Under the direction of the Board of County Commissioners of Weber 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.
John B. Bond, MBA, Treasurer of Weber County, Utah.
(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%.
