TAX NOTICE
Tax notices are sent from the Treasurer's Office
prior to November 1st of each year. The tax assessment is for twelve months, January
1st through December 31st, covering the year in which the notice is sent. The tax
notice will be mailed to the Recorded Owner as of January 1st of that year.
The tax notice will set out the aggregate amount
of taxes to be paid for state, county, school, city and any other taxing unit. On
any property upon which a tax delinquency exists the tax notice will be stamped
"Prior taxes are delinquent on the property".
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PAYMENT
OF PROPERTY TAX
Property taxes are to be paid directly to the
Treasurer by mail or in person. The tax stub or an identifying number should accompany the
payment. The Treasurer is not responsible for an individual paying on the wrong account.
You can now pay on-line by clicking on the link
below https://secure.impactpayments.com/DuchesneCounty.
Prepay coupons are provided as a convenient
means of prepaying property taxes. This is not a requirement nor are there any
penalties attached for missed or late prepayments. The prepay booklet contains nine
coupons and will NOT pay the current year tax in full. Coupon payment amounts are
based on the PREVIOUS years tax amount.
Coupons are not required if you choose to make
prepayments throughout the year. Your payment can be processed as long as it is for
a minimum of $10.00 and you have provided us with a valid parcel number. However,
all prior years taxes must be paid before current prepayments will be applied.
For prepay coupon requests contact our office at
435-738-1191 or email us at jpark@co.duchesne.ut.us.
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DATE
TAX IS DELINQUENT
All taxes unpaid or postmarked after November 30
of each year following the date of levy, are delinquent. For each parcel,
all delinquent taxes are subject to a penalty of 2% of the amount of the taxes or $10.00, whichever
is greater. Unless the delinquent taxes, together with the penalty, are paid by
January 16, the amount of taxes and penalty shall bear interest at the rate of 6% over the
"Federal Discount Rate" that exists on January 1 following the date of
delinquency. Interest will also be calculated back to January 1st.
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TAX LIEN
A tax upon real property is a lien against the
property assessed. A tax due of improvements upon real property assessed to a
person other than the owner of the real property is a lien upon the property and
improvements. These liens attach as of January 1st of each year.
Property liens not paid prior to a lapse of four
years from the date of lien is subject to an "Auditor
Tax Sale". An Auditor tax sale will be held each year in May or June.
Property may be redeemed at any time prior to
the tax sale. A person can redeem property by paying to the County Treasurer all
delinquent taxes, interest, penalties, and administrative costs that have accrued on the
property.
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PARTIAL
PAYMENTS
At any time prior to expiration of the
redemption period part payments can be made against the lien. Payments will be
applied in the following order: interest and penalty against the tax of the most
current year, tax on the most current year and so on until the full amount of delinquent
taxes, penalties, and interest are paid.
We now have the option of printing coupons for
you to make part payments on your delinquent taxes. Please contact our office at
435-738-1191 or email us at jpark@co.duchesne.ut.us
if you are interested.
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DIDN'T
GET A TAX NOTICE?
If you are on the move and do not notify the
Treasurer's office of your new addresses you will not get a notice. Although we get
address changes from the post office after a mailing, forwarding may already be
expired. Addresses sent to us by the post office are not always readable or
correct. It is the tax payers responsibility to see that the correct address is
always on file. IF YOU HAVE NOT RECEIVED YOUR NOTICE BY NOV. 1 CONTACT THIS
OFFICE. You may download the address change
form and email it to mclegg@co.duchesne.ut.us
or mail it to the address listed on the bottom of the form.
If your deed was not filed with the Recorder
prior to the cut off date, the tax notice will be sent to the seller of the property with
a notation to send on to the new buyer. Sellers do not always send the notice on.
If the recorded document does not have an
address or has an incomplete address you will not receive your notice. If your recorded
document does not initiate a correct chain of title the name of record and address will
not be changed by the Recorder's Office.
It is the tax payers responsibility to
see that they get all of their notices. Check your descriptions and acreage, be
sure they all add up. If you have a question call us at area code 435-738-1190.
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DUTIES
AND LIMITATIONS
It is the responsibility of the Treasurer to
collect the taxes as they are charged. We do not assess values (see Assessor's duties) or set tax rates (see Auditor's duties).
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ABATEMENTS
AND TAX RELIEF
The following abatements are available: Circuit
Breaker, Low Income, Hardship, Veterans, Blind, Disability and Widow or Widower.
Contact the Auditor's office at 435-738-1120 for eligibility
criteria and amounts.
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TAX HISTORY
Tax Assessment Rolls are a permanent record
and are open to the public for research. These records are on microfilm in the Records Retention Department. You may research
these records on your own at a cost of $2.00 a page for copies. If you require us to do
the research, $10.00 per hour plus $2.00 a page will be charged.
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MAY
TAX SALE SURPLUS TAX FORM
The Treasurer's office holds on to the surplus
from the current year's sale until about March of the following year. After that
time the surplus is sent to the Utah State Treasurer Unclaimed Property Division.
Their phone number is 888-217-1203. To claim surplus from our office click on the
link below and it will bring up a form that you need to fill out and bring in.
May Sale Surplus Form
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