{"data":{"id":"us-ut/utah-code-17b-1-114","jurisdiction":"us-ut","citation":"Utah Code § 17B-1-114","heading":"Special district property taxes on a parity with general taxes.","body":"Unless otherwise specifically provided by statute, property taxes levied by a special district shall constitute a lien on the property on a parity with and collectible at the same time and in the same manner as general county taxes that are a lien on the property.","path":["Title 17B Limited Purpose Local Government Entities - Special Districts","Chapter 17B-1 Provisions Applicable to All Special Districts","Part 17B-1-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title17B/Chapter1/17B-1-S114.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"507108031201bc3d9f62c463540eae28d13e6342e7baf41849391620c29f6543","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-17b-1-113","next":"us-ut/utah-code-17b-1-115"},"notice":"GroundRules: Original legal text. Not legal advice."}