Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 193 First Substitute (2015GS)

Sponsor

Sen. Henderson, D.

Final action

Governor Signed 3/30/2015

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• requires a county treasurer to include certain information on a property tax notice, which notice includes:
• an assessment levied by a local entity; or
• a past due fee, administrative cost, or interest charged by a local district;
• amends provisions authorizing a lien for an assessment;
• prohibits a local district from compounding interest more frequently than annually;
• authorizes a local district to charge for administrative costs for collection of a respective past due fee;
• authorizes a local district to impose or increase a fee only to offset the local district's demonstrable costs;
• amends provisions authorizing a lien for a local district fee;
• by amending local district provisions, also amends provisions that govern a special service district; and
• makes technical and conforming amendments.

Every vote on this bill

Bill text

LOCAL GOVERNMENT AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Deidre M. Henderson
House Sponsor: 
Michael S. Kennedy
LONG TITLE
General Description:
This bill amends provisions related to an assessment area, a local district, and a special
service district.
Highlighted Provisions:
This bill:
▸ requires a county treasurer to include certain information on a property tax notice,
which notice includes:
• an assessment levied by a local entity; or
• a past due fee, administrative cost, or interest charged by a local district;
▸ amends provisions authorizing a lien for an assessment;
▸ prohibits a local district from compounding interest more frequently than annually;
▸ authorizes a local district to charge for administrative costs for collection of a
respective past due fee;
▸ authorizes a local district to impose or increase a fee only to offset the local district's
demonstrable costs;
▸ amends provisions authorizing a lien for a local district fee;
▸ by amending local district provisions, also amends provisions that govern a special
service district; and
▸ makes technical and conforming amendments.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
11-42-202
, as last amended by Laws of Utah 2013, Chapters 246 and 265
11-42-401
, as last amended by Laws of Utah 2013, Chapter 265
11-42-501
, as enacted by Laws of Utah 2007, Chapter 329
17B-1-107
, as last amended by Laws of Utah 2010, Chapter 150
17B-1-418
, as renumbered and amended by Laws of Utah 2007, Chapter 329
17B-1-643
, as last amended by Laws of Utah 2011, Chapters 47 and 106
17B-1-902
, as renumbered and amended by Laws of Utah 2007, Chapter 329
17B-1-903
, as renumbered and amended by Laws of Utah 2007, Chapter 329
17B-2a-506
, as last amended by Laws of Utah 2012, Chapter 97
59-2-1317
, as last amended by Laws of Utah 2014, Chapter 279
ENACTS:
17B-1-902.1
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
11-42-202
 is amended to read:
11-42-202.
Requirements applicable to a notice of a proposed assessment area
designation.
(1) Each notice required under Subsection 
11-42-201
(2)(a) shall:
(a) state that the local entity proposes to:
(i) designate one or more areas within the local entity's jurisdictional boundaries as an
assessment area;
(ii) provide an improvement to property within the proposed assessment area; and
(iii) finance some or all of the cost of improvements by an assessment on benefitted
property within the assessment area;
(b) describe the proposed assessment area by any reasonable method that allows an
owner of property in the proposed assessment area to determine that the owner's property is
within the proposed assessment area;
(c) describe, in a general way, the improvements to be provided to the assessment area,
including:
(i) the general nature of the improvements; and
(ii) the general location of the improvements, by reference to streets or portions or
extensions of streets or by any other means that the governing body chooses that reasonably
describes the general location of the improvements;
(d) state the estimated cost of the improvements as determined by a project engineer;
(e) state that the local entity proposes to levy an assessment on benefitted property
within the assessment area to pay some or all of the cost of the improvements according to the
estimated direct and indirect benefits to the property from the improvements;
(f) state the assessment method by which the governing body proposes to levy the
assessment, including, if the local entity is a municipality or county, whether the assessment
will be collected:
(i) by directly billing a property owner; or
(ii) by inclusion on a property tax notice issued in accordance with Section 
59-2-1317
and in compliance with Section 
11-42-401
;
(g) state:
(i) the date described in Section 
11-42-203
