Warrant procedures -- Judgment -- Notice requirements after filing warrant

# (1)

Except as provided in Subsections (3) and (4), if a person who owes a liability fails to pay that liability within 30 days after the day on which the commission mails notice and demand under Section 59-1-1411, the commission may:

# (a)

file a warrant with the clerk of:

(i) except as provided in Subsection (1)(a)(ii), the district court of any county in which that person has real or personal property; or

(ii) if the person is not a resident of this state, the Third District Court in Salt Lake City; or

# (b)

issue a warrant in duplicate under its official seal directed to the sheriff of a county requiring the sheriff to:

(i) levy upon and sell the person's real and personal property for the payment of the liability, plus the cost of executing the warrant; and

(ii) return to the commission within 60 days:

(A) the warrant; and

(B) the money collected under the warrant.

# (2)

# (a)

A sheriff that receives a warrant under Subsection (1) shall within five days file a duplicate copy of the warrant with the clerk of the district court of the appropriate county.

# (b)

(i)
The sheriff shall execute the warrant in the same manner prescribed by law for an execution issued against property in accordance with a judgment by a court.

(ii)
An execution of a warrant described in Subsection (2)(b)(i) has the same effect as an execution issued against property in accordance with a judgment by a court.

(iii)
A sheriff that executes a warrant under Subsection (2)(b)(i) shall receive fees for the sheriff's services in executing the warrant as if the sheriff were executing a judgment by a court.

# (3)

The commission may file a warrant without regard to the 30-day period provided in Subsection (1) if the commission finds that the collection of a liability that a person owes is in jeopardy.

# (4)

The commission may not file a warrant under this section more than three years after the assessment of the tax, fee, or charge that is a portion of a liability.

# (5)

A clerk of a district court that receives a warrant under this section shall enter in the judgment docket:

# (a)

in the column for judgment debtors, the name of the person stated in the warrant; and

# (b)

in appropriate columns:

(i) the amount for which the warrant is filed; and

(ii) the date the warrant is filed.

# (6)

Notwithstanding Section 78B-5-202, the liability that serves as the basis for a warrant is a binding lien upon the real, personal, and other property of the person to the same extent as other judgments docketed in the office of the clerk of the district court.

# (7)

When a warrant is filed with the clerk of a district court in accordance with this section, the commission is considered to have obtained a judgment against a person for a liability.

# (8)

Notwithstanding Section 78B-5-202, a judgment described in Subsection (7) is effective for a period ending 10 years after the date the amount for which the warrant is filed is assessed in accordance with Section 59-1-1408.

# (9)

The commission may not renew a judgment described in Subsection (7).

# (10)

The commission may authorize an action or proceeding to collect or enforce a judgment described in Subsection (7) in any place and by any procedure that a civil judgment of the Utah Supreme Court may be collected or enforced if:

# (a)

a warrant is filed under this section against a person who is not a resident of this state; and

# (b)

the commission determines that the person does not have sufficient real or personal property in the state to pay the person's liability.

# (11)

After filing a warrant under Section 59-1-1414, the commission shall follow the notice requirements of Section 38-12-102.