Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 168 Third Substitute (2018GS)

Sponsor

Rep. Webb, R. C.

Final action

Governor Signed 3/19/2018

Outcome

Became law — signed by Gov. Gary R. Herbert

Summary

What it does

• This bill:
• defines terms;
• clarifies certain existing grants of political subdivision lien authority to ensure that each grant provides an identifiable effective date, notice mechanism, and enforcement mechanism;
• imposes limits on political subdivision liens;
• provides that certain political subdivision liens are invalid against a subsequent bona fide purchaser if the lien is not recorded before the purchase;
• prohibits a county treasurer from including an item on the property tax notice unless the item's inclusion is expressly authorized in statute;
• amends the items that a county treasurer is required to include on a property tax notice;
• addresses the priority status of a political subdivision lien listed on the property tax notice;
• allows a tax sale for delinquencies of any item that is statutorily authorized to be included on the property tax notice; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

POLITICAL SUBDIVISION LIEN AUTHORITY
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: R. Curt Webb
Senate Sponsor: 
____________
LONG TITLE
General Description:
This bill addresses provisions related to political subdivision lien authority.
Highlighted Provisions:
This bill:
▸ defines terms;
▸ clarifies certain existing grants of political subdivision lien authority to ensure that
each grant provides an identifiable effective date, notice mechanism, and
enforcement mechanism;
▸ imposes limits on political subdivision liens;
▸ provides that certain political subdivision liens are invalid against a subsequent
bona fide purchaser if the lien is not recorded before the purchase;
▸ prohibits a county treasurer from including an item on the property tax notice unless
the item's inclusion is expressly authorized in statute;
▸ amends the items that a county treasurer is required to include on a property tax
notice;
▸ addresses the priority status of a political subdivision lien listed on the property tax
notice;
▸ allows a tax sale for delinquencies of any item that is statutorily authorized to be
included on the property tax notice; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
10-7-30
, Utah Code Annotated 1953
10-8-17
, as last amended by Laws of Utah 2010, Chapter 378
10-8-19
, Utah Code Annotated 1953
10-11-4
, as last amended by Laws of Utah 2017, Chapter 460
11-42-501
, as last amended by Laws of Utah 2015, Chapter 349
11-42a-201
, as enacted by Laws of Utah 2017, Chapter 470
11-42a-301
, as enacted by Laws of Utah 2017, Chapter 470
17B-1-902
, as last amended by Laws of Utah 2017, Chapter 460
17B-2a-506
, as last amended by Laws of Utah 2015, Chapter 349
17B-2a-1007
, as last amended by Laws of Utah 2015, Chapter 258
59-2-1317
, as last amended by Laws of Utah 2016, Chapter 353
59-2-1332.5
, as last amended by Laws of Utah 2016, Chapter 368
59-2-1343
, as last amended by Laws of Utah 1995, Chapter 181
ENACTS:
11-58-101
, Utah Code Annotated 1953
11-58-102
, Utah Code Annotated 1953
11-58-103
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
10-7-30
 is amended to read:
10-7-30.
Failure to pay for repairs -- Lien on company's property.
(1)
 In the event of the refusal of any [
such
] company to pave, repave
,
 or repair as
required [
herein
] 
in this section
 when so directed, upon the paving or repaving of any street
upon which [
its
] 
the company's
 track is laid, the municipality [
shall have power to
] 
may:
(a)
 pave, repave
,
 or repair the [
same,
] 
street;
 and
(b) collect
 the cost and expense of [
such
] 
the
 paving, repaving
,
 or repairing [
may be
collected
] by levy and sale of any property of [
such
] 
the
 company in the same manner as
special taxes are [
now or may be
] collected. [
Special
]
(2) The municipality may levy special
 taxes
,
 for the purpose [
of paying the cost of any
such paving or repaving, macadamizing
] 
described in Subsection (1)(b)
 or repairing of [
any
such
] 
the
 railway [
may be levied
]
,
 upon
:
(a) all as one property:
(i)
 the track, including the ties, iron, roadbed, right of way, sidetracks
,
 and
appurtenances[
,
]
;
 and
(ii)
 buildings and real estate belonging to [
any such
] 
the
 company and used for the
purpose of [
such
] 
the
 railway business [
all as one property,
]
;
 or [
upon such
]
(b) the
 parts of [
such
] 
the
 track, appurtenances
,
 and property as may be within the
district paved, repaved, macadamized
,
 or repaired[
, and shall be a lien upon the property levied
upon from the time of the levy until satisfied. No
]
.
(3) (a) The municipality may record the levied special taxes described in Subsection (2)
as a political subdivision lien, as that term is defined in Section 
11-58-102
, upon the levied
property, in accordance with Title 11, Chapter 58, Political Subdivision Lien Authority.
(b) Any
 mortgage, conveyance, pledge, transfer
,
 or encumbrance of [
any such
] 
the
property or of any rolling stock or personal property of [
any such
] 
the
 company[
, created or
suffered by it after the time when any street or part thereof upon which any railway shall have
been laid shall have been ordered paved, repaved, macadamized or repaired shall be made or
suffered except
] 
that the company creates or suffers is
 subject to the lien [
of such special taxes,
if such levy is in contemplation
].
Section 2. Section 
10-8-17
 is amended to read:
10-8-17.
City may act as distributing agent -- Collection of operating costs from
users.
