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Terms Used In Utah Code 38-6-1

  • 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
  • United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5

     Notices of liens for taxes payable to the United States of America, other federal liens created under acts of Congress or regulations adopted pursuant to those acts, and certificates discharging those liens, shall be recorded in the office of the county recorder of the county within which any property subject to the lien is situated.