 and the location at which protests against
designation of the proposed assessment area or of the proposed improvements are required to
be filed; and
(ii) the method by which the governing body will determine the number of protests
required to defeat the designation of the proposed assessment area or acquisition or
construction of the proposed improvements;
(h) state the date, time, and place of the public hearing required in Section 
11-42-204
;
(i) if the governing body elects to create and fund a reserve fund under Section
11-42-702
, include a description of:
(i) how the reserve fund will be funded and replenished; and
(ii) how remaining money in the reserve fund is to be disbursed upon full payment of
the bonds;
(j) if the governing body intends to designate a voluntary assessment area, include a
property owner consent form that:
(i) estimates the total assessment to be levied against the particular parcel of property;
(ii) describes any additional benefits that the governing body expects the assessed
property to receive from the improvements; and
(iii) designates the date and time by which the fully executed consent form is required
to be submitted to the governing body;
(k) if the local entity intends to levy an assessment to pay operation and maintenance
costs or for economic promotion activities, include:
(i) a description of the operation and maintenance costs or economic promotion
activities to be paid by assessments and the initial estimated annual assessment to be levied;
(ii) a description of how the estimated assessment will be determined;
(iii) a description of how and when the governing body will adjust the assessment to
reflect the costs of:
(A) in accordance with Section 
11-42-406
, current economic promotion activities; or
(B) current operation and maintenance costs;
(iv) a description of the method of assessment if different from the method of
assessment to be used for financing any improvement; and
(v) a statement of the maximum number of years over which the assessment will be
levied for:
(A) operation and maintenance costs; or
(B) economic promotion activities; and
(l) if the governing body intends to divide the proposed assessment area into zones
under Subsection 
11-42-201
(1)(b), include a description of the proposed zones.
(2) A notice required under Subsection 
11-42-201
(2)(a) may contain other information
that the governing body considers to be appropriate, including:
(a) the amount or proportion of the cost of the improvement to be paid by the local
entity or from sources other than an assessment;
(b) the estimated amount of each type of assessment for the various improvements to
be financed according to the method of assessment that the governing body chooses; and
(c) provisions for any improvements described in Subsection 
11-42-102
(24)(a)(ii).
(3) Each notice required under Subsection 
11-42-201
(2)(a) shall:
(a) (i) (A) be published in a newspaper of general circulation within the local entity's
jurisdictional boundaries, once a week for four consecutive weeks, with the last publication at
least five but not more than 20 days before the day of the hearing required in Section
11-42-204
; or
(B) if there is no newspaper of general circulation within the local entity's jurisdictional
boundaries, be posted in at least three public places within the local entity's jurisdictional
boundaries at least 20 but not more than 35 days before the day of the hearing required in
Section 
11-42-204
; and
(ii) be published on the Utah Public Notice Website described in Section 
63F-1-701
 for
four weeks before the deadline for filing protests specified in the notice under Subsection
(1)(g); and
(b) be mailed, postage prepaid, within 10 days after the first publication or posting of
the notice under Subsection (3)(a) to each owner of property to be assessed within the proposed
assessment area at the property owner's mailing address.
Section 2. Section 
11-42-401
 is amended to read:
11-42-401.
Levying an assessment -- Payment of property tax notice --
Prerequisites -- Assessment list.
(1) (a) If a local entity has designated an assessment area in accordance with Part 2,
Designating an Assessment Area, the local entity may levy an assessment against property
within that assessment area as provided in this part.
(b) If a local entity that is a municipality or county designates an assessment area in
accordance with this chapter, the municipality or county may levy an assessment and collect
the assessment in accordance with Subsection 
11-42-202
(1)(f)(i) or (ii).
(c) An assessment billed by a municipality or county in the same manner as a property
tax and included on a property tax notice in accordance with Subsection 
11-42-202
(1)(f)(ii) is
enforced in accordance with, constitutes a lien in accordance with, and is subject to other
penalty provisions in accordance with this chapter.
