59-2-1361 - Notice of findings -- Proceedings in district court -- Injunction -- Determining taxes due -- Security during proceedings.
59-2-1361. Notice of findings -- Proceedings in district court -- Injunction --Determining taxes due -- Security during proceedings.
(1) (a) Notice that the commission has made a finding and declaration under Section59-2-1359 shall be given to the owner of the property in the same manner as is provided by lawfor the giving of the notice of assessment by the commission.
(b) The notice required by this section shall include a notice of the location and time ofthe hearing in which the findings of the commission may be protested.
(c) (i) The hearing must be scheduled at least 10 days after the mailing of the notice.
(ii) The owner, lessee, contractor, or operator of the property shall be afforded theopportunity to protest the commission's findings at the hearing.
(2) After the scheduled hearing, the taxes shall become immediately due and payable ifany of the following occur:
(a) the owner, contractor, lessee, or operator of the property fails to appear at the hearing;or
(b) the commission sustains the findings.
(3) If the taxes are not paid within 10 days from the date due, the commission maycommence a proceeding in court in its name, but for the benefit of the state and the taxingentities interested in the taxes, in the district court of the county in which the property is locatedto determine the lien of the taxes and to foreclose the lien.
(4) In any proceeding the court may order any of the following:
(a) enjoin and restrain the destruction or removal of the property or any part of theproperty;
(b) appoint a receiver to operate the property; and
(c) order and direct that the proceeds from the property, or so much of it as may benecessary to pay the amount of the taxes, be withheld and impounded or paid on account of thetaxes from time to time as the court may direct.
(5) In determining the amount of taxes due for any year for which the levy has not beenfixed and for the purposes of the proceeding in court, the commission shall use the levyprevailing within the taxing entity where the property is located for the last preceding year.
(6) In any court proceeding brought to enforce the payment of taxes made due andpayable under this section, the findings of the commission shall be for all purposes presumptiveevidence of the necessity for the action for the protection of the public revenues and of theamount of taxes to be paid.
(7) (a) Payment of taxes due under this section will not be enforced through theproceedings authorized by this section prior to the expiration of the time otherwise allowed forpayment of taxes if the owner, lessee, contractor, or other person operating the property furnishessecurity approved by the commission that the person will timely submit all required returns andtax payments.
(b) The commission may, from time to time, require additional security for the paymentof taxes.
(8) The commission may promulgate rules to implement this section.
Amended by Chapter 9, 2001 General Session