Utah Code Ann. § 11-42-501 – Assessment constitutes a lien -- Characteristics of an assessment lien. | Midpage
§ 11-42-501
Utah Code Ann. § 11-42-501
Assessment constitutes a lien -- Characteristics of an assessment lien.
Effective May 12, 2015
Viewing an earlier version · effective May 12, 2015View current
(1) Each assessment levied under this chapter, including any installment of an assessment, interest, and any penalties and costs of collection, constitutes a lien against the property assessed as of the effective date of the assessment resolution or ordinance.
(2) A lien under this section:
(a) is superior to the lien of a trust deed, mortgage, mechanic's or materialman's lien, or other encumbrances;
(b) has the same priority as, but is separate and distinct from, a lien for general property taxes;
(c) applies without interruption, change in priority, or alteration in any manner to any reduced payment obligations; and
(d) continues until the assessments, reduced payment obligations, and any interest, penalties, and costs are paid, despite a sale of the property for or on account of a delinquent general property tax, special tax, or other assessment or the issuance of a tax deed, an assignment of interest by the county, or a sheriff's certificate of sale or deed.