• At least 1,600 land developers, real estate companies and construction companies owed more than a combined $11 million in property tax. Richardson and others say such businesses often appear not to pay taxes on property that they hope to sell soon, waiting for sales to provide money to pay the taxes, rather than taking it out of pocket.

• At least an additional 250 commercial property companies, such as owners of shopping centers, apartment complexes or senior housing, owed at least $1.9 million in back taxes.

• At least 130 finance companies, including banks and mortgage companies, owed at least $720,000 in back tax. Officials say it appears such ventures also wait to sell property they obtained through foreclosure before paying tax on it with funds out of pocket.

• At least 1,500 other businesses owed a combined $16.4 million. Some of the better known among them are: MCI ($364,648); Raging Waters ($254,403); Cricket Communications ($197,560); Solitude Ski Corp. ($147,956); the defunct Granite Furniture ($43,370); and Lewis Brothers Stages ($24,940).

Among developers who did not pay property tax on time is Republican John Jacob, who is running for Congress against Rep. Chris Cannon, R-Utah. Records show Jacob owed $27,094 in unpaid tax and penalties as of Dec. 21, with some of it dating back as far as 2001. He said much of it was on land he plans to develop.

He explained why developers often pay late.

"For example, in order to get a loan for roads and other improvements we needed in one area, I had to record 100 lots at the same time a few years ago. The county starts charging property tax on them immediately," he said.

"That hurt us, because we could not sell those 100 lots in six months (to raise money before taxes were due). It took us three years. Trying to come up with the money to pay taxes on 100 lots all at once was not possible."

He said that to pay taxes on those 100 lots on time, he would have had to take out yet more loans on the properties. He opted instead to pay the penalties and interest the county would charge.

Jacob adds, "I'm not hurting anyone. I am actually paying extra property tax," because of the penalties and interest over time.

Davis County Treasurer Mark Altom says Jacob may have a point and that local governments are not hurt, and may even be helped, if a small or moderate number of businesses pay late, and pay the resulting penalties and interest.

He said counties now earn just 3 percent to 4 percent interest on ultra-safe investments they are allowed to make by law, but property owners who did not pay 2005 taxes on time must pay 10.25 percent interest plus a 2 percent penalty.