ARTICLE VI. - SPECIAL IMPROVEMENT TAXES
Part of the Code of Ordinances of Minersville, UT.
The text
DIVISION 1. - GENERALLY#
Sec. 22-249. - Purpose.#
It is the purpose of this article to supplement and provide details necessary to implement the powers and procedures whereby the town may levy, assess and collect special taxes for special improvements under the provisions of the Utah Municipal Improvement District Act (U.C.A. 1953, § 10-16-1 et seq.).
(Code 1981, § 6-211)
Secs. 22-250—22-276. - Reserved.#
DIVISION 2. - COLLECTION#
Sec. 22-277. - Delinquency; notice of sale.#
After the date of delinquency, as fixed in the levy and notice of tax adopted by the town council in connection with the creation of a special improvement district and the levy of taxes necessary to pay for the project, the treasurer shall proceed to make up a list of all property upon which the special tax remains due and unpaid and cause the same to be published at least once in some newspaper having general circulation in the town at least ten days prior to the date of sale. The delinquency list shall contain a description of the property delinquent according to lots, block, or parcels, together with the owner's name, if known, and if not known, in lieu thereof, the words "unknown owner" with the amount of taxes due on each separate parcel exclusive of costs, and shall be accompanied by a notice of sale substantially in the following form:
"NOTICE OF SALE FOR SPECIAL TAXES Notice is hereby given that special taxes for (here insert briefly the purpose of the tax) are due and unpaid in amounts and upon the lands set forth and described in the delinquent list hereto attached. Unless the taxes, including interest, together with the cost of publication, are paid on or before the _____ day of ________ (here fix a day at least 12 days from the date of first publication), the real property upon which such taxes are a lien will, on that day, be sold for the taxes, interest, costs of advertising, and expenses of sale, at the front door of the ___________ (here insert name of building and address) beginning at the hour of 12:00 o'clock noon, and continuing until all of the property shall have been sold."
(Code 1981, § 6-212)
Sec. 22-278. - Costs.#
The treasurer shall tax against each parcel of land advertised as delinquent the sum of $5.00 for the cost of advertising the delinquency and shall, after the first publication, in all instances of payment, collect such amount in addition to the tax.
(Code 1981, § 6-213)
Sec. 22-279. - Expense of sale.#
In case of a sale of any land for special taxes, the treasurer shall add to the amount of tax and costs of advertising the further sum of $5.00 as the expense of sale and shall, in all instances of sale or redemption, collect such sum.
(Code 1981, § 6-214)
Sec. 22-280. - Minimum sale price.#
In no case shall lands advertised for sale for delinquent special taxes be sold for less than the amount of such special taxes, interest, the cost of advertising, and expense of sale.
(Code 1981, § 6-215)
Sec. 22-281. - Sale.#
(a)
On the day fixed for the sale, the treasurer, in person or by deputy, shall appear at the hour and place named in the notice of sale and at public auction, and there offer to the highest responsible bidder sufficient of the delinquent real estate for a sum sufficient to pay the taxes, interest and costs. The offer of sale shall be substantially in the following language:
"There is delinquent upon ____________ (here describe the piece of property as in the notice) special taxes amounting to _____ dollars with interest, costs, and expenses of _____ dollars.
What is the smallest portion of this property which you will take and pay the taxes, interest, costs, and expenses?"
(b)
If the sale is not concluded by 4:00 p.m. of the day advertised, it may be, by the treasurer, continued until noon of the next succeeding business day and thereafter in the same manner proceeded with and continued until completed.
(Code 1981, § 6-216)
Sec. 22-282. - Fees.#
The treasurer shall collect a fee of $5.00 for each certificate issued according to section 22-285, which fee shall be paid into the treasury.
(Code 1981, § 6-217)
Sec. 22-283. - Interest.#
Interest at the rate of ten percent per year shall be charged on the special tax due from the date of delinquency until the date of sale and interest at the rate of ten percent per year shall be charged on the full amount for which the property was sold from the date of sale.
(Code 1981, § 6-218)
Sec. 22-284. - Tax sale record.#
(a)
The treasurer shall make a record of all sales of real property in a book to be kept by him for that purpose. The record shall be kept substantially in the same order as that for which the property was advertised for sale, but shall list, as applicable, in separate columns, a description of the property, the amount of the tax, interest, costs, expenses, how much of what part of each tract was sold, by whom purchased, the date of sale, and the date of redemption.
(b)
At the end of each calendar year, the book shall be endorsed "___________ Treasurer, Special Tax Sale Record for the Year 20___," and it shall then be filed in his office. Whenever thereafter any portion of property so sold shall be redeemed, the fact of redemption shall be entered by the treasurer opposite the description of the property in the tax sale record. At the expiration of three years from the date of filing in his office, the treasurer shall file each yearly tax sale record in the office of the clerk/recorder.
