{"data":{"id":"us-ut/utah-code-59-2-1332.5","jurisdiction":"us-ut","citation":"Utah Code § 59-2-1332.5","heading":"Mailing notice of delinquency or publication of delinquent list -- Contents -- Notice -- Definitions.","body":"(1) As used in this section, \"business entity\" means:\n(a) an association;\n(b) a corporation;\n(c) a limited liability company;\n(d) a partnership;\n(e) a trust; or\n(f) a business entity similar to Subsections (1)(a) through (e).\n(2) The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges:\n(a) except as provided in Subsection (5), on or before December 31 of each calendar year; and\n(b) in a manner described in Subsection (3).\n(3) The notice described in Subsection (2) shall be provided by:\n(a)\n(i) mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to:\n(A) each delinquent taxpayer; and\n(B) if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and\n(ii) making available to the public a list of delinquencies in the payment of property taxes:\n(A) by electronic means; and\n(B) that includes the information required by Subsection (4)(b); or\n(b) publishing a list of delinquencies in the payment of property taxes and tax notice charges:\n(i) in one issue of a newspaper having general circulation in the county;\n(ii) that lists each delinquency in alphabetical order by:\n(A) the last name of the delinquent taxpayer; or\n(B) if the delinquent taxpayer is a business entity, the name of the business entity; and\n(iii) that includes the information described in Subsection (4)(b).\n(4)\n(a) A written notice of delinquency described in Subsection (3)(a)(i) shall include:\n(i) a statement that delinquent taxes and tax notice charges are due;\n(ii) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;\n(iii)\n(A) the name of the delinquent taxpayer; or\n(B) if the delinquent taxpayer is a business entity, the name of the business entity;\n(iv)\n(A) a description of the delinquent property; or\n(B) the property identification number of the delinquent property;\n(v) a statement that a penalty shall be imposed in accordance with this chapter; and\n(vi) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:\n(A) the delinquent taxes and tax notice charges; and\n(B) the penalty.\n(b) The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include:\n(i) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;\n(ii)\n(A) the name of the delinquent taxpayer; or\n(B) if the delinquent taxpayer is a business entity, the name of the business entity;\n(iii)\n(A) a description of the delinquent property; or\n(B) the property identification number of the delinquent property;\n(iv) a statement that a penalty shall be imposed in accordance with this chapter; and\n(v) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid:\n(A) the delinquent taxes and tax notice charges; and\n(B) the penalty.\n(5) Notwithstanding Subsection (2)(a), if the county legislative body extends the property tax due date under Subsection 59-2-1332(1), the notice of delinquency described in Subsection (2) shall be provided on or before January 10.\n(6)\n(a) In addition to the notice of delinquency required by Subsection (2), a county treasurer may in accordance with this Subsection (6) mail a notice that property taxes are delinquent:\n(i) to:\n(A) a delinquent taxpayer;\n(B) an owner of record of the delinquent property;\n(C) any other interested party that requests notice; or\n(D) a combination of Subsections (6)(a)(i)(A) through (C); and\n(ii) at any time that the county treasurer considers appropriate.\n(b) A notice mailed in accordance with this Subsection (6):\n(i) shall include the information required by Subsection (4)(a); and\n(ii) may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining:\n(A) the status of taxes and tax notice charges owed on the delinquent property;\n(B) any penalty that is owed on the delinquent property;\n(C) any interest charged under Section 59-2-1331 on the delinquent property; or\n(D) any related matters concerning the delinquent property.","path":["Title 59 Revenue and Taxation","Chapter 59-2 Property Tax Act","Part 59-2-13 Collection of Taxes"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2/59-2-S1332.5.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"c8e5e175aebb94f7f5b440773c28d7895efa23644ddc8b4c051ab83f54465d7e","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-1332","next":"us-ut/utah-code-59-2-1333"},"notice":"GroundRules: Original legal text. Not legal advice."}