The reason is no secret. They often wait to sell property before paying taxes on it to avoid obtaining loans or tying up other cash to pay them. Often, rates charged by the government are lower (or at least easier to obtain) than what might be found elsewhere.

"It would be very discouraging to me personally to pay 10.25 percent interest and a 2 percent penalty," the amount charged for property tax not paid in 2007, Richardson said. But he adds it may not discourage developers because, "It's just a little bit hard to get real estate loans right now, period."

By law, the interest on unpaid tax that governments charge in Utah is 6 percent plus the "federal funds target rate" as of Jan. 1. For unpaid 2006 taxes, the resulting rate was 11.25 percent. For 2005, it was 10.25 percent. For 2004, it was 8.25 percent. For 2003, it was 7 percent.

All of those rates were lower than the current national average for standard credit cards of 13.42 percent, for example.

Real estate developers are not the only type of businesses with delinquent taxes. Other businesses had at least $9 million in delinquent taxes. So, overall, businesses accounted for about 43 percent of all delinquent tax, and homeowners owed 57 percent in the three counties.

Some notable businesses on delinquency lists include: Solitude ski resort, $122,697; Alta ski resort, $98,626; Swift Transportation, $460,661; Mount Hyrum Academy, $102,295; West Mountain Veterinary Hospital, $71,825; Riverton Music, $22,474; Davis Lanes, $13,197; Monticello Academy (charter school), $13,665.

Counties sometimes talk about encouraging the Legislature to take steps to help stop the game of using unpaid taxes as cheap loans. "It is probably something that we ought to take a look at," Senate President John Valentine, R-Orem, said. But he adds that other tax reforms have taken higher priority and attention.

For example, Davis County Treasurer Mark Altom suggests shortening the time before a property can be sold at tax sale from five years to maybe just two or three.

"Five years of tax delinquency is quite liberal, especially if you look at other states. Many have only two- or three-year cycles," he said. "That way you get the principal portion of the taxes back more quickly."

Seconding that idea is Utah County Treasurer Robert C. Kirk. "I think three years would be better, too. It would be more of an incentive to pay because of the threat of losing the property," he said.

The Davis, Salt Lake and Utah county treasurers do not favor raising penalties or interest rates to discourage non-payment of tax as a "cheap loan," in part because it might hurt others who innocently forget to pay on time.