As used in this part: (1) "Tax notice charge" means an amount that: (a) a property owner owes to a tax notice charge entity in relation to real property; and (b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice. (2) "Tax notice charge entity" means the entity that certifies to the county treasurer an outstanding amount that: (a) a property owner owes to the entity in relation to the property; and (b) the county treasurer lists on the property tax notice as a tax notice charge.
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