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Delinquent Tax Archives
LeeAnn M. Franklin
Beaver County Treasurer
Under the direction of the Board of County Commissioners of Beaver County, State of Utah, I hereby list the properties upon which taxes and/or attached special assessments were levied for the year indicated by said Board but were unpaid and therefore delinquent after the 30th* of November for the year indicated. Unless the delinquent taxes, together with penalty*** of the greater amount of $10 or 2% of the taxes are paid by January 15th following the year of delinquency, the amount of taxes and penalty shall bear interest on a per annum basis from January 1st following the delinquency date. This interest is 600 basis points (6%) above the Federal Discount Rate** on January 1st following the delinquency date.
(Statutory reference: U.C.A. 59-2-1332.5)
*If November 30th is a Saturday or Sunday, then the next day that is not a Saturday or Sunday.
**Starting in 2003 the "targeted federal funds rate" is used instead of the federal discount rate.
***Starting in 2010, the penalty and interest requirements changed. The penalty was changed to the greater of $10 or 1% of the delinquent amount due if the current year delinquent tax was paid-in-full between December 1st and January 31st, otherwise the penalty amount is the greater of $10 or 2.5% of the amount that was delinquent on December 1st. The interest changed to 6% above the targeted federal funds rate, but this must fall within a minimum of 7% and a maximum of 10%.
If any property that is listed is related to or involved with any bankruptcy, the property is listed as information only and is not an attempt to collect the debt in violation of bankruptcy laws.
Starting December 2020, a delinquent property tax list will be available on this wesite.
2020 Delinquent Property Tax List