(1) As used in this section, "business entity" means: (a) an association; (b) a corporation; (c) a limited liability company; (d) a partnership; (e) a trust; or (f) a business entity similar to Subsections (1)(a) through (e).

(a) an association;

(b) a corporation;

(c) a limited liability company;

(d) a partnership;

(e) a trust; or

(f) a business entity similar to Subsections (1)(a) through (e).

(2) The county treasurer shall provide notice of delinquency in the payment of property taxes and tax notice charges: (a) except as provided in Subsection (5), on or before December 31 of each calendar year; and (b) in a manner described in Subsection (3).

(a) except as provided in Subsection (5), on or before December 31 of each calendar year; and

(b) in a manner described in Subsection (3).

(3) The notice described in Subsection (2) shall be provided by: (a) (i) mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to: (A) each delinquent taxpayer; and (B) if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and (ii) making available to the public a list of delinquencies in the payment of property taxes: (A) by electronic means; and (B) that includes the information required by Subsection (4)(b); or (b) publishing a list of delinquencies in the payment of property taxes and tax notice charges: (i) in one issue of a newspaper having general circulation in the county; (ii) that lists each delinquency in alphabetical order by: (A) the last name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity; and (iii) that includes the information described in Subsection (4)(b).

(a) (i) mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to: (A) each delinquent taxpayer; and (B) if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and (ii) making available to the public a list of delinquencies in the payment of property taxes: (A) by electronic means; and (B) that includes the information required by Subsection (4)(b); or

(i) mailing a written notice that includes the information described in Subsection (4)(a), postage prepaid, to: (A) each delinquent taxpayer; and (B) if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and

(A) each delinquent taxpayer; and

(B) if the delinquent property taxes or tax notice charges are assessed on a base parcel, the record owner of each subdivided lot; and

(ii) making available to the public a list of delinquencies in the payment of property taxes: (A) by electronic means; and (B) that includes the information required by Subsection (4)(b); or

(A) by electronic means; and

(B) that includes the information required by Subsection (4)(b); or

(b) publishing a list of delinquencies in the payment of property taxes and tax notice charges: (i) in one issue of a newspaper having general circulation in the county; (ii) that lists each delinquency in alphabetical order by: (A) the last name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity; and (iii) that includes the information described in Subsection (4)(b).

(i) in one issue of a newspaper having general circulation in the county;

(ii) that lists each delinquency in alphabetical order by: (A) the last name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity; and

(A) the last name of the delinquent taxpayer; or

(B) if the delinquent taxpayer is a business entity, the name of the business entity; and

(iii) that includes the information described in Subsection (4)(b).

(4) (a) A written notice of delinquency described in Subsection (3)(a)(i) shall include: (i) a statement that delinquent taxes and tax notice charges are due; (ii) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter; (iii) (A) the name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity; (iv) (A) a description of the delinquent property; or (B) the property identification number of the delinquent property; (v) a statement that a penalty shall be imposed in accordance with this chapter; and (vi) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: (A) the delinquent taxes and tax notice charges; and (B) the penalty. (b) The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include: (i) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter; (ii) (A) the name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity; (iii) (A) a description of the delinquent property; or (B) the property identification number of the delinquent property; (iv) a statement that a penalty shall be imposed in accordance with this chapter; and (v) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: (A) the delinquent taxes and tax notice charges; and (B) the penalty.

(a) A written notice of delinquency described in Subsection (3)(a)(i) shall include: (i) a statement that delinquent taxes and tax notice charges are due; (ii) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter; (iii) (A) the name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity; (iv) (A) a description of the delinquent property; or (B) the property identification number of the delinquent property; (v) a statement that a penalty shall be imposed in accordance with this chapter; and (vi) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: (A) the delinquent taxes and tax notice charges; and (B) the penalty.

(i) a statement that delinquent taxes and tax notice charges are due;

(ii) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;

(iii) (A) the name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity;

(A) the name of the delinquent taxpayer; or

(B) if the delinquent taxpayer is a business entity, the name of the business entity;

(iv) (A) a description of the delinquent property; or (B) the property identification number of the delinquent property;

(A) a description of the delinquent property; or

(B) the property identification number of the delinquent property;

(v) a statement that a penalty shall be imposed in accordance with this chapter; and

(vi) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: (A) the delinquent taxes and tax notice charges; and (B) the penalty.