(d) If a local entity includes an assessment on a property tax notice, the county
treasurer shall on the property tax notice:
(i) clearly state that the assessment is for the improvement, operation and maintenance,
or economic promotion activities provided by the local entity;
(ii) itemize the assessment separate from any other tax, fee, charge, interest, or penalty
that is included on the property tax notice in accordance with Section 
59-2-1317
; and
(iii) state that if less than the full amount of the property tax and assessments included
on the property tax notice are paid, the payment will be applied proportionately to the balances
due for property taxes and assessments and other permitted charges described in this section
unless otherwise specified by the taxpayer and the taxpayer demonstrates that the unpaid fees
are being challenged by the taxpayer.
(2) Before a governing body may adopt a resolution or ordinance levying an
assessment against property within an assessment area:
(a) the governing body shall:
(i) subject to Subsection (3), prepare an assessment list designating:
(A) each parcel of property proposed to be assessed; and
(B) the amount of the assessment to be levied against the property;
(ii) appoint a board of equalization as provided in Section 
11-42-403
; and
(iii) give notice as provided in Section 
11-42-402
; and
(b) the board of equalization, appointed under Section 
11-42-403
, shall hold hearings,
make any corrections it considers appropriate to an assessment, and report its findings to the
governing body as provided in Section 
11-42-403
.
(3) (a) The governing body of a local entity shall prepare the assessment list described
in Subsection (2)(a)(i) at any time after:
(i) the governing body has determined the estimated or actual operation and
maintenance costs, if the assessment is to pay operation and maintenance costs;
(ii) the governing body has determined the estimated or actual economic promotion
costs described in Section 
11-42-206
, if the assessment is to pay for economic promotion
activities; or
(iii) for any other assessment, the governing body has determined:
(A) the estimated or actual acquisition and construction costs of all proposed
improvements within the assessment area, including overhead costs and authorized
contingencies;
(B) the estimated or actual property price for all property to be acquired to provide the
proposed improvements; and
(C) the reasonable cost of any work to be done by the local entity.
(b) In addition to the requirements of Subsection (3)(a), the governing body of a local
entity shall prepare the assessment list described in Subsection (2)(a)(i) before:
(i) the light service has commenced, if the assessment is to pay for light service; or
(ii) the park maintenance has commenced, if the assessment is to pay for park
maintenance.
(4) A local entity may levy an assessment for some or all of the cost of improvements
within an assessment area, including payment of:
(a) operation and maintenance costs of improvements constructed within the
assessment area;
(b) (i) if an outside entity furnishes utility services or maintains utility improvements,
the actual cost that the local entity pays for utility services or for maintenance of
improvements; or
(ii) if the local entity itself furnishes utility service or maintains improvements, for the
reasonable cost of supplying the utility service or maintenance;
(c) the reasonable cost of supplying labor, materials, or equipment in connection with
improvements; and
(d) (i) the reasonable cost of connection fees; or
(ii) the reasonable costs, as determined by the local entity governing body, if the local
entity owns or supplies any sewer, storm drainage, water, gas, electric, or communications
connections.
(5) A local entity may not levy an assessment for an amount donated or contributed for
an improvement or part of an improvement.
(6) The validity of an otherwise valid assessment is not affected because the actual cost
of improvements exceeds the estimated cost.
(7) (a) Subject to Subsection (7)(b), an assessment levied to pay for operation and
maintenance costs may not be levied over a period of time exceeding five years beginning on
the day on which the local entity adopts the assessment ordinance or assessment resolution for
the operation and maintenance costs assessment.
(b) A local entity may levy an additional assessment described in Subsection (7)(a) in
the assessment area designated for the assessment described in Subsection (7)(a) if, after the
five-year period expires, the local entity complies with the applicable levy provisions of this
part.
Section 3. Section 
11-42-501
 is amended to read:
11-42-501.
Assessment constitutes a lien -- Characteristics of an assessment lien.
(1) Each assessment levied under this chapter, including any installment of an
assessment, interest, and any penalties and costs of collection, constitutes a lien against the
property assessed as of the effective date of the assessment resolution or ordinance.
