Utah Code § 17D-4-304

Property tax penalty for nonpayment
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In the event of nonpayment of any tax, fee, or charge that a public infrastructure district
imposes, the public infrastructure district may impose a property tax penalty at an annual rate
of .07, in addition to any other lawful penalty for nonpayment of property tax.
Renumbered and Amended by Chapter 314, 2021 General Session

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