Utah § 59-2-1305 - Entries of payments made -- Payments to county treasurer.

Full text of Utah Utah Code § 59-2-1305 — Entries of payments made -- Payments to county treasurer., with citation guidance and answers to common questions.

§ 59-2-1305. Entries of payments made -- Payments to county treasurer.

Effective 11/6/2025
59-2-1305.  Entries of payments made -- Payments to county treasurer.
(1)The assessor or, if this duty has been reassigned in an ordinance under Section 17-74-102, the treasurer shall note on the assessment roll, opposite the names of each person against whom taxes have been assessed or tax notice charges have been listed, the amount of the taxes and tax notice charges paid.
(2)
(a)The assessor or treasurer, as the case may be, shall require all checks to be made payable to the office of the county assessor or treasurer, respectively.
(b)If the assessor or treasurer receives checks made payable to a payee other than the office of the county assessor or treasurer, respectively, the assessor or treasurer, as the case may be, shall immediately endorse the check with a restrictive endorsement that makes the check payable to the office of the county treasurer.
(3)The assessor shall deposit all money the assessor collects into an account controlled by the county treasurer.


Amended by Chapter 17, 2025 Special Session 1

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-2-1305

What does Utah Code § 59-2-1305 cover?

Section 59-2-1305 ("Entries of payments made -- Payments to county treasurer.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-2-1305?

A common citation format is "Utah Code § 59-2-1305" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-2-1305 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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