(1)
 When the governing body of a city is acting as distributing agent of water, not the
property of the corporation, outside of or within its corporate limits, the governing body may
annually [
prior to
]
, before
 the commencement of the irrigation season
,
 determine and fix the
sum [
deemed
] 
considered
 necessary to meet the expense of the current year for the purpose of
:
(a)
 controlling, regulating
,
 and distributing [
such
] 
the
 water
;
 and
(b)
 constructing and keeping in repair the necessary means for diverting, conveying
,
and distributing the [
same, and they
] 
water.
(2) (a) The governing body
 may collect [
such
] 
the
 sum 
described in Subsection (1)
from the persons entitled to the use of [
such
] 
the
 water, pro rata according to acreage, whether
the acreage is situate within or without the corporate boundary of the city[
; provided, that the
funds so derived may not be appropriated or used
]
.
(b) The governing body may not appropriate or use the derived funds
 for any other
purpose[
, and in
] 
than the purposes described in Subsection (1).
(c) In
 the event that 
the governing body collects
 a greater sum [
is collected
] in any one
year than is necessary [
for said purpose, the excess thereof shall be carried
] 
under Subsection
(1), the governing body shall carry the excess
 to the account of the year next following and
[
applied to the purpose for which it was collected. Such sum shall be fixed and collected as
provided by ordinance, and until collected the same shall be
] 
apply the excess to the purposes
described in Subsection (1).
(d) The governing body shall enact an ordinance fixing and providing for the collection
of the sum described in Subsection (1).
(3) (a) Until the governing body collects the sum described in Subsection (1), the sum
is
 a 
political subdivision
 lien
, as that term is defined in Section 
11-58-102
,
 on [
such
] 
the
subject
 water rights and the land irrigated [
thereby
] 
by the water, in accordance with Title 11,
Chapter 58, Political Subdivision Lien Authority
.
(b) If the lien amount is not paid in full by September 15 of a given year:
(i) the governing body shall certify any unpaid amount to the treasurer of the county in
which the liened property is located; and
(ii) the county treasurer shall include the certified amount on the property tax notice
required by Section 
59-2-1317
 for that year.
Section 3. Section 
10-8-19
 is amended to read:
10-8-19.
Water supply -- Special tax for increasing supply when city acting as
distributing agent.
(1)
 Whenever a city is acting as distributing agent of water, not the property of the
corporation, outside of or within the corporate limits of such city, upon written petition of the
owners of [
such
] 
the
 water, [
it
] 
the city
 may increase the supply of water [
owned by such
persons
] 
that the petitioners own
 by any means provided in Section 
10-8-18
[
, and for that
purpose
]
.
(2) (a) To increase the supply of water under Subsection (1), the city
 may levy and
collect from the owners of [
such
] 
the
 water a tax not exceeding [
such
] 
the
 sum per acre of land
owned [
by such persons as may have been
] 
as
 agreed upon and designated in [
said
] 
the
petition[
; said tax when so collected to be appropriated exclusively to said purposes, except
such part thereof
]
.
(b) The city shall appropriate the tax collected under Subsection (2)(a) exclusively to
increase the supply of water under Subsection (1), except
 as is necessary to pay the expense of
levying and collecting the [
same. Said tax shall constitute
] 
tax.
(3) (a) Until the city collects the tax described in Subsection (2), the unpaid tax is
 a
political subdivision
 lien
, as that term in defined in Section 
11-58-102
,
 upon the 
owner's
 water
rights [
of the persons
] and the land [
irrigated thereby, and shall be levied and collected as
provided in Section 
10-8-17
] 
that the water irrigates, in accordance with Title 11, Chapter 58,
Political Subdivision Lien Authority
.
(b) If the lien amount is not paid in full by September 15 of a given year:
(i) the city shall certify any unpaid amount to the treasurer of the county in which the
liened property is located; and
(ii) the county treasurer shall include the certified amount on the property tax notice
required by Section 
59-2-1317
 for that year.
Section 4. 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) 
(a)
 After entry by the treasurer of the county[
,
] 
under Subsection (2):
(i)
 the amount entered[
: (a) shall have the force and effect of a valid judgment of the
district court; (b)
] is 
a nonrecurring direct charge that constitutes
 a 
political subdivision
 lien
, as
those terms are defined in Section 
11-58-102
,
 upon the property[
; and
] 
in accordance with Title
11, Chapter 58, Political Subdivision Lien Authority; and
[
(c)
] 
(ii)
 [
shall be collected by the
] 
the
 treasurer of the county in which the property is
located 
shall collect the amount entered
 at the time of the payment of general taxes.
(b) (i) Notwithstanding Subsection (7), the municipality may pursue judicial
foreclosure to enforce the lien rather than relying on a tax sale.
(ii) If the municipality pursues judicial foreclosure under this Subsection (4)(b):
(A) the municipality shall record the lien in the office of the recorder of the county in
which the liened property is located; and
(B) the priority date of the lien, for the purpose of the judicial foreclosure, is the date
on which the municipality records the lien.
(5) Upon payment of the costs and expenses 
that the treasurer of the county enters
under Subsection (2)
:
[
(a) the judgement is satisfied;
]
[
(b)
] 
(a)
 the lien 
described in Subsection (4)
 is released from the property; [
and
]
(b) the municipality shall record a release of the lien in the office of the recorder of the
county in which the liened property is located; and
[
(c)
] 
(c)
 [
receipt shall be acknowledged
] 
the treasurer shall acknowledge receipt
 upon
the general tax receipt [
issued by
] 
that
 the treasurer 
issues
.
