Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 165 (2024GS)

Sponsor

Sen. Harper, W.

Final action

Governor Signed 3/19/2024

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• requires that a county maintain a system for a property owner to elect to receive electronic notification when the county recorder records a deed or a mortgage on the owner's property;
• describes the method by which a property owner may elect to receive the electronic notice; and
• requires that a county treasurer provide instructions notice in the tax describing how an owner can elect to receive the electronic notice.

Every vote on this bill

Bill text

TITLE RECORDING NOTICE REQUIREMENTS
AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Wayne A. Harper
House Sponsor: 
 Jeffrey D. Stenquist
LONG TITLE
General Description:
This bill modifies notice requirements related to real property.
Highlighted Provisions:
This bill:
▸ requires that a county maintain a system for a property owner to elect to receive
electronic notification when the county recorder records a deed or a mortgage on the
owner's property;
▸ describes the method by which a property owner may elect to receive the electronic
notice; and
▸ requires that a county treasurer provide instructions notice in the tax describing how
an owner can elect to receive the electronic notice.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
17-21-6
, as last amended by Laws of Utah 2014, Chapter 22
59-2-919
, as last amended by Laws of Utah 2023, Chapters 16, 435
59-2-1317
, as last amended by Laws of Utah 2023, Chapters 16, 505
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
17-21-6
 is amended to read:
17-21-6.
General duties of recorder -- Records and indexes.
(1) Each recorder shall:
(a) keep an entry record, in which the recorder shall, upon acceptance and recording of
any instrument, enter the instrument in the order of its recording, the names of the parties to the
instrument, its date, the hour, the day of the month and the year of recording, and a brief
description, and endorse upon each instrument a number corresponding with the number of the
entry;
(b) keep a grantors' index, in which the recorder shall index deeds and final judgments
or decrees partitioning or affecting the title to or possession of real property, which shall show
the entry number of the instrument, the name of each grantor in alphabetical order, the name of
the grantee, the date of the instrument, the time of recording, the kind of instrument, the book
and page, and a brief description;
(c) keep a grantees' index, in which the recorder shall index deeds and final judgments
or decrees partitioning or affecting the title to or possession of real property, which shall show
the entry number of the instrument, the name of each grantee in alphabetical order, the name of
the grantor, the date of the instrument, the time of recording, the kind of instrument, the book
and page, and a brief description;
(d) keep a mortgagors' index, in which the recorder shall enter all mortgages, deeds of
trust, liens, and other instruments in the nature of an encumbrance upon real estate, which shall
show the entry number of the instrument, the name of each mortgagor, debtor, or person
charged with the encumbrance in alphabetical order, the name of the mortgagee, lien holder,
creditor, or claimant, the date of the instrument, the time of recording, the instrument,
consideration, the book and page, and a brief description;
(e) keep a mortgagees' index, in which the recorder shall enter all mortgages, deeds of
trust, liens, and other instruments in the nature of an encumbrance upon real estate, which shall
show the entry number of the instrument, the name of each mortgagee, lien holder, creditor, or
claimant, in alphabetical order, the name of the mortgagor or person charged with the
encumbrance, the date of the instrument, the time of recording, the kind of instrument, the
consideration, the book and page, and a brief description;
(f) subject to [
Subsection (3)
] 
Subsection (4)
, keep a tract index, which shall show by
description every instrument recorded, the date and the kind of instrument, the time of
recording, and the book and page and entry number;
(g) keep an index of recorded maps, plats, and subdivisions;
(h) keep an index of powers of attorney showing the date and time of recording, the
book, the page, and the entry number;
(i) keep a miscellaneous index, in which the recorder shall enter all instruments of a
miscellaneous character not otherwise provided for in this section, showing the date of
recording, the book, the page, the entry number, the kind of instrument, from, to, and the
parties;
(j) keep an index of judgments showing the judgment debtors, the judgment creditors,
the amount of judgment, the date and time of recording, the satisfaction, and the book, the
page, and the entry number;
(k) keep a general recording index in which the recorder shall index all executions and
writs of attachment, and any other instruments not required by law to be spread upon the
records, and in separate columns the recorder shall enter the names of the plaintiffs in the
execution and the names of the defendants in the execution; [
and
]
(l) keep an index of water right numbers that are included on an instrument recorded on
or after May 13, 2014, showing the date and time of recording, the book and the page or the
entry number, and the kind of instrument[
.
