59-2-1325 - Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
59-2-1325. Nature and extent of lien -- Time of attachment -- Effective date ofboundary changes for assessment.
(1) (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 theowner 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 boundaryadjustment provisions in Subsection 17-2-209(4).
Amended by Chapter 381, 2010 General Session