2006 Utah Code - 17A-3-223 — Lien for assessment -- Priority.

     17A-3-223.   Lien for assessment -- Priority.
     An assessment or any part or installment of it, any interest accruing, and the penalties and costs of collection as provided in Title 59, Chapter 2, Part 13, shall constitute a lien against the property upon which the assessment is levied on the effective date of the ordinance levying the assessment. This lien shall be superior to the lien of any trust deed, mortgage, mechanic's or materialman's lien, or other encumbrance and shall be equal to and on a parity with the lien for general property taxes. The lien shall apply without interruption, change in priority, or alteration in any manner to any reduced payment obligations and shall continue until the assessments, reduced payment obligations, and any interest, penalties, and costs on them are paid, notwithstanding any 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 governing entity, or a sheriff's certificate of sale or deed.

Renumbered and Amended by Chapter 186, 1990 General Session