Within six months.
Utah Code § 78B-2-301
in effect78B-2-301. Within six months.
An action may be brought within six months against a tax collector or the tax collector's designee:
(1) to recover any goods, wares, merchandise, other property seized in his official capacity, or the price or value of any of it;
(2) for damages for the seizure, detention, sale of, or injury to, any goods, wares, merchandise, or other personal property seized;
(3) for damages done to any person or property in making a seizure;
(4) for money paid or seized under protest and which, it is claimed, ought to be refunded.
Renumbered and Amended by Chapter 3, 2008 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title78B/Chapter2/78B-2-S301.html?v=C78B-2-S301_1800010118000101Fetched: 10/26/2026
