Utah Code § 10-7-31: Sale of property to satisfy claims for special taxes.

(1)

(a) The city treasurer may:

(i) seize any personal property belonging to any company described in Section 10-7-30 to satisfy a delinquent political subdivision lien described in Section 10-7-30; and

(ii) sell the seized personal property upon advertisement and in the same manner as constables may sell personal property upon execution.

(b) Failure to seize and sell personal property in accordance with Subsection (1)(a) does not affect or impair the lien described in Section 10-7-30 or any proceeding allowed by law to enforce the lien.

(2) The county may sell all or a portion of the real property the company described in Section 10-7-30 owns for the payment of the lien through a tax sale in accordance with Title 59, Chapter 2, Part 13, Collection of Taxes.