There Is a Newer Version of the Utah Code
2006 Utah Code - 59-2-1325 — Nature and extent of lien -- Time of attachment.
59-2-1325. Nature and extent of lien -- Time of attachment.A tax upon real property is a lien against the property assessed. 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. These liens attach as of January 1 of each year.
Repealed and Re-enacted by Chapter 3, 1988 General Session
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