]
; and
(m) beginning January 1, 2025:
(i) maintain a system that allows a property owner to receive, upon the property
owner's election, an electronic notice when the county recorder records a deed or mortgage, as
defined in Section 
70D-1-102
, on the property owner's real property; and
(ii) if a property owner elects to receive electronic notice as described in Subsection
(1)(m)(i), within 30 days after the day on which the county recorder records a deed or a
mortgage as defined in Section 
70D-1-102
 on real property, provide an electronic notice of the
recording to each property owner.
(2) Upon request, a county recorder may provide the notice described in Subsection
(1)(m)(ii) to a property owner by a means other than electronic.
(3) Subsection (1)(m) applies only to real property for which the county treasurer
provides a tax notice described in Section 
59-2-1317
.
[
(2)
] 
(4)
 The recorder shall alphabetically arrange the indexes required by this section
and keep a reverse index.
[
(3)
] 
(5)
 (a) The tract index required by Subsection (1)(f) shall be kept so that it shows
a true chain of title to each tract or parcel, together with each encumbrance on the tract or
parcel, according to the records of the office.
(b) A recorder shall abstract an instrument in the tract index unless:
(i) the instrument is required to contain a legal description under Section 
17-21-20
 or
Section 
57-3-105
 and does not contain that legal description; or
(ii) the instrument contains errors, omissions, or defects to the extent that the tract or
parcel to which the instrument relates cannot be determined.
(c) If a recorder abstracts an instrument in the tract index or another index required by
this section, the recorder may:
(i) use a tax parcel number;
(ii) use a site address;
(iii) reference to other instruments of record recited on the instrument; or
(iv) reference another instrument that is recorded concurrently with the instrument.
(d) A recorder is not required to go beyond the face of an instrument to determine the
tract or parcel to which an instrument may relate.
(e) A person may not bring an action against a recorder for injuries or damages
suffered as a result of information contained in an instrument recorded in a tract index or other
index that is required by this section despite errors, omissions, or defects in the instrument.
(f) The fact that a recorded instrument described in [
Subsection (3)(e)
] 
Subsection
(4)(e)
 is included in the tract index does not cure a failure to give public notice caused by an
error, omission, or defect.
(g) A document that is indexed in all or part of the indexes required by this section
shall give constructive notice.
[
(4)
] 
(6)
 Nothing in this section prevents the recorder from using a single name index if
that index includes all of the indexes required by this section.
Section 2. Section 
59-2-919
 is amended to read:
59-2-919.
Notice and public hearing requirements for certain tax increases --
Exceptions.
(1) As used in this section:
(a) "Additional ad valorem tax revenue" means ad valorem property tax revenue
generated by the portion of the tax rate that exceeds the taxing entity's certified tax rate.
(b) "Ad valorem tax revenue" means ad valorem property tax revenue not including
revenue from:
(i) eligible new growth as defined in Section 
59-2-924
; or
(ii) personal property that is:
(A) assessed by a county assessor in accordance with Part 3, County Assessment; and
(B) semiconductor manufacturing equipment.
(c) "Calendar year taxing entity" means a taxing entity that operates under a fiscal year
that begins on January 1 and ends on December 31.
(d) "County executive calendar year taxing entity" means a calendar year taxing entity
that operates under the county executive-council form of government described in Section
17-52a-203
.
(e) "Current calendar year" means the calendar year immediately preceding the
calendar year for which a calendar year taxing entity seeks to levy a tax rate that exceeds the
calendar year taxing entity's certified tax rate.
(f) "Fiscal year taxing entity" means a taxing entity that operates under a fiscal year that
begins on July 1 and ends on June 30.
(g) "Last year's property tax budgeted revenue" does not include revenue received by a
taxing entity from a debt service levy voted on by the public.
(2) A taxing entity may not levy a tax rate that exceeds the taxing entity's certified tax
rate unless the taxing entity meets:
(a) the requirements of this section that apply to the taxing entity; and
(b) all other requirements as may be required by law.
