17B-1-114. Special district property taxes on a parity with general taxes.
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Effective 2/27/2023
17B-1-114. Special district property taxes on a parity with general taxes.
Unless otherwise specifically provided by statute, property taxes levied by a special district shall constitute a lien on the property on a parity with and collectible at the same time and in the same manner as general county taxes that are a lien on the property.
Amended by Chapter 15 , 2023 General Session