Utah Code Ann. § 59-2-1325 – Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment. | Midpage
§ 59-2-1325
Utah Code Ann. § 59-2-1325
Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
Effective Nov 6, 2025Amended by Chapter 17, 2025 Special Session 1
(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 Section 17-61-306.