2006 Utah Code - 59-5-113 — Collection by warrant.

     59-5-113.   Collection by warrant.
     (1) Immediately upon receipt of the warrant in duplicate, the sheriff shall file the duplicate with the clerk of the district court in that county. The clerk shall enter in the judgment docket, in the column for judgment debtors, (a) the name of the delinquent taxpayer mentioned in the warrant, and (b) in appropriate columns, the amount of the tax or portion of it and penalties for which the warrant is issued and the date when the duplicate is filed. The amount of the warrant so docketed has the force and effect of an execution against all personal property of the delinquent taxpayer, and also is a lien upon the real property of the taxpayer against whom it is issued in the same manner as a judgment duly rendered by any district court and docketed in the office of the clerk.
     (2) The sheriff shall proceed in the same manner as is prescribed by law in respect to executions issued against property upon judgments of a court of record, and is entitled to the same fees for services in executing the warrant.

Repealed and Re-enacted by Chapter 4, 1988 General Session