Utah Code § 59-1-1101 — Private collection of tax -- Fee

(1)
The commission is authorized to employ private collectors for the collection of accounts that are unpaid over 12 months after the assessment date.
(2)
Up to, but no more than, 33% of the money collected may be used to offset the payment to a private collector.
(3)
The commission may authorize a private collector described in Subsection (1) to contract with a third party for services for the collection of accounts that the commission refers to the private collector.