(2) A lien under this section:
(a) is superior to the lien of a trust deed, mortgage, mechanic's or materialman's lien, or
other encumbrances;
(b) [
is equal to and on a parity with
] 
has the same priority as, but is separate and
distinct from,
 a lien for general property taxes;
(c) applies without interruption, change in priority, or alteration in any manner to any
reduced payment obligations; and
(d) continues until the assessments, reduced payment obligations, and any interest,
penalties, and costs are paid, despite a sale of the property for or on account of a delinquent
general property tax, special tax, or other assessment or the issuance of a tax deed, an
assignment of interest by the county, or a sheriff's certificate of sale or deed.
Section 4. Section 
17B-1-107
 is amended to read:
17B-1-107.
Recording a release of lien.
If a local district records a lien upon real property or a groundwater right for an unpaid
assessment by the owner and the owner then pays the assessment in full, including
, subject to
Section 
17B-1-902.1
,
 any interest and [
penalties
] 
administrative costs
, the local district
recording the lien shall record the release of the lien.
Section 5. Section 
17B-1-418
 is amended to read:
17B-1-418.
Annexed area subject to fees and taxes.
When an annexation under Section 
17B-1-414
 or 
17B-1-415
 or a boundary adjustment
under Section 
17B-1-417
 is complete, the annexed area or the area affected by the boundary
adjustment shall be subject to user fees [
or charges
] imposed by and property, sales, and other
taxes levied by or for the benefit of the local district.
Section 6. Section 
17B-1-643
 is amended to read:
17B-1-643.
Imposing or increasing a fee for service provided by local district.
(1) (a) Before imposing a new fee or increasing an existing fee for a service provided
by a local district, each local district board of trustees shall first hold a public hearing at which
:
(i) the local district shall demonstrate its need to impose or increase the fee; and
(ii)
 any interested person may speak for or against the proposal to impose a fee or to
increase an existing fee.
(b) Each public hearing under Subsection (1)(a) shall be held in the evening beginning
no earlier than 6 p.m.
(c) A public hearing required under this Subsection (1) may be combined with a public
hearing on a tentative budget required under Section 
17B-1-610
.
(d) Except to the extent that this section imposes more stringent notice requirements,
the local district board shall comply with Title 52, Chapter 4, Open and Public Meetings Act,
in holding the public hearing under Subsection (1)(a).
(2) (a) Each local district board shall give notice of a hearing under Subsection (1) as
provided in [
Subsection (2)
] 
Subsections (2)
(b)[
(i) or
] 
and
 (c) 
or Subsection (2)(d)
.
(b) [
(i) (A)
] The notice required under Subsection (2)(a) shall be published:
(i) on the Utah Public Notice Website established in Section 
63F-1-701
; and
[
(I)
] 
(ii) (A)
 in a newspaper or combination of newspapers of general circulation in the
local district, if there is a newspaper or combination of newspapers of general circulation in the
local district; or
[
(II)
] 
(B)
 if there is no newspaper or combination of newspapers of general circulation
in the local district, the local district board shall post at least one notice per 1,000 population
within the local district, at places within the local district that are most likely to provide actual
notice to residents within the local district.
[
(B)
] 
(c) (i)
 The notice described in Subsection (2)(b)[
(i)(A)(I)
]
(ii)(A)
:
[
(I)
] 
(A)
 shall be no less than 1/4 page in size and the type used shall be no smaller
than 18 point, and surrounded by a 1/4-inch border;
[
(II)
] 
(B)
 may not be placed in that portion of the newspaper where legal notices and
classified advertisements appear;
[
(III)
] 
(C)
 whenever possible, shall appear in a newspaper that is published at least one
day per week;
[
(IV)
] 
(D)
 shall be in a newspaper or combination of newspapers of general interest
and readership in the local district, and not of limited subject matter; and
[
(V)
] 
(E)
 shall be run once each week for the two weeks preceding the hearing.
(ii) The notice described in Subsection (2)(b)[
(i)(A)
] shall state that the local district
board intends to impose or increase a fee for a service provided by the local district and will
hold a public hearing on a certain day, time, and place fixed in the notice, which shall be not
less than seven days after the day the first notice is published, for the purpose of hearing
comments regarding the proposed imposition or increase of a fee and to explain the reasons for
the proposed imposition or increase.
