Utah Code 59-2-1325. Nature and extent of lien — Time of attachment — Effective date of boundary changes for assessment
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Terms Used In Utah Code 59-2-1325
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: means :(24)(a) an individual;(24)(b) an association;(24)(c) an institution;(24)(d) a corporation;(24)(e) a company;(24)(f) a trust;(24)(g) a limited liability company;(24)(h) a partnership;(24)(i) a political subdivision;(24)(j) a government office, department, division, bureau, or other body of government; and(24)(k) any other organization or entity. See Utah Code 68-3-12.5
- Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: includes :
(32)(a) the possession of, claim to, ownership of, or right to the possession of land;(32)(b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and(32)(c) improvements. See Utah Code 59-2-102(1)(a) A tax upon real property is a lien against the property assessed.(1)(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.(1)(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 Subsection17-2-209(4) .