Utah Code

Utah Code § 78B-2-301 (2026)

Within six months

✓ current as of May 2026
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An action may be brought within six months against a tax collector or the tax collector's designee:

to recover any goods, wares, merchandise, other property seized in his official capacity, or the price or value of any of it;
for damages for the seizure, detention, sale of, or injury to, any goods, wares, merchandise, or other personal property seized;
for damages done to any person or property in making a seizure;
for money paid or seized under protest and which, it is claimed, ought to be refunded.
Notes of Decisions
Cited in 1 case, 2018–2018 · leading case: Jensen v. Intermountain Healthcare, Inc., 2018 UT 27 (Utah 2018).
Jensen v. Intermountain Healthcare, Inc., 2018 UT 27 (Utah 2018). “2d 355 , 357 (Utah 1993) (citing what is now UTAH CODE § 78B-2-301 ), a three-year "statute of limitations for conversion," Ockey v.”
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