Utah Code § 78B-2-301

Within six months
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An action may be brought within six months against a tax collector or the tax collector's
designee:
(1) to recover any goods, wares, merchandise, other property seized in his official capacity, or the
price or value of any of it;
(2) for damages for the seizure, detention, sale of, or injury to, any goods, wares, merchandise, or
other personal property seized;
(3) for damages done to any person or property in making a seizure;
(4) for money paid or seized under protest and which, it is claimed, ought to be refunded.
Renumbered and Amended by Chapter 3, 2008 General Session

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