Utah Code § 38-3-2: Preference of lessor's lien over other liens and claims -- Exceptions -- Limit.

(1) A lien under this chapter has preference over all other liens or claims except:

(a) claims for taxes;

(b) preconstruction or construction liens under Title 38, Chapter 1a, Preconstruction and Construction Liens;

(c) perfected security interests; and

(d) claims of employees for wages which are preferred by law.

(2) If a lessee is adjudicated as bankrupt or makes an assignment for the benefit of creditors, or if the lessee's property is put into the possession of a receiver, a lien under this chapter is limited to the rent for 90 days before the adjudication, assignment, or receivership.