpayer gives any indication of:
(A) departing from the state;
(B) removing the taxpayer's property from the state; or
(C) doing any other act which may prejudice or hinder the collection process for anyassessment period.
(b) If a tax is not paid as provided in this chapter, the county treasurer shall collect thetax:
(i) for personal property and uniform fees, in the same manner as is provided for thecollection of delinquent taxes or uniform fees under Sections 59-2-1302 and 59-2-1303; or
(ii) for all other property, including personal property and uniform fees listed with realproperty under Section 59-2-1302, in the same manner as is provided for the collection ofdelinquent taxes under Section 59-2-1331.
(c) The provisions of Sections 59-2-1302 and 59-2-1303 apply to the assessment by thecommission or the county assessor of taxpayers other than a taxpayer described in Subsection(1)(a) or (b).

Amended by Chapter 360, 1997 General Session
Amended by Chapter 379, 1997 General Session