Utah Code 26B-3-1023. Precedence of the Tax Equity and Fiscal Responsibility Act of 1982
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Utah Code 26B-3-1023
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
If any provision of Sections 26B-3-1015 through 26B-3-1023 conflict with the requirements of the Tax Equity and Fiscal Responsibility Act of 1982 for imposing a lien against the property of an individual prior to the individual’s death, under 42 U.S.C. § 1396p, the provisions of the Tax Equity and Fiscal Responsibility Act of 1982 take precedence and shall be complied with by the department.