(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) 
unless the municipality completes a judicial foreclosure under Subsection (4)(b),
 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
] 
Subsection (4)
.
(c) The treasurer of the county shall provide the notice required by this Subsection (6)
to a property owner on or before August 1.
(d) If the municipality pursues judicial foreclosure under Subsection (4)(b) and
completes the judicial foreclosure, before any tax sale proceedings on a property described in
Subsection (1), the treasurer of the county shall remove from the assessment roll any costs or
expenses that the treasurer added to the assessment roll under Subsection (2).
(7) If the amount described in Subsection (6)(b)(i) is not paid in full by September 15
of a given year, the county treasurer shall include any unpaid amount on the property tax notice
required by Section 
59-2-1317
 for that year.
[
(7)
] 
(8)
 This section does not apply to any public building, public structure, or public
improvement.
Section 5. Section 
11-42-501
 is amended to read:
11-42-501.
Assessment constitutes a lien -- Characteristics of an assessment lien.
(1) 
(a)
 [
Each
] 
If the governing body of the local entity that adopts an assessment
resolution or ordinance records the assessment resolution or ordinance and the notice of
proposed assessment, in accordance with Section 
11-42-206
, in the office of the recorder of the
county in which the assessed property is located, each
 assessment levied under this chapter,
including any installment of an assessment, interest, and any penalties and costs of collection,
constitutes a 
political subdivision
 lien
, as that term is defined in Section 
11-58-102
,
 against the
property assessed
, in accordance with Title 11, Chapter 58, Political Subdivision Lien
Authority,
 as of the effective date of the assessment resolution or ordinance.
(b) If an assessment levied under a recorded assessment resolution or ordinance is not
paid in full by September 15 of a given year:
(i) the governing body of the local entity that levies the assessment shall certify any
unpaid amount to the treasurer of the county in which the assessed property is located; and
(ii) the county treasurer shall include the certified amount on the property tax notice
required by Section 
59-2-1317
 for that year.
(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) 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
:
(i)
 a sale of the property for or on account of a delinquent general property tax, special
tax, or other assessment
;
 or
(ii)
 the issuance of a tax deed, an assignment of interest by the county, or a sheriff's
certificate of sale or deed.
Section 6. Section 
11-42a-201
 is amended to read:
11-42a-201.
Resolution or ordinance designating an energy assessment area,
levying an assessment, and issuing an energy assessment bond.
(1) (a) Except as otherwise provided in this chapter, and subject to the requirements of
this part, at the request of a property owner on whose property or for whose benefit an
improvement is being installed or being reimbursed, a governing body of a local entity may
adopt an energy assessment resolution or an energy assessment ordinance that:
(i) designates an energy assessment area;
(ii) levies an assessment within the energy assessment area; and
(iii) if applicable, authorizes the issuance of an energy assessment bond.
(b) The boundaries of a proposed energy assessment area may:
(i) include property that is not intended to be assessed; and
(ii) overlap, be coextensive with, or be substantially coterminous with the boundaries
of any other energy assessment area or an assessment area created under Title 11, Chapter 42,
Assessment Area Act.
(c) The energy assessment resolution or ordinance described in Subsection (1)(a) is
adequate for purposes of identifying the property to be assessed within the energy assessment
area if the resolution or ordinance describes the property to be assessed by legal description and
tax identification number.
(2) (a) A local entity that adopts an energy assessment resolution or ordinance under
Subsection (1)(a) shall give notice of the adoption by:
(i) 
(A)
 publishing a copy or a summary of the resolution or ordinance once in a
newspaper of general circulation where the energy assessment area is located; or
[
(ii)
] 
(B)
 if there is no newspaper of general circulation where the energy assessment
area is located, posting a copy of the resolution or ordinance in at least three public places
within the local entity's jurisdictional boundaries for at least 21 days[
.
]
;
(ii) recording the original or certified copy of the energy assessment resolution or
ordinance in the office of the recorder of the county in which the property to be assessed is
located; and
(iii) filing with the recorder of the county in which the property to be assessed is
located a notice of proposed assessment that:
(A) states that the local entity has designated an energy assessment area; and
(B) lists, by legal description and tax identification number as identified on county
records, the property proposed to be assessed.
(b) Except as provided in Subsection (2)(a), a local entity is not required to make any
other publication or posting of the resolution or ordinance.
(c) If a local entity fails to comply with the requirements of Subsection (2)(a):
(i) the failure does not invalidate the designation of an energy assessment area; and
(ii) the local entity may not assess a levy against a subsequent purchaser of a benefitted
property that lacked recorded notice unless:
(A) the subsequent purchaser gives written consent;
(B) the subsequent purchaser has actual notice of the assessment levy; or
(C) the subsequent purchaser purchased the property after a corrected notice was filed
under Subsection (2)(d).
(d) The local entity may file a corrected notice under Subsection (2)(a)(ii) or (iii) if the
entity fails to comply with the date or other requirements for recording notice of the energy
assessment resolution or ordinance.
(e) If a governing body has filed a corrected notice under Subsection (2)(d), the local
entity may not retroactively collect or adjust the amount of the levy to recapture lost funds for a
levy that the local entity was prohibited from collecting, if applicable, under Subsection (2)(c).
(3) Notwithstanding any other statutory provision regarding the effective date of a
resolution or ordinance, each energy assessment resolution or ordinance takes effect:
(a) on the date of publication or posting of the notice under Subsection (2); or
(b) at a later date as provided in the resolution or ordinance.
