Full text of Utah Utah Code § 11-60-102 — Definitions., with citation guidance and answers to common questions.
§ 11-60-102. Definitions.
Effective 11/6/2025 11-60-102.
Definitions. As used in this chapter:
(1)
"Direct charge" means a charge, fee, assessment, or amount, other than a property tax, that a political subdivision charges to a property owner.
(2)
"Nonrecurring tax notice charge" means a tax notice charge that a political subdivision certifies to the county treasurer on a one-time or case-by-case basis rather than regularly over multiple calendar years.
(3)
"Notice of lien" means a notice that:
(a)
a political subdivision records in the office of the recorder of the county in which a property that is the subject of a nonrecurring tax notice charge is located; and
(b)
describes the nature and amount of the nonrecurring tax notice charge and whether the political subdivision intends to certify the charge to the county treasurer under statutory authority that allows the treasurer to place the charge on the property tax notice described in Section 59-2-1317.
(4)
"Political subdivision" means:
(a)
a county, as that term is defined in Section 17-60-101;
(b)
a municipality, as that term is defined in Section 10-1-104;
(c)
a special district, as that term is defined in Section 17B-1-102;
(d)
a special service district, as that term is defined in Section 17D-1-102;
(e)
an interlocal entity, as that term is defined in Section 11-13-103;
a local building authority, as that term is defined in Section 17D-2-102;
(h)
a conservation district, as that term is defined in Section 17D-3-102; or
(i)
a local entity, as that term is defined in Sections 11-42-102 and 11-42a-102.
(5)
"Political subdivision lien" means a lien that a statute expressly authorizes a political subdivision to hold and record, including a direct charge that constitutes, according to an express statutory provision, a lien.
Section 11-60-102 ("Definitions.") 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 § 11-60-102?
A common citation format is "Utah Code § 11-60-102" (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 § 11-60-102 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.
