Utah Code — Title 59 (Revenue and Taxation)
Utah Code § 59-2-406
Collection of uniform fees and other motor vehicle fees
# (1)
# (a)
For the purposes of efficiency in the collection of the uniform fee required by this section, the commission shall enter into a contract for the collection of the uniform fees required under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3, and certain fees required by Title 41, Motor Vehicles.
# (b)
The contract required by this section shall, at the county's option, provide for one of the following collection agreements:
(i) the collection by the commission of:
(A) the uniform fees required under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3; and
(B) all fees listed in Subsection (1)(c); or
(ii) the collection by the county of:
(A) the uniform fees required under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3; and
(B) all fees listed in Subsection (1)(c).
# (c)
For purposes of Subsections (1)(b)(i)(B) and (1)(b)(ii)(B), the fees that are subject to the contractual agreement required by this section are the following fees imposed by Title 41, Motor Vehicles:
(i) registration fees for vehicles, mobile homes, manufactured homes, boats, and off-highway vehicles, with the exception of fleet and proportional registration;
(ii) title fees for vehicles, mobile homes, manufactured homes, boats, and off-highway vehicles;
(iii) plate fees for vehicles;
(iv) permit fees; and
(v) impound fees.
# (d)
A county may change the election it makes pursuant to Subsection (1)(b) by providing written notice of the change to the commission at least 18 months before the change shall take effect.
# (2)
The contract shall provide that the party contracting to perform services shall:
# (a)
be responsible for the collection of:
(i) the uniform fees under Sections 59-2-405, 59-2-405.1, 59-2-405.2, and 59-2-405.3; and
(ii) any fees described in Subsection (1)(c) as agreed to in the contract;
# (b)
utilize the documents and forms, guidelines, practices, and procedures that meet the contract specifications;
# (c)
meet the performance standards and comply with applicable training requirements specified in the rules made under Subsection (8)(a); and
# (d)
be subject to a penalty of 1/2 the difference between the reimbursement fee specified under Subsection (3) and the reimbursement fee for fiscal year 1997-98 if performance is below the performance standards specified in the rules made under Subsection (8)(a).
# (3)
# (a)
The commission shall recommend a reimbursement fee for collecting the fees as provided in Subsection (2)(a), except that the commission may not collect a reimbursement fee on a state-assessed commercial vehicle described in Subsection 59-2-405.1(2)(a)(ii).
# (b)
The reimbursement fee shall be based on two dollars per standard unit for the first 5,000 standard units in each county and one dollar per standard unit for all other standard units and shall be annually adjusted by the commission beginning July 1, 1999.
# (c)
The adjustment shall be equal to any increase in the Consumer Price Index for all urban consumers, prepared by the United States Bureau of Labor Statistics, during the preceding calendar year.
# (d)
The reimbursement fees under this Subsection (3) shall be appropriated by the Legislature.
# (4)
All counties that elect to collect the uniform fees described in Subsection (1)(b)(ii)(A) and any other fees described in Subsection (1)(c) as provided by contract shall be subject to similar contractual terms.
# (5)
The party performing the collection services by contract shall use appropriate automated systems software and equipment compatible with the system used by the other contracting party in order to ensure the integrity of the current motor vehicle data base and county tax systems, or successor data bases and systems.
# (6)
If the county elects not to collect the uniform fees described in Subsection (1)(b)(ii)(A) and the fees described in Subsection (1)(c):
# (a)
the commission shall:
(i) collect the uniform fees described in Subsection (1)(b)(ii)(A) and the fees described in Subsection (1)(c) in each county or regional center as negotiated by the counties with the commission in accordance with the requirements of this section; and
(ii) provide information to the county in a format and media consistent with the county's requirements; and
# (b)
the county shall pay the commission a reimbursement fee as provided in Subsection (3).
# (7)
This section shall not limit the authority given to the county in Section 59-2-1302.
# (8)
# (a)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall make rules specifying the performance standards and applicable training requirements for all contracts required by this section.
# (b)
Beginning on July 1, 1998, each new contract entered into under this section shall be subject to the rules made under Subsection (8)(a).
Source: view the official text
In this chapter (40 sections)
- 59-2-313.1 · County assessor duties to provide assessment data --…
- 59-2-314 · Penalty for failure to complete assessment book
- 59-2-315 · Crime insurance -- Liability for willful failure or neglect…
- 59-2-320 · Total property valuation
- 59-2-321 · Extension of taxes on assessment book
- 59-2-322 · Transmittal of statement to commission
- 59-2-323 · Changes ordered by commission
- 59-2-324 · Entering corrected sum of taxes in assessment book
- 59-2-325 · Statement transmitted to commission
- 59-2-326 · Assessment roll delivered to county treasurer
- 59-2-327 · Assessment roll -- Taxes charged to county treasurer
- 59-2-328 · Duty of auditor upon termination of treasurer's term of…
- 59-2-329 · Verification of auditor's statements
- 59-2-401 · Assessment of transitory personal property
- 59-2-402 · Proportional assessment of transitory personal property…
- 59-2-403 · Assessment of interstate state-assessed commercial vehicles…
- 59-2-405 · Uniform fee on tangible personal property required to be…
- 59-2-405.1 · Uniform fee on certain vehicles with a gross vehicle…
- 59-2-405.2 · Definitions -- Uniform statewide fee on certain tangible…
- 59-2-405.3 · Uniform statewide fee on motor homes -- Distribution of…
- 59-2-406 · Collection of uniform fees and other motor vehicle fees
- 59-2-407 · Administration of uniform fees. (Superseded 7/1/2026)
- 59-2-502 · Definitions
- 59-2-503 · Qualifications for agricultural use assessment
- 59-2-504 · Exclusions from designation as agricultural use -- Exception
- 59-2-505 · Indicia of value for agricultural use assessment --…
- 59-2-506 · Rollback tax -- Penalty -- Computation of tax -- Procedure…
- 59-2-506.5 · Conservation easement rollback tax -- One-time in lieu fee…
- 59-2-507 · Land included as agricultural -- Site of residence excluded…
- 59-2-508 · Application -- Signed statement -- Consent to creation of a…
- 59-2-509 · Change of ownership or legal description
- 59-2-510 · Separation of land
- 59-2-511 · Acquisition of land by governmental entity -- Requirements…
- 59-2-512 · Land located in more than one county
- 59-2-513 · Tax list and duplicate
- 59-2-514 · State Farmland Evaluation Advisory Committee -- Membership…
- 59-2-515 · Rules prescribed by commission
- 59-2-701 · Appraisal by certified or licensed appraisers -- Appraiser…
- 59-2-702 · Education and training of appraisers -- Continuing education…
- 59-2-703 · Commission to assist county assessors -- Appraisers provided…