(A) the delinquent taxes and tax notice charges; and

(B) the penalty.

(b) The list of delinquencies described in Subsection (3)(a)(ii) or (3)(b) shall include: (i) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter; (ii) (A) the name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity; (iii) (A) a description of the delinquent property; or (B) the property identification number of the delinquent property; (iv) a statement that a penalty shall be imposed in accordance with this chapter; and (v) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: (A) the delinquent taxes and tax notice charges; and (B) the penalty.

(i) the amount of delinquent taxes and tax notice charges due, not including any penalties imposed in accordance with this chapter;

(ii) (A) the name of the delinquent taxpayer; or (B) if the delinquent taxpayer is a business entity, the name of the business entity;

(A) the name of the delinquent taxpayer; or

(B) if the delinquent taxpayer is a business entity, the name of the business entity;

(iii) (A) a description of the delinquent property; or (B) the property identification number of the delinquent property;

(A) a description of the delinquent property; or

(B) the property identification number of the delinquent property;

(iv) a statement that a penalty shall be imposed in accordance with this chapter; and

(v) a statement that interest accrues as of January 1 following the date of the delinquency unless on or before January 31 the following are paid: (A) the delinquent taxes and tax notice charges; and (B) the penalty.

(A) the delinquent taxes and tax notice charges; and

(B) the penalty.

(5) Notwithstanding Subsection (2)(a), if the county legislative body extends the property tax due date under Subsection 59-2-1332(1), the notice of delinquency described in Subsection (2) shall be provided on or before January 10.

(6) (a) In addition to the notice of delinquency required by Subsection (2), a county treasurer may in accordance with this Subsection (6) mail a notice that property taxes are delinquent: (i) to: (A) a delinquent taxpayer; (B) an owner of record of the delinquent property; (C) any other interested party that requests notice; or (D) a combination of Subsections (6)(a)(i)(A) through (C); and (ii) at any time that the county treasurer considers appropriate. (b) A notice mailed in accordance with this Subsection (6): (i) shall include the information required by Subsection (4)(a); and (ii) may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining: (A) the status of taxes and tax notice charges owed on the delinquent property; (B) any penalty that is owed on the delinquent property; (C) any interest charged under Section 59-2-1331 on the delinquent property; or (D) any related matters concerning the delinquent property.

(a) In addition to the notice of delinquency required by Subsection (2), a county treasurer may in accordance with this Subsection (6) mail a notice that property taxes are delinquent: (i) to: (A) a delinquent taxpayer; (B) an owner of record of the delinquent property; (C) any other interested party that requests notice; or (D) a combination of Subsections (6)(a)(i)(A) through (C); and (ii) at any time that the county treasurer considers appropriate.

(i) to: (A) a delinquent taxpayer; (B) an owner of record of the delinquent property; (C) any other interested party that requests notice; or (D) a combination of Subsections (6)(a)(i)(A) through (C); and

(A) a delinquent taxpayer;

(B) an owner of record of the delinquent property;

(C) any other interested party that requests notice; or

(D) a combination of Subsections (6)(a)(i)(A) through (C); and

(ii) at any time that the county treasurer considers appropriate.

(b) A notice mailed in accordance with this Subsection (6): (i) shall include the information required by Subsection (4)(a); and (ii) may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining: (A) the status of taxes and tax notice charges owed on the delinquent property; (B) any penalty that is owed on the delinquent property; (C) any interest charged under Section 59-2-1331 on the delinquent property; or (D) any related matters concerning the delinquent property.

(i) shall include the information required by Subsection (4)(a); and

(ii) may include any information that the county treasurer finds is useful to the owner of record of the delinquent property in determining: (A) the status of taxes and tax notice charges owed on the delinquent property; (B) any penalty that is owed on the delinquent property; (C) any interest charged under Section 59-2-1331 on the delinquent property; or (D) any related matters concerning the delinquent property.

(A) the status of taxes and tax notice charges owed on the delinquent property;

(B) any penalty that is owed on the delinquent property;

(C) any interest charged under Section 59-2-1331 on the delinquent property; or

(D) any related matters concerning the delinquent property.