There is a newer version of the Utah Code
2006 Utah Code - 6-1-9 — Taxes must be paid.
6-1-9. Taxes must be paid.In all assignments of property for the benefit of creditors, assessments and taxes levied thereon either under the laws of the state or ordinances of municipal corporations shall be entitled to priority, and paid in full by the assignee, and claims therefor need not be filed with him.
No Change Since 1953
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