Utah Statutes

§ 38-6-2 — Recorder's duties.

Utah § 38-6-2
JurisdictionUtah
Title 38Liens
Ch. 38-6Federal Tax Liens

This text of Utah § 38-6-2 (Recorder's duties.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Utah Code Ann. § 38-6-2 (2026).

Text

When a notice of the lien is recorded, the county recorder shall forthwith enter the notice of lien in an alphabetical federal lien index, or by grantor and grantee index, showing the name and residence of the taxpayer named in the notice, the collector's serial number of the notice, the date and hour of recording, and the amount of the lien with interest, penalties, and costs. The county recorder shall record the "Federal Lien Notices," mail the original document to the person recording the notice, and, if any notice so filed contains a legal description, index the lien against the real property described in the file.

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Related

Peterson v. United States
511 F. Supp. 250 (D. Utah, 1981)
13 case citations

Legislative History

Amended by Chapter 168, 1997 General Session

Nearby Sections

15
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Bluebook (online)
Utah § 38-6-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ut/38-6-2.