[
(c)
] 
(d)
 (i) In lieu of providing notice under Subsection (2)(b), the local district board
of trustees may give the notice required under Subsection (2)(a) by mailing the notice to those
within the district who:
(A) will be charged the fee for a district service, if the fee is being imposed for the first
time; or
(B) are being charged a fee, if the fee is proposed to be increased.
(ii) Each notice under Subsection (2)[
(c)
]
(d)
(i) shall comply with Subsection
(2)[
(b)
]
(c)
(ii).
(iii) A notice under Subsection (2)[
(c)
]
(d)
(i) may accompany a district bill for an
existing fee.
[
(d)
] 
(e)
 If the hearing required under this section is combined with the public hearing
required under Section 
17B-1-610
, the notice requirement under this Subsection (2) is satisfied
if a notice that meets the requirements of Subsection (2)[
(b)
]
(c)
(ii) is combined with the notice
required under Section 
17B-1-609
.
[
(e)
] 
(f)
 Proof that notice was given as provided in Subsection (2)(b) or [
(c)
] 
(d)
 is
prima facie evidence that notice was properly given.
[
(f)
] 
(g)
 If no challenge is made to the notice given of a hearing required by Subsection
(1) within 30 days after the date of the hearing, the notice is considered adequate and proper.
(3) After holding a public hearing under Subsection (1), a local district board may:
(a) impose the new fee or increase the existing fee as proposed;
(b) adjust the amount of the proposed new fee or the increase of the existing fee and
then impose the new fee or increase the existing fee as adjusted; or
(c) decline to impose the new fee or increase the existing fee.
(4) This section applies to each new fee imposed and each increase of an existing fee
that occurs on or after July 1, 1998.
(5) (a) This section does not apply to an impact fee.
(b) The imposition or increase of an impact fee is governed by Title 11, Chapter 36a,
Impact Fees Act.
Section 7. Section 
17B-1-902
 is amended to read:
17B-1-902.
Lien for past due service fees -- Payment of property tax notice.
(1) (a) A local district may [
certify, to the treasurer of the county in which the
customer's property is located,
] 
file a lien on a customer's property for
 past due fees [
and
charges
] for commodities, services, or facilities that the district has provided to the customer's
property[
. (b) Subject
] 
by certifying, subject
 to Subsection (2), 
to the treasurer of the county in
which the customer's property is located
 the past due fees [
and charges
], including
, subject to
Section 
17B-1-902.1
,
 applicable interest [
and penalties, upon their
] 
and administrative costs.
(b) Upon
 certification under Subsection (1)(a), 
the past due fees, and if applicable,
interest and administrative costs,
 become a lien on the customer's property to which the
commodities, services, or facilities were provided[
, on a parity with and collectible at the same
time and in the same manner as general county taxes that are a lien on the property
].
(c) A lien filed in accordance with this section has the same priority as, but is separate
and distinct from, a property tax lien.
(2) (a) If a local district certifies past due fees under Subsection (1)(a), the county
treasurer shall include on a property tax notice issued in accordance with Section 
59-2-1317
 an
unpaid fee, administrative cost, or interest described in Subsection (1)(a).
(b) If an unpaid fee, administrative cost, or interest is included on a property tax notice
in accordance with Subsection (2)(a), the county treasurer shall on the property tax notice:
(i) clearly state that the unpaid fee, administrative cost, or interest is for a service
provided by the local district;
(ii) itemize the unpaid fee, administrative cost, or interest separate from any other tax,
fee, interest, or penalty that is included on the property tax notice in accordance with Section
59-2-1317
; and
(iii) state that if less than the full amount of the property tax and local district fees
included on the property tax notice are paid, the payment will be applied proportionately to the
balances due for property taxes and local district fees, which shall include all fees and other
permitted charges described in this section unless otherwise specified by the taxpayer and the
taxpayer demonstrates that the unpaid fees are being challenged by the taxpayer.
[
(2)
] 
(3)
 A lien under Subsection (1) is not valid if certification under Subsection (1) is
made after the filing for record of a document conveying title of the customer's property to a
new owner.