(4) (a) The governing body of each local entity that has adopted an energy assessment
resolution or ordinance under Subsection (1) shall, within five days after the effective date of
the resolution or ordinance, file a notice of assessment interest with the recorder of the county
in which the property to be assessed is located.
(b) Each notice of assessment interest under Subsection (4)(a) shall:
(i) state that the local entity has an assessment interest in the property to be assessed;
and
(ii) describe the property to be assessed by legal description and tax identification
number.
(c) A local entity's failure to file a notice of assessment interest under this Subsection
(4) has no effect on the validity of an assessment levied under an energy assessment resolution
or ordinance adopted under Subsection (1).
Section 7. Section 
11-42a-301
 is amended to read:
11-42a-301.
Assessment constitutes a lien -- Characteristics of an energy
assessment lien.
(1) 
(a)
 [
Each
] 
If a local entity that adopts an assessment resolution or ordinance records
the assessment resolution or ordinance and the notice of proposed assessment, in accordance
with Section 
11-42a-201
, in the office of the recorder of the county in which the assessed
property is located, each
 assessment levied under this chapter, including any installment of an
assessment, interest, and any penalties and costs of collection, constitutes a 
political
subdivision
 lien
, as that term is defined in Section 
11-58-102
,
 against the assessed property
, in
accordance with Title 11, Chapter 58, Political Subdivision Lien Authority
, beginning on the
effective date of the energy assessment resolution or ordinance that the local entity adopts
under Subsection 
11-42a-201
(1)(a).
(b) If an energy assessment levied under a recorded energy assessment resolution or
ordinance is not paid in full by September 15 of a given year:
(i) the local entity that levies the energy assessment shall certify any unpaid amount to
the treasurer of the county in which the assessed property is located; and
(ii) the county treasurer shall include the certified amount on the property tax notice
required by Section 
59-2-1317
 for that year.
(2) An energy assessment 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) has the same priority as, but is separate and distinct from:
(i) a lien for general property taxes; or
(ii) any other energy assessment lien levied under this chapter;
(c) applies to any reduced payment obligations without interruption, change in priority,
or alteration in any manner; and
(d) continues until the assessment and any related reduced payment obligations,
interest, penalties, and costs are paid, regardless of:
(i) a sale of the property for or on account of a delinquent general property tax, special
tax, or other assessment; or
(ii) the issuance of a tax deed, an assignment of interest by the county, or a sheriff's
certificate of sale or deed.
Section 8. Section 
11-58-101
 is enacted to read:
CHAPTER 58. POLITICAL SUBDIVISION LIEN AUTHORITY
 11-58-101.
Title.
This chapter is known as "Political Subdivision Lien Authority."
Section 9. Section 
11-58-102
 is enacted to read:
 11-58-102.
Definitions.
As used in this chapter:
(1) "Direct charge" means a charge, fee, assessment, or amount, other than a property
tax, that a political subdivision charges to a property owner.
(2) "Nonrecurring direct charge" means a direct charge that a political subdivision
assesses or imposes on a one-time or case-by-case basis rather than a regular assessment over
multiple calendar years.
(3) "Political subdivision" means:
(a) a county, as that term is defined in Section 
17-50-101
;
(b) a municipality, as that term is defined in Section 
10-1-104
;
(c) a local district, as that term is defined in Section 
17B-1-102
;
(d) a special service district, as that term is defined in Section 
17D-1-102
;
(e) an interlocal entity, as that term is defined in Section 
11-13-103
;
(f) a community reinvestment agency created under Title 17C, Limited Purpose Local
Government Entities - Community Reinvestment Agency Act;
(g) a local building authority, as that term is defined in Section 
17D-2-102
; or
(h) a conservation district, as that term is defined in Section 
17D-3-102
.
(4) "Political subdivision lien" means a lien that a statute expressly authorizes a
political subdivision to hold and record, including a direct charge that constitutes, according to
an express statutory provision, a lien.
(5) "Property tax" means a tax imposed on real property under Title 59, Chapter 2,
Property Tax Act, Title 59, Chapter 3, Tax Equivalent Property Act, or Title 59, Chapter 4,
Privilege Tax.
(6) "Tax sale" means the tax sale described in Title 59, Chapter 2, Part 13, Collection
of Taxes.
Section 10. Section 
11-58-103
 is enacted to read:
 11-58-103.
Political subdivision liens -- Status -- Limitations.
(1) Unless expressly granted in statute, a political subdivision has no lien authority or
lien rights when a property owner fails to pay a direct charge for:
(a) a service that the political subdivision renders; or
(b) a product, an item, or goods that the political subdivision delivers.
(2) A political subdivision lien other than a lien described in Subsection (3):
(a) (i) is not equivalent to and does not have the same priority as property tax; and
(ii) is not subject to the same collection and tax sale procedures as a property tax;
(b) is effective as of the date on which the lienholder records the lien in the office of
the recorder of the county in which the property is located;
(c) is subordinate in priority to all encumbrances on the property existing on the date
on which the municipality records the lien; and
(d) is invalid and does not attach to the property if:
(i) the lienholder does not record the lien; or
(ii) a subsequent bona fide purchaser purchases the liened property for value before the
lienholder records the lien.
