January 1
Tax lien date. All property is appraised and ownership is established.
January
Millard County Treasurer to send notification of pending five year tax sale properties.
February 1
All parcels with a previous year delinquency will be charged a penalty computed at the rate of $10 minimum or 2.5% of the original tax obligation (whichever is greater) per parcel, as per UCA 59-2-1331. All parcels with a previous year delinquency will be charged interest retroactive to January 1st, at the rate set by statue UCA 59-2-1331. This rate varies according to the year of delinquency.
March 15
All properties with a five year tax delinquency are forwarded to the Millard County Auditor for potential tax sale.
March 31
Final annual settlement reports issued to each taxing entity.
May
Final Tax Sale is conducted by the Millard County Auditor. Public notice of the final tax sale is published in a newspaper of general circulation once each week for four consecutive weeks immediately preceding the scheduled sale. Notice is also provided by certified and first class mail to the recorded owner, the occupant, and all other interests of record. Properties may be redeemed on behalf of the recorded owner at any time prior to the tax sale. Tax Sale Info
May 1
Deadline for application for assessment and taxation of agricultural land (FAA).
May 22
By this date the Millard County Assessor completes the assessment roll and certifies the values to the Millard County Auditor.
July 22
Millard County Auditor mails the Notice of Valuation and Proposed Tax Change to all real property owners. Scheduled budget hearings for fiscal year taxing entities (cities and school districts) are disclosed in the Valuation Notice.
August
Board of Equalization appeals/hearings held. BOE Info
September 1
Property Tax Relief application deadline. Property Tax Relief Info
September 15
Appeals to Board of Equalization must be filed before this date.
November 1
Tax Notices must be mailed to property owners by this date. Scheduled budget hearings for calendar year taxing entities (the county, and other service districts) are disclosed in the Tax Notice.
November
Treasurer receives and posts payments of current year real property taxes. Please note: Millard County Treasurer’s office is closed Thanksgiving Day and the Friday after Thanksgiving, please plan in advance.
November 30
REAL PROPERTY TAXES ARE DUE!
December 1
Real property taxes become delinquent.
December 1-January 31
Penalty is applied to all current year delinquent parcels. Penalty is computed at the rate of $10 minimum or 1% of the original tax obligation (whichever is greater) per parcel, as per UCA 59-2-1331. Penalty increases to 2.5% after January 31.
