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