(3) (a) Subject to Subsection (3)(b) and except as provided in Subsection (5), a
calendar year taxing entity may levy a tax rate that exceeds the calendar year taxing entity's
certified tax rate if the calendar year taxing entity:
(i) 14 or more days before the date of the regular general election or municipal general
election held in the current calendar year, states at a public meeting:
(A) that the calendar year taxing entity intends to levy a tax rate that exceeds the
calendar year taxing entity's certified tax rate;
(B) the dollar amount of and purpose for additional ad valorem tax revenue that would
be generated by the proposed increase in the certified tax rate; and
(C) the approximate percentage increase in ad valorem tax revenue for the taxing entity
based on the proposed increase described in Subsection (3)(a)(i)(B);
(ii) provides notice for the public meeting described in Subsection (3)(a)(i) in
accordance with Title 52, Chapter 4, Open and Public Meetings Act, including providing a
separate item on the meeting agenda that notifies the public that the calendar year taxing entity
intends to make the statement described in Subsection (3)(a)(i);
(iii) meets the advertisement requirements of Subsections (6) and (7) before the
calendar year taxing entity conducts the public hearing required by Subsection (3)(a)(v);
(iv) provides notice by mail:
(A) seven or more days before the regular general election or municipal general
election held in the current calendar year; and
(B) as provided in Subsection (3)(c); and
(v) conducts a public hearing that is held:
(A) in accordance with Subsections (8) and (9); and
(B) in conjunction with the public hearing required by Section 
17-36-13
 or 
17B-1-610
.
(b) (i) For a county executive calendar year taxing entity, the statement described in
Subsection (3)(a)(i) shall be made by the:
(A) county council;
(B) county executive; or
(C) both the county council and county executive.
(ii) If the county council makes the statement described in Subsection (3)(a)(i) or the
county council states a dollar amount of additional ad valorem tax revenue that is greater than
the amount of additional ad valorem tax revenue previously stated by the county executive in
accordance with Subsection (3)(a)(i), the county executive calendar year taxing entity shall:
(A) make the statement described in Subsection (3)(a)(i) 14 or more days before the
county executive calendar year taxing entity conducts the public hearing under Subsection
(3)(a)(v); and
(B) provide the notice required by Subsection (3)(a)(iv) 14 or more days before the
county executive calendar year taxing entity conducts the public hearing required by
Subsection (3)(a)(v).
(c) The notice described in Subsection (3)(a)(iv):
(i) shall be mailed to each owner of property:
(A) within the calendar year taxing entity; and
(B) listed on the assessment roll;
(ii) shall be printed on a separate form that:
(A) is developed by the commission;
(B) states at the top of the form, in bold upper-case type no smaller than 18 point
"NOTICE OF PROPOSED TAX INCREASE"; and
(C) may be mailed with the notice required by Section 
59-2-1317
;
(iii) shall contain for each property described in Subsection (3)(c)(i):
(A) the value of the property for the current calendar year;
(B) the tax on the property for the current calendar year; and
(C) subject to Subsection (3)(d), for the calendar year for which the calendar year
taxing entity seeks to levy a tax rate that exceeds the calendar year taxing entity's certified tax
rate, the estimated tax on the property;
(iv) shall contain the following statement:
"[Insert name of taxing entity] is proposing a tax increase for [insert applicable calendar
year]. This notice contains estimates of the tax on your property and the proposed tax increase
on your property as a result of this tax increase. These estimates are calculated on the basis of
[insert previous applicable calendar year] data. The actual tax on your property and proposed
tax increase on your property may vary from this estimate.";
(v) shall state the date, time, and place of the public hearing described in Subsection
(3)(a)(v); [
and
]
(vi) may contain other property tax information approved by the commission[
.
]
; and
(vii) if sent in calendar year 2024, 2025, or 2026, shall contain:
(A) notice that the taxpayer may request electronic notice as described in Subsection
17-21-6
(1)(m); and
(B) instructions describing how to elect to receive a notice as described in Subsection
17-21-6
(1)(m).
(d) For purposes of Subsection (3)(c)(iii)(C), a calendar year taxing entity shall
calculate the estimated tax on property on the basis of:
(i) data for the current calendar year; and
(ii) the amount of additional ad valorem tax revenue stated in accordance with this
section.
