There Is a Newer Version of the Utah Code
2011 Utah Code
Title 17B Limited Purpose Local Government Entities - Local Districts
Chapter 1 Provisions Applicable to All Local Districts
Section 114 Local district property taxes on a parity with general taxes.
17B-1-114. Local district property taxes on a parity with general taxes.Unless otherwise specifically provided by statute, property taxes levied by a local district shall constitute a lien on the property on a parity with and collectible at the same time and in the same manner as general county taxes that are a lien on the property.
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