Levy of Special Taxes by Cities and Towns

Utah Code tit. 10, ch. 10-7, pt. 10-7-P7

in effect

Utah Code § 10-7-30 Failure to pay for repairs -- Lien on company's property.

10-7-30. Failure to pay for repairs -- Lien on company's property. (1) In the event of the refusal of any company to pave, repave, or repair as required in this section when so directed, upon the paving or repaving of any street upon which the company's track is laid, the municipality may: (a) pave, repave, or repair the street; and (b) collect the cost and expense of the paving, repaving, or repairing by levy and sale of any property of the company in the same manner as special taxes are collected. (2) The municipality may levy special taxes, for the purpose described in Subsection (1)(b) or repairing of the railway, 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 the company and used for the purpose of the railway business; or (b) the parts of the track, appurtenances, and property as may be within the district paved, repaved, macadamized, or repaired. (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 11-60-102, upon the levied property, in accordance with Title 11, Chapter 60, Political Subdivision Lien Authority. (b) Any mortgage, conveyance, pledge, transfer, or encumbrance of the property or of any rolling stock or personal property of the company that the company creates or suffers is subject to the lien. (c) If the lien amount is not paid in full in a given year: (i) by September 15, the municipality 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. Amended by Chapter 197, 2018 General Session

Utah Code § 10-7-31 Sale of property to satisfy claims for special taxes.

10-7-31. Sale of property to satisfy claims for special taxes. (1) (a) The city treasurer may: (i) seize any personal property belonging to any company described in Section 10-7-30 to satisfy a delinquent political subdivision lien described in Section 10-7-30; and (ii) sell the seized personal property upon advertisement and in the same manner as constables may sell personal property upon execution. (b) Failure to seize and sell personal property in accordance with Subsection (1)(a) does not affect or impair the lien described in Section 10-7-30 or any proceeding allowed by law to enforce the lien. (2) The county may sell all or a portion of the real property the company described in Section 10-7-30 owns for the payment of the lien through a tax sale in accordance with Title 59, Chapter 2, Part 13, Collection of Taxes. Repealed and Re-enacted by Chapter 197, 2018 General Session

Utah Code § 10-7-32 Actions to recover taxes.

10-7-32. Actions to recover taxes. (1) It shall also be competent for any municipality to bring a civil action against any party owning or operating any such railway liable to pay such taxes to recover the amount thereof, or any part thereof, delinquent and unpaid, in any court having jurisdiction of the amount, and obtain judgment and have execution therefor, and no property, real or personal, shall be exempt from any such execution; provided, that real estate may not be levied upon by execution except by execution out of the court on judgment therein, or transcript of judgment filed therein, as is now or hereafter may be provided by law. (2) No defense shall be allowed in any such civil action except such as goes to the groundwork, equity and justice of the tax, and the burden of proof shall rest upon the party assailing the tax. (3) In case part of such special tax shall be shown to be invalid, unjust or inequitable, judgment shall be rendered for such amount as is just and equitable. Amended by Chapter 158, 2024 General Session

Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title10/Chapter7/10-7-P7.html?v=C10-7-P7_1800010118000101Fetched: 10/26/2026