About half of all businesses that are on delinquency lists are in the real estate or construction industries, including several of the top debtors.

Among such businesses are at least 443 land developers, real estate companies and construction companies. Some of the largest debtors among them are Ron Thorne Construction, $235,473, and Gough Construction, $115,280.

"A lot of those (development) companies don't want to put out money on their land until they they are ready to sell something," Richardson said. But he notes that the county can halt construction that has begun in any subdivision where property taxes have not been paid. "When we do that, the money tends to be paid fast," he said.

Delinquents also include at least 84 commercial property companies, such as owners of industrial buildings, offices, shopping centers or even apartments. Some of the largest debtors among them are KRE Properties, owing $496,590; EBR Management, $217,518; OK Senior Housing, $181,849; Miller Sandy Properties apartments, $104,077; and Parkway Tower, $76,314.

Hundreds of businesses not in real estate also are among delinquents. Some of the better-known businesses on the list include Solitude Ski Resort, $107,938; Lewis Brothers Stages, $19,954; Riverton Music, $41,462; Dreyer's Grand Ice Cream, $36,651; Mesaba Airlines, $124,059; and Win Air, $451,633.

Bankruptcy leader

South Salt Lake City Council member Poponatui F. Sitake, one of three elected officials in the county who were delinquent on taxes, didn't pay because he has filed for bankruptcy. He owes $2,541 in tax on his home for two years.

"I filed (for bankruptcy) because of a combination of everything: hospital bills, credit card debt," he said. "We tried to work things out (with creditors) but just couldn't do it." He filed for Chapter 13 bankruptcy and is seeking to pay back creditors over time.

Many Utahns do the same. The state ranks worst in the nation in bankruptcy filings, with one of every 36.5 Utah households filing for bankruptcy in the 12 months that ended March 31, 2004. That is about twice as high as the national rate.

Bankruptcy delays paying taxes, and property owners in bankruptcy owe Salt Lake County $3.7 million in back taxes (about 9 percent of all delinquencies).

"Parcels in bankruptcy are subject to an automatic stay. That is, no creditor can seek or demand payment outside the bankruptcy, including taking a property to tax sale," Richardson says.