(3) (a) A political subdivision lien that is included on the property tax notice in
accordance with Section 
59-2-1317
 or another express statutory provision:
(i) under Subsection 
59-2-1317
(3), has the same priority as tax and is collected in a tax
sale in accordance with Title 59, Chapter 2, Part 13, Collection of Taxes, if:
(A) in order to hold the lien, statute requires the lienholder to record the lien or a
resolution, ordinance, or order, and the lienholder makes the required recording; or
(B) statute does not require the lienholder to record the lien or a resolution, ordinance,
or order; and
(ii) except as provided in Subsection (3)(b):
(A) attaches to the property; and
(B) is valid against a subsequent bona fide purchaser of the property.
(b) Notwithstanding Subsection (3)(a)(ii), regardless of inclusion on the property tax
notice in accordance with Section 
59-2-1317
, if a political subdivision fails to record a lien for
a nonrecurring direct charge in the office of the recorder of the county in which the liened
property is located before a subsequent bona fide purchaser purchases the property, the lien:
(i) does not attach to the property; and
(ii) is invalid against the subsequent bona fide purchaser.
(4) If the holder of a political subdivision lien records the lien, upon payment of the
amount that constitutes the lien:
(a) the lien is released from the property; and
(b) the lienholder shall record a release of the lien in the same recorder's office in
which the lienholder recorded the lien.
Section 11. 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
] 
hold
 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 (3), to the treasurer of the county in which the customer's
property is located the 
amount of
 past due fees, including, subject to Section 
17B-1-902.1
,
applicable interest and administrative costs.
(b) 
(i)
 Upon certification under Subsection (1)(a), the past due fees, and if applicable,
interest and administrative costs, become a 
nonrecurring direct charge that constitutes a
political subdivision
 lien
, as those terms are defined in Section 
11-58-102
,
 on the customer's
property to which the commodities, services, or facilities were provided 
in accordance with
Title 11, Chapter 58, Political Subdivision Lien Authority
.
[
(c)
] 
(ii)
 A lien [
filed in accordance with this section
] 
described in this Subsection (1)
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
] 
Subsection (1)(b)
.
(c) The treasurer of the county shall provide the notice required by this Subsection (2)
to a property owner on or before August 1.
(3) (a) If a local district certifies [
past due fees under
] 
an unpaid amount in accordance
with
 Subsection (1)(a), the county treasurer shall include 
the unpaid amount
 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 (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
.
(4) A lien under Subsection (1) is not valid if 
the local district makes
 certification
under Subsection [
(1) is made
] 
(1)(a)
 after the filing for record of a document conveying title of
the customer's property to a new owner.
(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.
(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 12. 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
required in Section 
59-2-1317
 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
(D) collect any unpaid use charges in accordance with Title 59, Chapter 2, Part 13,
Collection of Taxes; 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
] 
is a political
subdivision lien, as that term is defined in Section 
11-58-102
,
 on the land served
,
 as provided
in [
Section 
17B-1-902
] 
Subsection 
17B-1-902
(1),
 except that the certification described in
Subsection 
17B-1-902
(1)
(a)
 is not required 
if the district makes the notification to the county
treasurer required in Subsection (2)(b)
.
(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 13. Section 
17B-2a-1007
 is amended to read:
17B-2a-1007.
Contract assessments.
(1) As used in this section:
(a) "Assessed land" means:
(i) for a contract assessment under a water contract with a private water user, the land
owned by the private water user that receives the beneficial use of water under the water
contract; or
(ii) for a contract assessment under a water contract with a public water user, the land
within the boundaries of the public water user that is within the boundaries of the water
conservancy district and that receives the beneficial use of water under the water contract.
(b) "Contract assessment" means an assessment levied as provided in this section by a
water conservancy district on assessed land.
(c) "Governing body" means:
(i) for a county, city, or town, the legislative body of the county, city, or town;
(ii) for a local district, the board of trustees of the local district;
(iii) for a special service district:
(A) the legislative body of the county, city, or town that established the special service
district, if no administrative control board has been appointed under Section 
17D-1-301
; or
(B) the administrative control board of the special service district, if an administrative
control board has been appointed under Section 
17D-1-301
; and
(iv) for any other political subdivision of the state, the person or body with authority to
govern the affairs of the political subdivision.
(d) "Petitioner" means a private petitioner or a public petitioner.
(e) "Private petitioner" means an owner of land within a water conservancy district
who submits a petition to a water conservancy district under Subsection (3) to enter into a
water contract with the district.
(f) "Private water user" means an owner of land within a water conservancy district
who enters into a water contract with the district.
(g) "Public petitioner" means a political subdivision of the state:
(i) whose territory is partly or entirely within the boundaries of a water conservancy
district; and
(ii) that submits a petition to a water conservancy district under Subsection (3) to enter
into a water contract with the district.
(h) "Public water user" means a political subdivision of the state:
(i) whose territory is partly or entirely within the boundaries of a water conservancy
district; and
(ii) that enters into a water contract with the district.
(i) "Water contract" means a contract between a water conservancy district and a
private water user or a public water user under which the water user purchases, leases, or
otherwise acquires the beneficial use of water from the water conservancy district for the
benefit of:
(i) land owned by the private water user; or
(ii) land within the public water user's boundaries that is also within the boundaries of
the water conservancy district.
(j) "Water user" means a private water user or a public water user.
(2) A water conservancy district may levy a contract assessment as provided in this
section.
(3) (a) The governing body of a public petitioner may authorize its chief executive
officer to submit a written petition on behalf of the public petitioner to a water conservancy
district requesting to enter into a water contract.
(b) A private petitioner may submit a written petition to a water conservancy district
requesting to enter into a water contract.
