2006 Utah Code - 17A-2-839 — Lien for taxes.

     17A-2-839.   Lien for taxes.
     Whenever any real property situated in any district organized hereunder and upon which a tax shall have been levied, as herein provided shall be sold for taxes and shall be redeemed, the money paid for such redemption, except advertising costs, shall be apportioned and paid in part to such district in the proportion which the tax due to such district shall bear to the total tax for which such property shall have been sold. All taxes levied under the provisions of this part shall be a lien upon the property upon which levied, and the enforcement of the collection of such tax shall be had in the same manner and by the same means as is or shall be provided by law for the enforcement of liens for state and county taxes, and all the provisions of law relating to the enforcement of such taxes are hereby made a part of this part so far as applicable.

Renumbered and Amended by Chapter 186, 1990 General Session