2006 Utah Code - 59-7-527 — Duties of sheriff.

     59-7-527.   Duties of sheriff.
     (1) Immediately upon receipt of the warrant in duplicate the sheriff shall file the duplicate with the clerk of the district court in his county, and the clerk shall then enter in the judgment docket, in the column for judgment debtors, the name of the delinquent taxpayer mentioned in the warrant, and in appropriate columns the amount of the tax and penalties for which the warrant is issued, and the date when such duplicate is filed.
     (2) (a) The amount of such warrant docketed shall have the force and effect of an execution against all personal property of the delinquent taxpayer, and shall also become a lien upon the real property of the corporation against whom it is issued in the same manner as a judgment rendered by any district court and docketed in the office of the clerk of the court.
     (b) The sheriff shall thereupon proceed upon the same in all respects, with like effect, and in the same manner as is prescribed by law in respect to executions issued against property upon judgments of a court of record, and shall be entitled to the same fees for his services in executing the warrant, to be collected in the same manner.

Renumbered and Amended by Chapter 169, 1993 General Session