[
(3)
] 
(4)
 Nothing in this section may be construed to:
(a) waive or release the customer's obligation to pay fees [
or charges
] that the district
has imposed;
(b) preclude the certification of a lien under Subsection (1) with respect to past due
fees [
or charges
] for commodities, services, or facilities provided after the date that title to the
property is transferred to a new owner; or
(c) nullify or terminate a valid lien.
[
(4)
] 
(5)
 After all amounts owing under a lien established as provided in this section
have been paid, the local district shall file for record in the county recorder's office a release of
the lien.
Section 8. Section 
17B-1-902.1
 is enacted to read:
 17B-1-902.1.
Interest -- Collection of administrative costs.
(1) (a) A local district may charge interest on a past due fee or past due charge.
(b) If a local district charges interest as described in Subsection (1)(b), the local district
shall calculate the interest rate for a calendar year:
(i) based on the federal short-term rate determined by the secretary of the treasury
under Section 6621, Internal Revenue Code, in effect for the preceding fourth calendar quarter;
and
(ii) as simple interest at the rate of eighteen percentage points above the federal
short-term rate.
(c) If a local district charges interest on a past due fee collected by the local district,
regardless of whether the fee is certified, the local district may charge the interest monthly but
may not compound the interest more frequently than annually.
(2) (a) A local district may charge and collect only one of the following:
(i) a one-time penalty charge not to exceed 8% for a past-due fee; or
(ii) an administrative cost for some or all of the following:
(A) the collection cost of a past due fee or charge;
(B) reasonable attorney fees actually incurred for collection and foreclosure costs, if
applicable; and
(C) any other cost.
(b) A local district may not charge interest on an administrative cost.
Section 9. Section 
17B-1-903
 is amended to read:
17B-1-903.
Authority to require written application for water or sewer service
and to terminate for failure to pay -- Limitations.
(1) A local district that owns or controls a system for furnishing water or providing
sewer service or both may:
(a) before furnishing water or providing sewer service to a property, require the
property owner or an authorized agent to submit a written application, signed by the owner or
an authorized agent, agreeing to pay for all water furnished or sewer service provided to the
property, whether occupied by the owner or by a tenant or other occupant, according to the
rules and regulations adopted by the local district; and
(b) if a customer fails to pay for water furnished or sewer service provided to the
customer's property, discontinue furnishing water or providing sewer service to the property
until all amounts for water furnished or sewer service provided are paid, subject to Subsection
(2).
(2) Unless a valid lien has been established as provided in Section 
17B-1-902
, has not
been satisfied, and has not been terminated by a sale as provided in [
Subsection
] 
Section
17B-1-902
[
(2)
], a local district may not:
(a) use a customer's failure to pay for water furnished or sewer service provided to the
customer's property as a basis for not furnishing water or providing sewer service to the
property after ownership of the property is transferred to a subsequent owner; or
(b) require an owner to pay for water that was furnished or sewer service that was
provided to the property before the owner's ownership.
Section 10. Section 
17B-2a-506
 is amended to read:
17B-2a-506.
Different use charges for different units -- Use charges based on the
size of the land served -- Use charge may not be based on property value.
(1) An irrigation district may:
(a) divide the district into units and apply different use charges to the different units;
and
(b) base use charges upon the amount of water or electricity the district provides, the
area of the land served, or any other reasonable basis, as determined by the board of trustees.
(2) If an irrigation district imposes a use charge based on the size of the land served or
the amount of water allotted to the land:
(a) the assessor of the county in which the land is located shall assist the irrigation
district in ascertaining the identity of a parcel served by the district;
(b) the district shall notify the treasurer of the county in which the land is located of the
charge to be imposed for each parcel of land served by the district; and
(c) the treasurer of the county in which the land is located:
(i) shall:
(A) provide each landowner a notice of use charges as part of the annual tax notice as
an additional charge separate from ad valorem taxes;
(B) collect, receive, and provide an accounting for all money belonging to the district
from use charges; and
(C) remit to the irrigation district, by the tenth day of each month, the funds previously
collected by the county as use charges on the district's behalf; and
(ii) may receive and account for use charges separately from taxes upon real estate for
county purposes.