(c) Each petition under this Subsection (3) shall include:
(i) the petitioner's name;
(ii) the quantity of water the petitioner desires to purchase or otherwise acquire;
(iii) a description of the land upon which the water will be used;
(iv) the price to be paid for the water;
(v) the amount of any service, turnout, connection, distribution system, or other charge
to be paid;
(vi) whether payment will be made in cash or annual installments;
(vii) a provision requiring the contract assessment to become a lien on the land for
which the water is petitioned and is to be allotted; and
(viii) an agreement that the petitioner is bound by the provisions of this part and the
rules and regulations of the water conservancy district board of trustees.
(4) (a) If the board of a water conservancy district desires to consider a petition
submitted by a petitioner under Subsection (3), the board shall:
(i) publish notice of the petition and of the hearing required under Subsection (4)(a)(ii)
at least once a week in two successive weeks in a newspaper of general circulation within the
county in which the political subdivision or private petitioner's land, as the case may be, is
located; and
(ii) hold a public hearing on the petition.
(b) Each notice under Subsection (4)(a)(i) shall:
(i) state that a petition has been filed and that the district is considering levying a
contract assessment; and
(ii) give the date, time, and place of the hearing required under Subsection (4)(a)(ii).
(c) (i) At each hearing required under Subsection (4)(a)(ii), the board of trustees of the
water conservancy district shall:
(A) allow any interested person to appear and explain why the petition should not be
granted; and
(B) consider each written objection to the granting of the petition that the board
receives before or at the hearing.
(ii) The board of trustees may adjourn and reconvene the hearing as the board
considers appropriate.
(d) (i) Any interested person may file with the board of the water conservancy district,
at or before the hearing under Subsection (4)(a)(ii), a written objection to the district's granting
a petition.
(ii) Each person who fails to submit a written objection within the time provided under
Subsection (4)(d)(i) is considered to have consented to the district's granting the petition and
levying a contract assessment.
(5) After holding a public hearing as required under Subsection (4)(a)(ii), the board of
trustees of a water conservancy district may:
(a) deny the petition; or
(b) grant the petition, if the board considers granting the petition to be in the best
interests of the district.
(6) The board of a water conservancy district that grants a petition under this section
may:
(a) make an allotment of water for the benefit of assessed land;
(b) authorize any necessary construction to provide for the use of water upon the terms
and conditions stated in the water contract;
(c) divide the district into units and fix a different rate for water purchased or otherwise
acquired and for other charges within each unit, if the rates and charges are equitable, although
not equal and uniform, for similar classes of services throughout the district; and
(d) levy a contract assessment on assessed land.
(7) (a) The board of trustees of each water conservancy district that levies a contract
assessment under this section shall:
(i) cause a certified copy of the resolution, ordinance, or order levying the assessment
to be recorded in the office of the recorder of each county in which assessed land is located;
and
(ii) on or before July 1 of each year after levying the contract assessment, certify to the
auditor of each county in which assessed land is located the amount of the contract assessment.
(b) Upon the recording of the resolution [
or ordinance under
]
, ordinance, or order, in
accordance with
 Subsection (7)(a)(i), the contract assessment associated with allotting water to
the assessed land under the water contract becomes a [
perpetual lien
] 
political subdivision lien,
as that term is defined in Section 
11-58-102
,
 on the assessed land
, in accordance with Title 11,
Chapter 58, Political Subdivision Lien Authority, as of the effective date of the resolution,
ordinance, or order
.
(c) 
(i)
 Each county in which assessed land is located shall collect the contract
assessment in the same manner as taxes levied by the county.
(ii) If the amount of a contract assessment levied under this section is not paid in full
by September 15 of a given year:
(A) the governing body of the water conservancy district that levies the contract
assessment shall certify any unpaid amount to the treasurer of the county in which the property
is located; and
(B) the county treasurer shall include the certified amount on the property tax notice
required by Section 
59-2-1317
 for that year.
(8) (a) The board of trustees of each water conservancy district that levies a contract
assessment under this section shall:
(i) hold a public hearing, before August 8 of each year in which a contract assessment
is levied, to hear and consider objections filed under Subsection (8)(b); and
(ii) twice publish a notice, at least a week apart:
(A) (I) in a newspaper of general circulation in each county with assessed land included
within the district boundaries; or
(II) if there is no newspaper of general circulation within the county, in a newspaper of
general circulation in an adjoining county;
(B) that contains:
(I) a general description of the assessed land;
(II) the amount of the contract assessment; and
(III) the time and place of the public hearing under Subsection (8)(a)(i).
(b) An owner of assessed land within the water conservancy district who believes that
the contract assessment on the owner's land is excessive, erroneous, or illegal may, before the
hearing under Subsection (8)(a)(i), file with the board of trustees a verified, written objection to
the assessment, stating the grounds for the objection.
(c) (i) At each hearing under Subsection (8)(a)(i), the board of trustees shall hear and
consider the evidence and arguments supporting each objection.
(ii) After hearing and considering the evidence and arguments supporting an objection,
the board of trustees:
(A) shall enter a written order, stating its decision; and
(B) may modify the assessment.
(d) (i) An owner of assessed land may file a petition in district court seeking review of
a board of trustees' order under Subsection (8)(c)(ii)(A).
(ii) Each petition under Subsection (8)(d)(i) shall:
(A) be filed within 30 days after the board enters its written order;
(B) state specifically the part of the board's order for which review is sought; and
(C) be accompanied by a bond with good and sufficient security in an amount not
exceeding $200, as determined by the court clerk.
