Utah § 59-2-1325 Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.

Utah Statutes

§ 59-2-1325 — Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.

Utah § 59-2-1325

Title 59Revenue and Taxation

Ch. 59-2Property Tax Act

Part 59-2-13Collection of Taxes

This text of Utah § 59-2-1325 (Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.) 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. § 59-2-1325 (2026).

Text

(1)(1)(a) A tax upon real property is a lien against the property assessed.

(1)(b) A tax due upon improvements upon real property assessed to a person other than the owner of the real property is a lien upon the property and improvements.

(1)(c) A lien described in Subsection (1)(a) or (b) shall attach on January 1 of each year.

(2)An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.

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(1) (1)(a) A tax upon real property is a lien against the property assessed.
(1)(b) A tax due upon improvements upon real property assessed to a person other than the owner of the real property is a lien upon the property and improvements.
(1)(c) A lien described in Subsection (1)(a) or (b) shall attach on January 1 of each year.
(2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.