(3) (a) A use charge described in Subsection (2)(b) shall become a lien on the land
served as provided in Section 
17B-1-902
 except that the certification described in Subsection
17B-1-902
(1)[
(a)
] is not required.
(b) A lien described in Subsection (3)(a) shall remain in force until the use charge is
paid.
(c) The county treasurer shall release a lien described in Subsection (3)(a) upon receipt
of full payment of the use charge.
(4) A use charge may not be calculated on the basis of property value and does not
constitute an ad valorem property tax or other tax.
Section 11. Section 
59-2-1317
 is amended to read:
59-2-1317.
Tax notice -- Contents of notice -- Procedures and requirements for
providing notice.
(1) Subject to the other provisions of this section, the county treasurer shall:
(a) collect the taxes; and
(b) provide a notice to each taxpayer that contains the following:
(i) the kind and value of property assessed to the taxpayer;
(ii) the street address of the property, if available to the county;
(iii) that the property may be subject to a detailed review in the next year under Section
59-2-303.1
;
(iv) the amount of taxes levied;
(v) a separate statement of the taxes levied only on a certain kind or class of property
for a special purpose;
(vi) property tax information pertaining to taxpayer relief, options for payment of
taxes, and collection procedures;
(vii) if applicable, the amount of an assessment assessed in accordance with Section
11-42-401
;
(viii) if applicable, an unpaid fee, administrative cost, or interest for a local district in
accordance with Section 
17B-1-902
;
[
(viii)
] 
(ix)
 the date the taxes are due;
[
(ix)
] 
(x)
 the street address at which the taxes may be paid;
[
(x)
] 
(xi)
 the date on which the taxes are delinquent;
[
(xi)
] 
(xii)
 the penalty imposed on delinquent taxes;
[
(xii)
] 
(xiii)
 other information specifically authorized to be included on the notice
under this chapter; and
[
(xiii)
] 
(xiv)
 other property tax information approved by the commission.
(2) For any property for which property taxes are delinquent, the notice described in
Subsection (1) shall state, "Prior taxes are delinquent on this parcel."
(3) Except as provided in Subsection (4), the county treasurer shall:
(a) mail the notice required by this section, postage prepaid; or
(b) leave the notice required by this section at the taxpayer's residence or usual place of
business, if known.
(4) (a) Subject to the other provisions of this Subsection (4), a county treasurer may, at
the county treasurer's discretion, provide the notice required by this section by electronic mail if
a taxpayer makes an election, according to procedures determined by the county treasurer, to
receive the notice by electronic mail.
(b) A taxpayer may revoke an election to receive the notice required by this section by
electronic mail if the taxpayer provides written notice to the treasurer on or before October 1.
(c) A revocation of an election under this section does not relieve a taxpayer of the
duty to pay a tax due under this chapter on or before the due date for paying the tax.
(d) A county treasurer shall provide the notice required by this section using a method
described in Subsection (3), until a taxpayer makes a new election in accordance with this
Subsection (4), if:
(i) the taxpayer revokes an election in accordance with Subsection (4)(b) to receive the
notice required by this section by electronic mail; or
(ii) the county treasurer finds that the taxpayer's electronic mail address is invalid.
(e) A person is considered to be a taxpayer for purposes of this Subsection (4)
regardless of whether the property that is the subject of the notice required by this section is
exempt from taxation.
(5) (a) The county treasurer shall provide the notice required by this section to a
taxpayer on or before November 1.
(b) The county treasurer shall keep on file in the county treasurer's office the
information set forth in the notice.
(c) The county treasurer is not required to mail a tax receipt acknowledging payment.
(6) This section does not apply to property taxed under Section 
59-2-1302
 or
59-2-1307
.
Section 12. 
Effective date.
(1) Except as provided in Subsection (2), this bill takes effect on May 12, 2015.
(2) The actions affecting the following take effect on January 1, 2016:
(a) Section 
11-42-401
;
(b) Section 
17B-1-902
; and
(c) Section 
59-2-1317
.