Utah Statutes
§ 59-2-1325 — Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Utah § 59-2-1325 (Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
A.C. Financial, Inc. v. Salt Lake County
948 P.2d 771 (Utah Supreme Court, 1997)
Nyman v. Anchor Development, L.L.C.
2003 UT 27 (Utah Supreme Court, 2003)
Crossroads Plaza Ass'n v. Pratt
912 P.2d 961 (Utah Supreme Court, 1996)
Baxter v. Utah Department of Transportation
783 P.2d 1045 (Court of Appeals of Utah, 1989)
First American Savings Bank v. Iron County (In Re United Construction & Development Co.)
140 B.R. 573 (D. Utah, 1992)
Legislative History
Amended by Chapter 17, 2025 Special Session 1
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.