Utah § 10-7-32 - Actions to recover taxes.
Full text of Utah Utah Code § 10-7-32 — Actions to recover taxes., with citation guidance and answers to common questions.
§ 10-7-32. Actions to recover taxes.
10-7-32. Actions to recover taxes.
| (1) | It shall also be competent for any municipality to bring a civil action against any party owning or operating any such railway liable to pay such taxes to recover the amount thereof, or any part thereof, delinquent and unpaid, in any court having jurisdiction of the amount, and obtain judgment and have execution therefor, and no property, real or personal, shall be exempt from any such execution; provided, that real estate may not be levied upon by execution except by execution out of the court on judgment therein, or transcript of judgment filed therein, as is now or hereafter may be provided by law. |
| (2) | No defense shall be allowed in any such civil action except such as goes to the groundwork, equity and justice of the tax, and the burden of proof shall rest upon the party assailing the tax. |
| (3) | In case part of such special tax shall be shown to be invalid, unjust or inequitable, judgment shall be rendered for such amount as is just and equitable. |
Amended by Chapter 158, 2024 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 10-7-32
What does Utah Code § 10-7-32 cover?
Section 10-7-32 ("Actions to recover taxes.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 10-7-32?
A common citation format is "Utah Code § 10-7-32" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 10-7-32 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.