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2020 Utah Code
Title 11 - Cities, Counties, and Local Taxing Units
Chapter 60 - Political Subdivision Lien Authority
Section 103 - Political subdivision liens -- Status -- Limitations.
Universal Citation: UT Code § 11-60-103 (2020)
Effective 5/14/2019
11-60-103. Political subdivision liens -- Status -- Limitations.
Amended by Chapter 30, 2019 General Session
11-60-103. Political subdivision liens -- Status -- Limitations.
- (1) Unless expressly granted in statute, a political subdivision has no lien authority or lien rights when a property owner fails to pay a direct charge for:
- (a) a service that the political subdivision renders; or
- (b) a product, an item, or goods that the political subdivision delivers.
- (2) A political subdivision lien other than a lien described in Subsection (3):
- (a)
- (i) is not equivalent to and does not have the same priority as property tax; and
- (ii) is not subject to the same collection and tax sale procedures as a property tax;
- (b) is effective as of the date on which the lienholder records the lien in the office of the recorder of the county in which the property is located;
- (c) is subordinate in priority to all encumbrances on the property existing on the date on which the lienholder records the lien; and
- (d) is invalid and does not attach to the property if:
- (i) the lienholder does not record the lien; or
- (ii) a subsequent bona fide purchaser purchases the liened property for value before the lienholder records the lien.
- (a)
- (3)
- (a) A political subdivision lien that is included on the property tax notice in accordance with Section 59-2-1317 or another express statutory provision:
- (i) under Subsection 59-2-1317(3), has the same priority as a property tax and is subject to collection in a tax sale in accordance with Title 59, Chapter 2, Part 13, Collection of Taxes, if:
- (A) in order to hold the lien, statute requires the lienholder to record the lien or a resolution, notice, ordinance, or order, and the lienholder makes the required recording; or
- (B) statute does not require the lienholder to record the lien or a resolution, notice, ordinance, or order; and
- (ii) except as provided in Subsection (3)(b):
- (A) attaches to the property; and
- (B) is valid against a subsequent bona fide purchaser of the property.
- (i) under Subsection 59-2-1317(3), has the same priority as a property tax and is subject to collection in a tax sale in accordance with Title 59, Chapter 2, Part 13, Collection of Taxes, if:
- (b) Notwithstanding Subsection (3)(a)(ii), a nonrecurring tax notice charge does not attach to the property and is invalid against a subsequent bona fide purchaser if the recording of a document conveying title to the subsequent bona fide purchaser occurs before the earlier of:
- (i) the recording of the lien or a notice of lien in the office of the recorder of the county in which the liened property is located; or
- (ii) the mailing of the property tax notice that includes the nonrecurring tax notice charge.
- (a) A political subdivision lien that is included on the property tax notice in accordance with Section 59-2-1317 or another express statutory provision:
- (4) If the holder of a political subdivision lien records the lien or a notice of lien, upon payment of the amount that constitutes the lien:
- (a) the lien is released from the property; and
- (b) the lienholder shall record a release of the lien or the notice of lien in the same recorder's office in which the lienholder recorded the lien or the notice of the lien.
- (5) Unless otherwise expressly stated in statute, a partial payment of an amount constituting a political subdivision lien, including all costs, charges, interest, and amounts accrued since the unpaid amount was certified to the county treasurer, is not a release of any assessment to be paid in accordance with Title 11, Chapter 42, Assessment Area Act, or Title 11, Chapter 42a, Commercial Property Assessed Clean Energy Act.
- (6) Nothing in this section limits a political subdivision's lien authority, lien rights, or remedies otherwise provided in statute, a contract, a judgment, or another property interest.
Amended by Chapter 30, 2019 General Session
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