Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 93 First Substitute (2017GS)

Sponsor

Sen. Harper, W.

Final action

Governor Signed 3/28/2017

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• requires a county treasurer to provide notice to an owner of property for which a municipality or a local district has incurred certain unpaid costs and expenses;
• requires the notice to include:
• the amount of unpaid costs and expenses;
• contact information for the property owner to contact the municipality or local district; and
• notification of what will happen if the unpaid costs and expenses are not paid; and
• makes technical changes.

Every vote on this bill

Bill text

PROPERTY ASSESSMENT NOTICE AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Wayne A. Harper
House Sponsor: 
Craig Hall
LONG TITLE
General Description:
This bill amends provisions relating to property assessment notices.
Highlighted Provisions:
This bill:
▸ requires a county treasurer to provide notice to an owner of property for which a
municipality or a local district has incurred certain unpaid costs and expenses;
▸ requires the notice to include:
• the amount of unpaid costs and expenses;
• contact information for the property owner to contact the municipality or local
district; and
• notification of what will happen if the unpaid costs and expenses are not paid;
and 
▸ makes technical changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
10-11-4
, as last amended by Laws of Utah 2011, Chapter 172
17-24-1
, as last amended by Laws of Utah 2012, Chapter 17
17B-1-902
, as last amended by Laws of Utah 2016, Chapter 353
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
10-11-4
 is amended to read:
10-11-4.
Costs of removal to be included in tax notice.
(1) A municipality may certify to the treasurer of the county in which a property
described in Section 
10-11-3
 is located, the unpaid costs and expenses that the municipality has
incurred under Section 
10-11-3
 with regard to the property.
(2) If the municipality certifies with the treasurer of the county any costs or expenses
incurred for a property under Section 
10-11-3
, the treasurer shall enter the amount of the costs
and expenses on the assessment and tax rolls of the county in the column prepared for that
purpose.
(3) If current tax notices have been mailed, the treasurer of the county may carry the
costs and expenses described in Subsection (2) on the assessment and tax rolls to the following
year.
(4) After entry by the treasurer of the county, the amount entered:
(a) shall have the force and effect of a valid judgment of the district court;
(b) is a lien upon the property; and
(c) shall be collected by the treasurer of the county in which the property is located at
the time of the payment of general taxes.
(5) Upon payment of the costs and expenses:
(a) the judgement is satisfied;
(b) the lien is released from the property; and
(c) receipt shall be acknowledged upon the general tax receipt issued by the treasurer.
(6) (a) If a municipality certifies unpaid costs and expenses under this section, the
treasurer of the county shall provide a notice, in accordance with this Subsection (6), to the
owner of the property for which the municipality has incurred the unpaid costs and expenses.
(b) In providing the notice required in Subsection (6)(a), the treasurer of the county
shall:
(i) include the amount of unpaid costs and expenses that a municipality has certified on
or before July 15 of the current year;
(ii) provide contact information, including a phone number, for the property owner to
contact the municipality to obtain more information regarding the amount described in
Subsection (6)(b)(i); and
(iii) notify the property owner that:
(A) if the amount described in Subsection (6)(b)(i) is not paid in full by September 15
of the current year, any unpaid amount will be included on the property tax notice required by
Section 
59-2-1317
; and
(B) the failure to pay the amount described in Subsection (6)(b)(i) has resulted in a lien
on the property in accordance with this section.
(c) The treasurer of the county shall provide the notice required by this Subsection (6)
to a property owner on or before August 1.
[
(6)
] 
(7)
 This section does not apply to any public building, public structure, or public
improvement.
Section 2. Section 
17-24-1
 is amended to read:
17-24-1.
General duties of treasurer.
The county treasurer shall:
(1) receive all money belonging to the county and all other money by law directed to be
paid to the treasurer, including proceeds of bonds, notes, or other evidences of indebtedness
issued under Title 11, Chapter 14, Local Government Bonding Act;
(2) deposit and invest all money received under Title 51, Chapter 7, State Money
Management Act;
(3) keep a record of the receipts and expenditures of all such money;
(4) disburse county money:
(a) on a county warrant issued by the county auditor; or
(b) subject to Section 
17-19a-301
, by a county check or such other payment mechanism
as may be adopted pursuant to Chapter 36, Uniform Fiscal Procedures Act for Counties;
(5) perform the duties assigned to the treasurer under Title 59, Chapter 2, Part 13,
Collection of Taxes;
(6) perform the duties under Title 59, Chapter 2, Part 13, Collection of Taxes, that have
been reassigned to the treasurer in an ordinance adopted under Section 
17-16-5.5
; [
and
]
(7) provide the notice required under Section 
10-11-4
 or 
17B-1-902
; and
[
(7)
] 
(8)
 perform other duties that are required by law or ordinance.
Section 3. Section 
17B-1-902
 is amended to read:
17B-1-902.
Lien for past due service fees -- Notice -- Partial payment allocation.
(1) (a) A local district may file a lien on a customer's property for past due fees for
commodities, services, or facilities that the district has provided to the customer's property by
certifying, subject to Subsection [
(2)
] 
(3)
, to the treasurer of the county in which the customer's
property is located the past due fees, including, subject to Section 
17B-1-902.1
, applicable
interest 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.
(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 treasurer of
the county shall provide a notice, in accordance with this Subsection (2), to the owner of the
property for which the local district has incurred the past due fees.
(b) In providing the notice required in Subsection (2)(a), the treasurer of the county
shall:
(i) include the amount of past due fees that a local district has certified on or before
July 15 of the current year;
(ii) provide contact information, including a phone number, for the property owner to
contact the local district to obtain more information regarding the amount described in
Subsection (2)(b)(i); and
(iii) notify the property owner that:
(A) if the amount described in Subsection (2)(b)(i) is not paid in full by September 15
of the current year, any unpaid amount will be included on the property tax notice required by
Section 
59-2-1317
; and
(B) the failure to pay the amount described in Subsection (2)(b)(i) has resulted in a lien
on the property in accordance with this section.
 (c) The treasurer of the county shall provide the notice required by this Subsection (2)
to a property owner on or before August 1.
[
(2)
] 
(3)
 (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)
] 
(3)
(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; and
(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
.
[
(3)
] 
(4)
 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.
[
(4)
] 
(5)
 Nothing in this section may be construed to:
(a) waive or release the customer's obligation to pay fees that the district has imposed;
(b) preclude the certification of a lien under Subsection (1) with respect to past due
fees 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.
[
(5)
] 
(6)
 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 4. 
Effective date.
This bill takes effect on January 1, 2018.