The Treasurer's Role
Under State Law, the county treasurer is charged with the full amount of taxes levied (Utah Code Section 59-2-327) by each city, town, school, and special taxing district as well as taxes levied by the county and state and "the whole tax shall be. . .collected by the county treasurer." (59-2-321) "The county treasurer may accept and credit an account at any time ... but not subsequent to the date of delinquency ... payments in amounts of not less than $10 or the full amount of the unpaid tax." (59-2-1331(4))
State Law requires the county treasurer to "furnish to each taxpayer...by mail, postage prepaid...a notice stating...the kind and value of property assessed...[and] the amount of the taxes levied..." (59-2-1317)
- "All taxes ... unpaid or postmarked after November 30 ... are delinquent ..." 59- 2-1331(1) (a). The penalty for 2012 delinquent taxes is the greater of 2.5% or $10 for each parcel. The penalty will be reduced to the greater of 1% or $10 if all 2012 delinquent taxes and the 1% penalty are paid on or before January 31, 2013. (59-2-1331(2)) And "Unless the delinquent taxes, together with the penalty, are paid before January 31, the amount of taxes and penalty shall bear interest on a per annum basis from January l following the delinquency date ... [and the] interest rate is the sum of 6% and the targeted federal funds rate ... 600 basis points (6%) above the "Federal Discount Rate" that exists on January 1 ..." "The interest rate described ... may not be less than 7%; or more than 10%."(59-2-1331 (2)). The county treasurer calculates the penalty and interest, posts those amounts to the delinquent parcels and keeps track of payments ("redemptions") and accrual of interest on a daily basis.
- If taxes are not paid, in full, before the delinquency date, "the county treasurer shall provide notice of delinquency in the payment of property taxes by...sending a notice, by mail, postage prepaid, to each delinquent taxpayer, record lien holder, and other interested parties...or [by] publishing a delinquency list in one issue of a newspaper having general circulation in the county." (59-2-1332.5)
- "If any [delinquent] property is redeemed, the county treasurer shall make the proper entry in the record...and issue a certificate of redemption..." (59-2-1348)
- If the taxes remain unpaid for four years after they became delinquent, "...the county treasurer shall immediately file a listing with the county auditor...known as the "Tax Sale Listing."" (59-2-1348) The county auditor will then "...offer for sale, and sell all real property for which an acceptable bid is made..." (59-2-1351.1)