Utah Code § 59-2-1338
Record of delinquent taxes -- Contents of record
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
Cite this
- Citation
- Utah Code § 59-2-1338, Record of delinquent taxes -- Contents of record, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344599
- Permanent ID
ys:prov:2344599@1- SHA-256
bbe2b708a5eec7d9a2f31e51f231c76f9a2a41d0c1df4b8b0088d2078a6724ea
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) The treasurer shall prepare the official record of delinquent taxes and tax notice charges in the same order as property appears on the assessment rolls.
(2) The record shall show:
(a) the name of the person to whom the property is assessed;
(b) the description of the delinquent parcel, and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll;
(c) the amount of delinquent taxes and tax notice charges, penalties, and administrative costs; and
(d) the date of redemption and by whom the property is redeemed.
(3) The record shall also provide space for entering delinquent taxes assessed and tax notice charges listed in subsequent years against each parcel which remains unredeemed.
(4) Taxes levied only on a certain kind or class of property for a special purpose and tax notice charges shall be separately set out.