59-2-1325. Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
109 words·~1 min read·
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Effective 11/6/2025
59-2-1325. Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
(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 Section 17-61-306 .
Amended by Chapter 17 , 2025 Special Session 1