{"data":{"id":"us-ut/utah-code-59-2-1325","jurisdiction":"us-ut","citation":"Utah Code § 59-2-1325","heading":"Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.","body":"(1)\n(a) A tax upon real property is a lien against the property assessed.\n(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.\n(c) A lien described in Subsection (1)(a) or (b) shall attach on January 1 of each year.\n(2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.","path":["Title 59 Revenue and Taxation","Chapter 59-2 Property Tax Act","Part 59-2-13 Collection of Taxes"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter2/59-2-S1325.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"280b41fa32ca93e7b3a1524e08e80c43f991e4b4d42b911a2f6aff8a6394ea04","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-2-1324","next":"us-ut/utah-code-59-2-1326"},"notice":"GroundRules: Original legal text. Not legal advice."}