Utah Statutes
§ 10-7-32 — Actions to recover taxes.
Utah·Title 10 Utah Municipal Code·Ch. 10-7 Miscellaneous Powers of Cities and Towns·Part 10-7-7 Levy of Special Taxes by Cities and Towns
(1)It shall also be competent for any municipality to bring a civil action against any party owning or operating any such railway liable to pay such taxes to recover the amount thereof, or any part thereof, delinquent and unpaid, in any court having jurisdiction of the amount, and obtain judgment and have execution therefor, and no property, real or personal, shall be exempt from any such execution; provided, that real estate may not be levied upon by execution except by execution out of the court on judgment therein, or transcript of judgment filed therein, as is now or hereafter may be provided by law.
(2)No defense shall be allowed in any such civil action except such as goes to the groundwork, equity and justice of the tax, and the burden of proof shall rest upon the party assailing
Free access — add to your briefcase to read the full text and ask questions with AI
Utah § 10-7-32 (Actions to recover taxes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Chapter 158, 2024 General Session
Nearby Sections
15
§ 10-1-103
Construction.§ 10-1-104
Definitions.§ 10-1-105
No changes intended.§ 10-1-106
Scope of title.§ 10-1-107
Municipalities.§ 10-1-109
Saving clause.§ 10-1-111
Existing indebtedness.§ 10-1-113
Severability clause.§ 10-1-118
Changing the name of a municipality.