(iii) If more than one owner of assessed land seeks review, the court may, upon a
showing that the reviews may be consolidated without injury to anyone's interests, consolidate
the reviews and hear them together.
(iv) The court shall act as quickly as possible after a petition is filed.
(v) A court may not disturb a board of trustees' order unless the court finds that the
contract assessment on the petitioner's assessed land is manifestly disproportionate to
assessments imposed upon other land in the district.
(e) If no petition under Subsection (8)(d) is timely filed, the contract assessment is
conclusively considered to have been made in proportion to the benefits conferred on the land
in the district.
(9) Each resolution, ordinance, or order under which a water conservancy district
levied a Class B, Class C, or Class D assessment before April 30, 2007, under the law in effect
at the time of the levy is validated, ratified, and confirmed, and a water conservancy district
may continue to levy the assessment according to the terms of the resolution, ordinance, or
order.
(10) A contract assessment is not a levy of an ad valorem property tax and is not
subject to the limits stated in Section 
17B-2a-1006
.
Section 14. Section 
59-2-1317
 is amended to read:
59-2-1317.
Tax notice -- Contents of notice -- Procedures and requirements for
providing notice.
(1) As used in this section, "political subdivision lien" means the same as that term is
defined in Section 
11-58-102
.
[
(1)
] 
(2)
 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, a political subdivision lien for municipal water distribution, as
described in Section 
10-8-17
, or a political subdivision lien for an increase in supply from a
municipal water distribution, as described in Section 
10-8-19
;
(viii) if applicable, a political subdivision lien for unpaid abatement fees as described
in Section 
10-11-4
;
[
(vii)
] 
(ix)
 if applicable, 
a political subdivision lien for
 the amount of an assessment
assessed in accordance with Section 
11-42-401
or 
11-42a-203
;
[
(viii)
] 
(x)
 if applicable, 
for a local district in accordance with Section 
17B-1-902
, a
political subdivision lien for
 an unpaid fee, administrative cost, or interest [
for a local district in
accordance with Section 
17B-1-902
]
;
(xi) if applicable, a political subdivision lien for an unpaid irrigation district use charge
as described in Section 
17B-2a-506
;
(xii) if applicable, a political subdivision lien for a contract assessment under a water
contract, as described in Section 
17B-2a-1007
;
[
(ix)
] 
(xiii)
 the date the taxes are due;
[
(x)
] 
(xiv)
 the street address at which the taxes may be paid;
[
(xi)
] 
(xv)
 the date on which the taxes are delinquent;
[
(xii)
] 
(xvi)
 the penalty imposed on delinquent taxes;
[
(xiii)
] 
(xvii)
 a statement that explains the taxpayer's right to direct allocation of a
partial payment in accordance with Subsection [
(7)
] 
(9)
; 
[
(xiv)
] 
(xviii)
 other information specifically authorized to be included on the notice
under this chapter; and
[
(xv)
] 
(xix)
 other property tax information approved by the commission.
(3) (a) Unless expressly allowed under this section or another statutory provision, the
treasurer may not add an amount to be collected to the property tax notice.
(b) If the county treasurer adds an amount to be collected to the property tax notice
under this section or another statutory provision that expressly authorizes the item's inclusion
on the property tax notice:
(i) the amount has the same priority as property tax; and
(ii) a delinquency of the amount triggers a tax sale, in accordance with Section
59-2-1343
.
[
(2)
] 
(4)
 For any property for which property taxes are delinquent, the notice described
in Subsection [
(1)
] 
(2)
 shall state, "Prior taxes are delinquent on this parcel."
[
(3)
] 
(5)
 Except as provided in Subsection [
(4)
] 
(6)
, 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)
] 
(6)
 (a) Subject to the other provisions of this Subsection [
(4)
] 
(6)
, 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)
] 
(5)
, until a taxpayer makes a new election in accordance with this
Subsection [
(4)
] 
(6)
, if:
(i) the taxpayer revokes an election in accordance with Subsection [
(4)
] 
(6)
(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)
] 
(6)
regardless of whether the property that is the subject of the notice required by this section is
exempt from taxation.
[
(5)
] 
(7)
 (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)
] 
(8)
 This section does not apply to property taxed under Section 
59-2-1302
 or
59-2-1307
.
[
(7)
] 
(9)
 (a) A taxpayer who pays less than the full amount due on the taxpayer's
property tax notice may, on a form provided by the county treasurer, direct how the county
treasurer allocates the partial payment between:
(i) the total amount due for property tax;
(ii) the amount due for assessments;
(iii) the amount due for past due local district fees; and
(iv) any other amounts due on the property tax notice.
(b) The county treasurer shall comply with a direction submitted to the county treasurer
in accordance with Subsection [
(7)
] 
(9)
(a).
(c) The provisions of this Subsection [
(7)
] 
(9)
 do not:
(i) affect the right or ability of a local entity to pursue any available remedy for
non-payment of any item listed on a taxpayer's property tax notice; or
(ii) toll or otherwise change any time period related to a remedy described in
Subsection [
(7)
] 
(9)
(c)(i).
Section 15. Section 
59-2-1332.5
 is amended to read:
59-2-1332.5.
Mailing notice of delinquency or publication of delinquent list --
Contents -- Notice -- Definitions.
(1) As used in this section, "business entity" means:
(a) an association;
(b) a corporation;
(c) a limited liability company;
(d) a partnership;
(e) a trust; or
(f) a business entity similar to Subsections (1)(a) through (e).
