Utah § 59-2-1372 - Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
Full text of Utah Utah Code § 59-2-1372 — Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account., with citation guidance and answers to common questions.
§ 59-2-1372. Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
59-2-1372. Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.
| (1) | The auditor shall audit the books and records of the treasurer and make a final settlement with the treasurer. |
| (2) | In making the settlement the auditor shall credit the treasurer with the amount of taxes and tax notice charges for the previous year which are found to be still unpaid and shall then charge the treasurer upon the books of the county in an account which shall be called the Delinquent Tax Control Account with the full amount of delinquent taxes, tax notice charges, penalty, and costs found due the county for the previous year. |
Amended by Chapter 197, 2018 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 59-2-1372
What does Utah Code § 59-2-1372 cover?
Section 59-2-1372 ("Auditor duties -- Final settlement with treasurer -- Delinquent Tax Control Account.") 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 § 59-2-1372?
A common citation format is "Utah Code § 59-2-1372" (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 § 59-2-1372 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
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.