38-13-205 - Priority of liens.
38-13-205. Priority of liens.
(1) Except as provided in Subsection (2), a lien imposed under this chapter has priorityover any lien, mortgage, security interest, or other encumbrance arising after the day on whichthe lien is effective in accordance with Section 38-13-201.
(2) The lien imposed under this chapter does not have priority over a lien imposedpursuant to Title 59, Chapter 2, Property Tax Act.
Enacted by Chapter 187, 2005 General Session