Utah Code § 59-2-1325

Current through the 2024 Fourth Special Session
Section 59-2-1325 - Nature and extent of lien - Time of attachment - Effective date of boundary changes for assessment
(1)
(a) A tax upon real property is a lien against the property assessed.
(b) A tax due upon improvements upon real property assessed to a person other than the owner of the real property is a lien upon the property and improvements.
(c) A lien described in Subsection (1)(a) or (b) shall attach on January 1 of each year.
(2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Subsection 17-2-209(4).

Utah Code § 59-2-1325

Amended by Chapter 381, 2010 General Session.