Beaver County is adhering to established state timelines for managing delinquent property taxes, including the annual publication of unpaid tax lists and the application of interest on overdue accounts. The county treasurer's office follows specific deadlines for notifying owners of tax notice charges and preparing for the annual May tax sale.
Beaver County Tax Deadlines
According to the Beaver County Treasurer's office, several critical deadlines govern the property tax cycle. Property taxes are due on or before November 30, with a penalty added to current-year delinquent taxes on December 1. By December 31, the county publishes a list of delinquent current-year taxes and properties in the Beaver County Journal.
Interest and Penalty Accrual
The timeline for interest and penalties is strictly regulated. While the county publishes its delinquent list at year-end, interest begins accruing on delinquent taxes from the previous year on January 31, with the accrual being retroactive to January 1. Additionally, prepayment coupons are mailed by the treasurer's office on or before January 15, either automatically or upon request.
State Mandated Notifications
These local procedures align with Utah state law, which mandates that county treasurers provide notice of delinquency. Under Utah Code Section 5mu;2-1332.5, effective since May 8, 2018, the treasurer must provide notice of delinquency in the payment of property taxes and tax notice charges by December 31 of each year.
Public Disclosure Requirements
The state code requires that the notice of delinquency be provided either by mailing a written notice to each delinquent taxpayer and record owner of subdivided lots, or by making a list of delinquencies available to the public through electronic means. Alternatively, the treasurer may publish the list in a newspaper of general circulation within the county, listing delinquencies in alphabetical order by the taxpayer's last name or business entity name.
Tax Sales and Liens
In Beaver County, the tax cycle culminates in the annual tax sale, which is scheduled for the fourth Thursday in May. For those seeking information on legal encumbrances, the Utah Courts provide access to tax lien records by county, with new files updated every Tuesday by 1:00 p.m.