(4) Except as provided in Subsection (5), a fiscal year taxing entity may levy a tax rate
that exceeds the fiscal year taxing entity's certified tax rate if the fiscal year taxing entity:
(a) provides notice by meeting the advertisement requirements of Subsections (6) and
(7) before the fiscal year taxing entity conducts the public meeting at which the fiscal year
taxing entity's annual budget is adopted; and
(b) conducts a public hearing in accordance with Subsections (8) and (9) before the
fiscal year taxing entity's annual budget is adopted.
(5) (a) A taxing entity is not required to meet the notice or public hearing requirements
of Subsection (3) or (4) if the taxing entity is expressly exempted by law from complying with
the requirements of this section.
(b) A taxing entity is not required to meet the notice requirements of Subsection (3) or
(4) if:
(i) Section 
53F-8-301
 allows the taxing entity to levy a tax rate that exceeds that
certified tax rate without having to comply with the notice provisions of this section; or
(ii) the taxing entity:
(A) budgeted less than $20,000 in ad valorem tax revenue for the previous fiscal year;
and
(B) sets a budget during the current fiscal year of less than $20,000 of ad valorem tax
revenue.
(6) (a) Subject to Subsections (6)(d) and (7)(b), the advertisement described in this
section shall be published:
(i) subject to Section 
45-1-101
, in a newspaper or combination of newspapers of
general circulation in the taxing entity;
(ii) electronically in accordance with Section 
45-1-101
; and
(iii) for the taxing entity, as a class A notice under Section 
63G-30-102
, for at least 14
days.
(b) The advertisement described in Subsection (6)(a)(i) shall:
(i) be no less than 1/4 page in size;
(ii) use type no smaller than 18 point; and
(iii) be surrounded by a 1/4-inch border.
(c) The advertisement described in Subsection (6)(a)(i) may not be placed in that
portion of the newspaper where legal notices and classified advertisements appear.
(d) It is the intent of the Legislature that:
(i) whenever possible, the advertisement described in Subsection (6)(a)(i) appear in a
newspaper that is published at least one day per week; and
(ii) the newspaper or combination of newspapers selected:
(A) be of general interest and readership in the taxing entity; and
(B) not be of limited subject matter.
(e) (i) The advertisement described in Subsection (6)(a)(i) shall:
(A) except as provided in Subsection (6)(f), be run once each week for the two weeks
before a taxing entity conducts a public hearing described under Subsection (3)(a)(v) or (4)(b);
and
(B) state that the taxing entity will meet on a certain day, time, and place fixed in the
advertisement, which shall be seven or more days after the day the first advertisement is
published, for the purpose of hearing comments regarding any proposed increase and to explain
the reasons for the proposed increase.
(ii) The advertisement described in Subsection (6)(a)(ii) shall:
(A) be published two weeks before a taxing entity conducts a public hearing described
in Subsection (3)(a)(v) or (4)(b); and
(B) state that the taxing entity will meet on a certain day, time, and place fixed in the
advertisement, which shall be seven or more days after the day the first advertisement is
published, for the purpose of hearing comments regarding any proposed increase and to explain
the reasons for the proposed increase.
(f) If a fiscal year taxing entity's public hearing information is published by the county
auditor in accordance with Section 
59-2-919.2
, the fiscal year taxing entity is not subject to the
requirement to run the advertisement twice, as required by Subsection (6)(e)(i), but shall run
the advertisement once during the week before the fiscal year taxing entity conducts a public
hearing at which the taxing entity's annual budget is discussed.
(g) For purposes of Subsection (3)(a)(iii) or (4)(a), the form and content of an
advertisement shall be substantially as follows:
"NOTICE OF PROPOSED TAX INCREASE
(NAME OF TAXING ENTITY)
The (name of the taxing entity) is proposing to increase its property tax revenue.
• The (name of the taxing entity) tax on a (insert the average value of a
residence in the taxing entity rounded to the nearest thousand dollars)
residence would increase from $______ to $________, which is
$_______ per year.
• The (name of the taxing entity) tax on a (insert the value of a business
having the same value as the average value of a residence in the taxing
entity) business would increase from $________ to $_______, which is
$______ per year.
• If the proposed budget is approved, (name of the taxing entity) would
increase its property tax budgeted revenue by ___% above last year's
property tax budgeted revenue excluding eligible new growth.
All concerned citizens are invited to a public hearing on the tax increase.
PUBLIC HEARING
Date/Time: (date) (time)
Location: (name of meeting place and address of meeting place)
To obtain more information regarding the tax increase, citizens may contact the (name
of the taxing entity) at (phone number of taxing entity)."