(Code 1981, § 6-219)
Sec. 22-285. - Certificate of sale.#
When real estate is sold for special taxes, the treasurer shall make out, sign, acknowledge, and deliver a certificate of sale which shall recite the facts of sale as in the tax sale record, and what payment has been made therefor, and which certificate shall be substantially in the following form:
"(name of municipality)
TREASURER'S OFFICE
CERTIFICATE OF SALE FOR SPECIAL TAX THIS CERTIFIES, That on the _____ day of ________, 20___, in pursuance of law and ordinance, I, ___________ as treasurer and collector of special taxes for ___________, Utah, sold to ___________, subject to redemption, as provided by law, the following property in (name of municipality) for delinquent special taxes assessed against the property in the name of (delinquent taxpayer) to-wit:
DESCRIPTION ___________ Ext. No. _____ Page _____
Frontage abutting the improvement to the full depth back therefrom (or other depth)
____________
____________
____________
____________
_____ Feet ________ of Lot ________ Block _____ Plat ____________
TAX AND COSTS Amount of tax .....$_____
Interest to date of sale .....$_____
Advertising .....$_____
Expense of sale .....$_____
Certificate of sale .....$_____ Total tax and costs at date of sale .....$_____ _____
treasurer and collector of special taxes
DATED, (name of municipality), ___________ (acknowledgement in statutory form.)"
(Code 1981, § 6-220)
Sec. 22-286. - Certificate of sale to municipality.#
When property is sold to the town for special taxes, the treasurer shall make out, sign, acknowledge and deliver the certificate of sale above described to the clerk/recorder, whose duty it shall be to see that such certificate is properly recorded in the office of the county recorder, and it shall thereafter be kept as a part of the records of the clerk/recorder's office.
(Code 1981, § 6-221)
Sec. 22-287. - Sale to municipality.#
Where no bid at least equal to the amount of the tax, interest, cost of advertising and expenses of sale on each separate parcel is received as each separate parcel is offered for sale, the town shall be deemed to have bid for such property, and the property shall be sold by the treasurer to the town for the amount of the tax, interest, cost of advertising and expenses of sale. The sale shall have the same effect as if made to an individual. The clerk/recorder shall draw a check or warrant on the special improvement guarantee fund for which the special tax was levied in the amount necessary.
(Code 1981, § 6-222)
Sec. 22-288. - General taxes on delinquent property.#
(a)
Between November 15 and December 15 in each year, the clerk/recorder shall ascertain, by examination of the county records, which, if any, of the property sold to the town is delinquent and about to be sold for general taxes, and report the property and the amount of taxes in each instance to the town council, with the request that the amount thereof be appropriated to the county.
(b)
It shall be the duty of the town council to appropriate the amount recommended by the clerk/recorder. The treasurer shall thereon draw a warrant in favor of the county for the total sum of such delinquent taxes, and the clerk/recorder shall deliver the warrant to the county treasurer, taking duplicate receipts therefor for each separate piece or parcel of property upon which the general taxes are thus paid. The clerk/recorder shall thereon deliver one of each such receipts to the treasurer and file and attach the other to the corresponding certificate of sale in his office.
(c)
On receiving such receipt, the treasurer shall make entry on his tax sale record, opposite the corresponding property, of the date and amount of taxes paid. Such taxes shall thereafter draw interest at the rate of ten percent per annum, and shall be included in the amount required to be paid for redemption of such property.
(Code 1981, § 6-223)
Sec. 22-289. - Redemption.#
Real estate sold for special taxes may be redeemed by any person interested therein, at any time within three years after the date of the sale thereof, by such person paying to the treasurer, for the use of the purchaser or his legal representative, the amount paid by such purchaser and all costs and expenses, including the cost of the certificate of sale, together with the sum of $10.00 for the redemption certificate provided for in section 22-291, and all special taxes that have been accrued thereon and which have been paid by the purchaser after his purchase to the time of redemption, together with interest at the rate of one percent per month on the whole from the date of payment to the date of redemption, provided that: (1)
In all cases where property has been sold to the town, and general taxes thereon have been thereafter paid by the town, it shall be necessary for a redemptioner to pay the amount of such general taxes, so paid as aforesaid, with interest thereon from the date of payment to the date of redemption, at the rate of ten percent per annum; and
(2)
When two or more parties are interested in a piece of property which has been sold for taxes, either party may redeem the property in which he is interested, upon payment of that proportion of the taxes, interest and costs which his property bears to the whole property sold, together with the sum of $10.00 for a redemption certificate.
(Code 1981, § 6-224)
Sec. 22-290. - Installment redemption.#
(a)
Any property sold to the town, on which tax sale certificates have been issued but for which no tax deed has issued to the town, may be redeemed by any person having an interest in such property on the payment in installments of the unpaid principal, interest and all costs and charges, provided that the installments shall be paid within such time and in such amounts as will discharge the indebtedness within the period in which the right to redeem from such tax sale shall expire.
