Utah Code § 17B-1-114

Current through the 2024 Fourth Special Session

Section 17B-1-114 - Special district property taxes on a parity with general taxes

Unless otherwise specifically provided by statute, property taxes levied by a special district shall constitute a lien on the property on a parity with and collectible at the same time and in the same manner as general county taxes that are a lien on the property.

Utah Code § 17B-1-114

Amended by Chapter 15, 2023 General Session ,§ 26, eff. 2/27/2023.

Enacted by Chapter 329, 2007 General Session.