59-2-1308 - Property assessed by commission -- Collection procedures -- Exceptions.
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).
(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