[
(1)
] 
(2)
 The county treasurer shall provide notice of delinquency in the payment of
property taxes 
and any other item allowed on the property tax notice under Section 
59-2-1317
or another express statutory authorization
:
(a) except as provided in Subsection [
(4)
] 
(5)
, on or before December 31 of each
calendar year; and
(b) in a manner described in Subsection [
(2)
] 
(3)
.
[
(2) A
] 
(3) The
 notice [
of delinquency in the payment of property taxes
] 
described in
Subsection (2)
 shall be provided by:
(a) (i) mailing a written notice that includes the information described in Subsection
[
(3)
] 
(4)
(a), postage prepaid, to:
(A) each delinquent taxpayer; and
(B) if the delinquent property taxes 
or other items described in Subsection (2)
 are
assessed on a base parcel, the record owner of each subdivided lot; and
(ii) making available to the public a list of delinquencies in the payment of property
taxes:
(A) by electronic means; and
(B) that includes the information required by Subsection [
(3)
] 
(4)
(b); or
(b) publishing a list of delinquencies in the payment of property taxes 
and other items
described in Subsection (2)
:
(i) in one issue of a newspaper having general circulation in the county;
(ii) that lists each delinquency in alphabetical order by:
(A) the last name of the delinquent taxpayer; or
(B) if the delinquent taxpayer is a business entity, the name of the business entity; and
(iii) that includes the information described in Subsection [
(3)
] 
(4)
(b).
[
(3)
] 
(4)
 (a) A written notice of delinquency [
in the payment of property taxes
]
described in Subsection [
(2)
] 
(3)
(a)(i) shall include:
(i) a statement that delinquent taxes 
and other items described in Subsection (2)
 are
due;
(ii) the amount of delinquent taxes 
and other items described in Subsection (2)
 due, not
including any penalties imposed in accordance with this chapter;
(iii) (A) the name of the delinquent taxpayer; or
(B) if the delinquent taxpayer is a business entity, the name of the business entity;
(iv) (A) a description of the delinquent property; or
(B) the property identification number of the delinquent property;
(v) a statement that a penalty shall be imposed in accordance with this chapter; and
(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:
(A) the delinquent taxes 
and other items described in Subsection (2)
; and
(B) the penalty.
(b) The list of delinquencies described in Subsection [
(2)
] 
(3)
(a)(ii) or [
(2)
] 
(3)
(b) shall
include:
(i) the amount of delinquent taxes 
and other items described in Subsection (2)
 due, not
including any penalties imposed in accordance with this chapter;
(ii) (A) the name of the delinquent taxpayer; or
(B) if the delinquent taxpayer is a business entity, the name of the business entity;
(iii) (A) a description of the delinquent property; or
(B) the property identification number of the delinquent property;
(iv) a statement that a penalty shall be imposed in accordance with this chapter; and
(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:
(A) the delinquent taxes 
and other items described in Subsection (2)
; and
(B) the penalty.
[
(4)
] 
(5)
 Notwithstanding Subsection [
(1)
] 
(2)
(a), if the county legislative body extends
the property tax due date under Subsection 
59-2-1332
(1), the notice of delinquency [
in the
payment of property taxes
] 
described in Subsection (2)
 shall be provided on or before January
10.
[
(5)
] 
(6)
 (a) In addition to the notice of delinquency [
in the payment of property taxes
]
required by Subsection [
(1)
] 
(2)
, a county treasurer may in accordance with this Subsection
[
(5)
] 
(6)
 mail a notice that property taxes are delinquent:
(i) to:
(A) a delinquent taxpayer;
(B) an owner of record of the delinquent property;
(C) any other interested party that requests notice; or
(D) a combination of Subsections [
(5)
] 
(6)
(a)(i)(A) through (C); and
(ii) at any time that the county treasurer considers appropriate.
(b) A notice mailed in accordance with this Subsection [
(5)
] 
(6)
:
(i) shall include the information required by Subsection [
(3)
] 
(4)
(a); and
(ii) may include any information that the county treasurer finds is useful to the owner
of record of the delinquent property in determining:
(A) the status of taxes 
and other items described in Subsection (2)
 owed on the
delinquent property;
(B) any penalty that is owed on the delinquent property;
(C) any interest charged under Section 
59-2-1331
 on the delinquent property; or
(D) any related matters concerning the delinquent property.
[
(6) As used in this section, "business entity" means:
]
[
(a) an association;
]
[
(b) a corporation;
]
[
(c) a limited liability company;
]
[
(d) a partnership;
]
[
(e) a trust; or
]
[
(f) a business entity similar to Subsections (6)(a) through (e).
]
Section 16. Section 
59-2-1343
 is amended to read:
59-2-1343.
Tax sale listing.
(1) (a)
 If any property is not redeemed by March 15 following the lapse of four years
from the date when [
the property tax
] 
 any item in Subsection (1)(b) 
 became delinquent, the
county treasurer shall immediately file a listing with the county auditor of all properties whose
redemption period is expiring in the nearest forthcoming tax sale 
to pay all outstanding charges
statutorily allowed on the property tax notice
.
(b) A delinquency of any of the following triggers the tax sale process described in
Subsection (1)(a):
(i) property tax; or
(ii) an item other than property tax that the county treasurer lists on the property tax
notice in accordance with Section 
59-2-1317
 or another express statutory provision that
authorizes the item's inclusion on the property tax notice.
(2)
 The listing is known as the "[
Tax Sale Listing
] 
tax sale listing
."
Legislative Review Note
Office of Legislative Research and General Counsel