(7) The commission:
(a) shall adopt rules in accordance with Title 63G, Chapter 3, Utah Administrative
Rulemaking Act, governing the joint use of one advertisement described in Subsection (6) by
two or more taxing entities; and
(b) subject to Section 
45-1-101
, may authorize:
(i) the use of a weekly newspaper:
(A) in a county having both daily and weekly newspapers if the weekly newspaper
would provide equal or greater notice to the taxpayer; and
(B) if the county petitions the commission for the use of the weekly newspaper; or
(ii) the use by a taxing entity of a commission approved direct notice to each taxpayer
if:
(A) the cost of the advertisement would cause undue hardship;
(B) the direct notice is different and separate from that provided for in Section
59-2-919.1
; and
(C) the taxing entity petitions the commission for the use of a commission approved
direct notice.
(8) (a) (i) (A) A fiscal year taxing entity shall, on or before March 1, notify the county
legislative body in which the fiscal year taxing entity is located of the date, time, and place of
the first public hearing at which the fiscal year taxing entity's annual budget will be discussed.
(B) A county that receives notice from a fiscal year taxing entity under Subsection
(8)(a)(i)(A) shall include on the notice required by Section 
59-2-919.1
 the date, time, and place
of the public hearing described in Subsection (8)(a)(i)(A).
(ii) A calendar year taxing entity shall, on or before October 1 of the current calendar
year, notify the county legislative body in which the calendar year taxing entity is located of the
date, time, and place of the first public hearing at which the calendar year taxing entity's annual
budget will be discussed.
(b) (i) A public hearing described in Subsection (3)(a)(v) or (4)(b) shall be:
(A) open to the public; and
(B) held at a meeting of the taxing entity with no items on the agenda other than
discussion and action on the taxing entity's intent to levy a tax rate that exceeds the taxing
entity's certified tax rate, the taxing entity's budget, a special district's or special service
district's fee implementation or increase, or a combination of these items.
(ii) The governing body of a taxing entity conducting a public hearing described in
Subsection (3)(a)(v) or (4)(b) shall provide an interested party desiring to be heard an
opportunity to present oral testimony:
(A) within reasonable time limits; and
(B) without unreasonable restriction on the number of individuals allowed to make
public comment.
(c) (i) Except as provided in Subsection (8)(c)(ii), a taxing entity may not schedule a
public hearing described in Subsection (3)(a)(v) or (4)(b) at the same time as the public hearing
of another overlapping taxing entity in the same county.
(ii) The taxing entities in which the power to set tax levies is vested in the same
governing board or authority may consolidate the public hearings described in Subsection
(3)(a)(v) or (4)(b) into one public hearing.
(d) A county legislative body shall resolve any conflict in public hearing dates and
times after consultation with each affected taxing entity.
(e) (i) A taxing entity shall hold a public hearing described in Subsection (3)(a)(v) or
(4)(b) beginning at or after 6 p.m.
(ii) If a taxing entity holds a public meeting for the purpose of addressing general
business of the taxing entity on the same date as a public hearing described in Subsection
(3)(a)(v) or (4)(b), the public meeting addressing general business items shall conclude before
the beginning of the public hearing described in Subsection (3)(a)(v) or (4)(b).
(f) (i) Except as provided in Subsection (8)(f)(ii), a taxing entity may not hold the
public hearing described in Subsection (3)(a)(v) or (4)(b) on the same date as another public
hearing of the taxing entity.
(ii) A taxing entity may hold the following hearings on the same date as a public
hearing described in Subsection (3)(a)(v) or (4)(b):
(A) a budget hearing;
(B) if the taxing entity is a special district or a special service district, a fee hearing
described in Section 
17B-1-643
;
(C) if the taxing entity is a town, an enterprise fund hearing described in Section
10-5-107.5
; or
(D) if the taxing entity is a city, an enterprise fund hearing described in Section
10-6-135.5
.
(9) (a) If a taxing entity does not make a final decision on budgeting additional ad
valorem tax revenue at a public hearing described in Subsection (3)(a)(v) or (4)(b), the taxing
entity shall:
(i) announce at that public hearing the scheduled time and place of the next public
meeting at which the taxing entity will consider budgeting the additional ad valorem tax
revenue; and
(ii) if the taxing entity is a fiscal year taxing entity, hold the public meeting described
in Subsection (9)(a)(i) before September 1.
