Some Salt Lake County property owners may be confused by wording on their property tax notices that were recently mailed out, says Janice Gully, State Tax Commission spokeswoman.
Some of the notices say that a judgment levy has been imposed.That is correct, but the levy is placed by the county itself. No judgment, lien or other encumbrance has been placed against the homeowners' property at all, Gully says.
When the Tax Commission ruled on a complicated state-assessed property tax issue last year, some taxing entities - like cities, counties and school districts - suddenly found they had to refund some property tax payments to state-assessed, multi-county firms.
In Salt Lake County, a total of $12.5 million must be returned by all the property taxing entities in the county - most of the money going to US WEST, she said.
In some cases, the local taxing entities chose to place a "judgment levy" on property to raise the money they needed to pay back the money. No homeowners' property has any special liens placed on it, she added, and the property can be sold, mortgaged or whatever without any new problems.