§ 59-2-1325. Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.

Latest version.

(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 the owner 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 boundary adjustment provisions in Subsection 17-2-209(4).

Amended by Chapter 381, 2010 General Session

                    
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