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

Current as of January 01, 2025 | Updated by Findlaw Staff

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

(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.

(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 Subsection 17-2-209(4).

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Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-1325. Nature and extent of lien--Time of attachment--Effective date of boundary changes for assessment - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-1325/

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