(b) A calendar year taxing entity may not adopt a final budget that budgets an amount
of additional ad valorem tax revenue that exceeds the largest amount of additional ad valorem
tax revenue stated at a public meeting under Subsection (3)(a)(i).
(c) A public hearing on levying a tax rate that exceeds a fiscal year taxing entity's
certified tax rate may coincide with a public hearing on the fiscal year taxing entity's proposed
annual budget.
Section 3. 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 
11-60-102
.
(2) Subject to the other provisions of this section, the county treasurer shall:
(a) collect the taxes and tax notice charges; 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) any tax notice charges applicable to the property, including:
(A) if applicable, a political subdivision lien for road damage that a railroad company
causes, as described in Section 
10-7-30
;
(B) 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
;
(C) if applicable, a political subdivision lien for unpaid abatement fees as described in
Section 
10-11-4
;
(D) if applicable, a political subdivision lien for the unpaid portion of an assessment
assessed in accordance with Title 11, Chapter 42, Assessment Area Act, or Title 11, Chapter
42a, Commercial Property Assessed Clean Energy Act, including unpaid costs, charges, and
interest as of the date the local entity certifies the unpaid amount to the county treasurer;
(E) if applicable, for a special district in accordance with Section 
17B-1-902
, a political
subdivision lien for an unpaid fee, administrative cost, or interest;
(F) if applicable, a political subdivision lien for an unpaid irrigation district use charge
as described in Section 
17B-2a-506
;
(G) if applicable, a political subdivision lien for a contract assessment under a water
contract, as described in Section 
17B-2a-1007
;
(H) if applicable, a property tax penalty that a public infrastructure district imposes, as
described in Section 
17D-4-304
; and
(I) if applicable, an annual payment to the Military Installation Development Authority
or an entity designated by the authority in accordance with Section 
63H-1-501
;
(viii) if a county's tax notice includes an assessment area charge, a statement that, due
to potentially ongoing assessment area charges, costs, penalties, and interest, payment of a tax
notice charge may not:
(A) pay off the full amount the property owner owes to the tax notice entity; or
(B) cause a release of the lien underlying the tax notice charge;
(ix) the date the taxes and tax notice charges are due;
(x) the street address at which the taxes and tax notice charges may be paid;
(xi) the date on which the taxes and tax notice charges are delinquent;
(xii) the penalty imposed on delinquent taxes and tax notice charges;
(xiii) a statement that explains the taxpayer's right to direct allocation of a partial
payment in accordance with Subsection (9);
(xiv) other information specifically authorized to be included on the notice under this
chapter; [
and
]
(xv) other property tax information approved by the commission[
.
]
; and
(xvi) if sent in calendar year 2024, 2025, or 2026:
(A) notice that the taxpayer may request electronic notice as described in Subsection
17-21-6
(1)(m); and
(B) instructions describing how to elect to receive a notice as described in Subsection
17-21-6
(1)(m).
(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 constitutes a tax notice charge; and
(ii) (A) the tax notice charge has the same priority as property tax; and
(B) a delinquency of the tax notice charge triggers a tax sale, in accordance with
Section 
59-2-1343
.
(4) For any property for which property taxes or tax notice charges are delinquent, the
notice described in Subsection (2) shall state, "Prior taxes or tax notice charges are delinquent
on this parcel."
(5) Except as provided in Subsection (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.
(6) (a) Subject to the other provisions of this Subsection (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 or tax notice charge due under this chapter on or before the due date for
paying the tax or tax notice charge.
(d) A county treasurer shall provide the notice required by this section using a method
described in Subsection (5), until a taxpayer makes a new election in accordance with this
Subsection (6), if:
(i) the taxpayer revokes an election in accordance with Subsection (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 (6)
regardless of whether the property that is the subject of the notice required by this section is
exempt from taxation.
(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.
(8) This section does not apply to property taxed under Section 
59-2-1302
 or
59-2-1307
.
(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, past due special district fees, and other tax notice
charges; and
(iii) 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 (9)(a).
(c) The provisions of this Subsection (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 (9)(c)(i).
Section 4. 
Effective date.
This bill takes effect on May 1, 2024.