(b)
Credit shall be given for each installment as paid, and the interest shall be reduced proportionately.
(c)
Interest shall be paid at the rate of ten percent per annum on the unpaid balance due under this section.
(d)
There is hereby imposed the sum of $1.00 per installment payment to cover the additional bookkeeping expenses incurred by any person taking advantage of this section, and such charge shall not be credited against the delinquent assessment.
_____
(e)
Every person who takes advantage of this section shall enter into an agreement with the town which shall be substantially in the following form:
"AGREEMENT OF INSTALLMENT REDEMPTION The undersigned hereby: 1.
Acknowledges that he is delinquent in the payment of the special improvement taxes levied against the property described below in the amount of $_____ which amount is the total of the unpaid tax, principal and interest, costs of advertising and expense of sale.
2.
Agrees and promises to pay the above-stated amount in _____ equal installments of $_____, which payment will be made on or before the _____ day of each month from the period beginning ________, 20___. to and including ________, 20___.
3.
Acknowledges having received and read a copy of section 22-290 of the Minersville Town Code, and understands the same.
4.
Agrees that should he fail to make payment of the installments when due, the right of the municipality to receive a tax deed for the property below described shall not be impaired thereby and the undersigned shall not be entitled to receive any refund of any amount paid hereunder.
The property covered by the provisions of this agreement is described as follows: ____________
____________
____________
____________
DATED this _____ day of _________, 20___. ___________
Mayor
ATTEST:
___________
Clerk/Recorder"
(Code 1981, § 6-225)
Sec. 22-291. - Certificate of redemption.#
The treasurer shall, when any property is fully redeemed, make the proper entry in the tax sale record file in his office, and issue a certificate of redemption, which certificate shall be by him acknowledged, and which entry or certificate shall be prima facie evidence of such redemption.
(Code 1981, § 6-226)
Sec. 22-292. - Notice of redemption.#
In all cases where property sold to the town is fully redeemed, the treasurer shall issue a formal notice of such redemption in writing and file the same with the clerk/recorder, whose duty it shall be to attach such notice to the corresponding certificate of sale on file in his office, and endorse on the filing face of such certificate in red ink the word "REDEEMED" and the date of redemption.
(Code 1981, § 6-227)
Sec. 22-293. - Tax deed.#
(a)
If any property sold as aforesaid is not fully redeemed within the time and in the manner in this article provided, on the deposit of the tax sale record for the year in which the property was sold by the treasurer with the clerk/recorder, the clerk/recorder shall, on presentation of the treasurer's certificate of sale, make and acknowledge a deed conveying the property therein described to the purchaser, his heirs, or assigns, as the case may be. If any person shall be entitled to receive deeds for more than one parcel of property, he may have the whole included in one deed, but each parcel shall be separately described. In January of each year, or as soon thereafter as the business of the office will permit, the clerk/recorder shall make and acknowledge a deed, conveying to the town all property purchased in the name of the town at special tax sale not theretofore redeemed, as in this article provided, shall see that such deeds are properly recorded in the office of the county recorder, and shall keep such deeds on file in his office for the benefit of the special improvement guarantee fund.
(b)
Deeds issued by the clerk/recorder in pursuance of the provisions of this article shall recite in substance the amount of tax for which the property was sold, the particular purpose of the tax levied, the year in which the levy was made, the day and year of sale, the amount for which the real estate was sold, a description of the property sold, in accordance with the certificate of sale, the name of the purchaser or the purchaser's assignee, and shall be executed by the clerk/recorder on behalf of the town, and by him acknowledged so as to be entitled to record.
(Code 1981, § 6-228)
Sec. 22-294. - Tax deed record.#
The clerk/recorder shall keep on file in his office a record of all tax deeds issued by him, which shall be a photocopy of the deeds so issued by him, and which shall be indexed in the name of the party whose property was sold for taxes, and also in the name of the individual to whom the tax deed was issued.
(Code 1981, § 6-229)
Sec. 22-295. - Clerk/recorder's fee.#
The clerk/recorder shall collect $10.00 for each deed issued, for the first description of property contained in such deed, and for each additional description of property in such deed, and shall pay such fees monthly into the treasury. However, in cases where the town is the tax sale purchaser, no fee shall be collected.
(Code 1981, § 6-230)
Sec. 22-296. - Sale after deed.#
Whenever property sold for special taxes and purchased by the town shall not have been redeemed within the time specified, but shall have been conveyed to the town by clerk/recorder's deed, and which shall not have been sold by the town, such property may thereafter be purchased by the prior owner, his heirs, personal representative or assigns, or any other person, upon petition therefor addressed to the town council and upon such terms as the town council may determine. The proceeds of such purchase shall be paid into the special improvement guaranty fund; provided, however, that nothing contained in this section shall prevent the town from selling any property conveyed to it by clerk/recorder's deed to any person at any time after such conveyance is made.
(Code 1981, § 6-231)