The collections path, with every date on it

The $240.00 assessment becomes the owner's debt the day it's made (§ 57-8a-201). The association's lien already secures it — recording the declaration perfected the lien years ago (§ 57-8a-301).

If your community's adopted fee schedule provides for it, post a late fee of up to $50.00 — the greater of 10% of the assessment or $50 (§ 57-8a-201(4)). Interest of up to 1.5%/month ($4.35/mo on assessment + late fee) may also accrue. No adopted fee schedule = no fee.

A plain statement showing the balance, the late fee, and how to pay. Most delinquencies end here; keep the tone neighborly and the math exact.

State the full balance with its breakdown, reference the association's § 57-8a-301 lien rights, and offer a payment plan. Document delivery.

Only now — an assessment delinquent more than 180 days — may nonjudicial foreclosure even be considered (§ 57-8a-303(3)(d)). It requires 30 days' certified-mail notice first, the owner can demand judicial foreclosure instead, and a lien that includes any fine can never be foreclosed nonjudicially. Talk to a Utah attorney before this step.

If the statutory-form notice went out by certified mail at day 180 and the owner made no judicial-foreclosure demand within 30 days of delivery, initiation becomes possible. In practice: most boards never get here, and shouldn't want to — the sequence above exists to make sure of it.