Section 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:(c) a limited liability company;(f) a business entity similar to Subsections (1)(a) through (e).(2) The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges: (a) except as provided in Subsection (5), on or before December 31 of each calendar year; and(b) in a manner described in Subsection (3).(3) The notice described in Subsection (2) shall be provided by: (a)(i) mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to:(A) each delinquent taxpayer; and(B) if the delinquent property taxes or tax notice charges 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 (4)(b); or(b) publishing a list of delinquencies in the payment of property taxes and tax notice charges: (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 (4)(b).(4)(a) A written notice of delinquency described in Subsection (3)(a)(i) shall include: (i) a statement that delinquent taxes and tax notice charges are due;(ii) the amount of delinquent taxes and tax notice charges 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 tax notice charges; and(b) The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include: (i) the amount of delinquent taxes and tax notice charges 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 tax notice charges; and(5) Notwithstanding Subsection (2)(a), if the county legislative body extends the property tax due date under Subsection 59-2-1332(1), the notice of delinquency described in Subsection (2) shall be provided on or before January 10.(6)(a) In addition to the notice of delinquency required by Subsection (2), a county treasurer may in accordance with this Subsection (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 (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 (6): (i) shall include the information required by Subsection (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 tax notice charges 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.Amended by Chapter 197, 2018 General Session ,§ 28, eff. 5/8/2018.Amended by Chapter 368, 2016 General Session ,§ 3, eff. 5/10/2016.Amended by Chapter 201, 2015 General Session ,§ 4, eff. 5/12/2015.Amended by Chapter 422, 2011 General Session