Utah § 11-60-103 - Political subdivision liens -- Status -- Limitations.
Full text of Utah Utah Code § 11-60-103 — Political subdivision liens -- Status -- Limitations., with citation guidance and answers to common questions.
§ 11-60-103. Political subdivision liens -- Status -- Limitations.
Effective 5/14/2019 11-60-103.
Political subdivision liens -- Status -- Limitations.
(1)
Unless expressly granted in statute, a political subdivision has no lien authority or lien rights when a property owner fails to pay a direct charge for:
(a)
a service that the political subdivision renders; or
(b)
a product, an item, or goods that the political subdivision delivers.
(2)
A political subdivision lien other than a lien described in Subsection (3):
(a)
(i)
is not equivalent to and does not have the same priority as property tax; and
(ii)
is not subject to the same collection and tax sale procedures as a property tax;
(b)
is effective as of the date on which the lienholder records the lien in the office of the recorder of the county in which the property is located;
(c)
is subordinate in priority to all encumbrances on the property existing on the date on which the lienholder records the lien; and
(d)
is invalid and does not attach to the property if:
(i)
the lienholder does not record the lien; or
(ii)
a subsequent bona fide purchaser purchases the liened property for value before the lienholder records the lien.
(3)
(a)
A political subdivision lien that is included on the property tax notice in accordance with Section 59-2-1317 or another express statutory provision:
in order to hold the lien, statute requires the lienholder to record the lien or a resolution, notice, ordinance, or order, and the lienholder makes the required recording; or
(B)
statute does not require the lienholder to record the lien or a resolution, notice, ordinance, or order; and
is valid against a subsequent bona fide purchaser of the property.
(b)
Notwithstanding Subsection (3)(a)(ii), a nonrecurring tax notice charge does not attach to the property and is invalid against a subsequent bona fide purchaser if the recording of a document conveying title to the subsequent bona fide purchaser occurs before the earlier of:
(i)
the recording of the lien or a notice of lien in the office of the recorder of the county in which the liened property is located; or
(ii)
the mailing of the property tax notice that includes the nonrecurring tax notice charge.
(4)
If the holder of a political subdivision lien records the lien or a notice of lien, upon payment of the amount that constitutes the lien:
(a)
the lien is released from the property; and
(b)
the lienholder shall record a release of the lien or the notice of lien in the same recorder's office in which the lienholder recorded the lien or the notice of the lien.
Nothing in this section limits a political subdivision's lien authority, lien rights, or remedies otherwise provided in statute, a contract, a judgment, or another property interest.
Section 11-60-103 ("Political subdivision liens -- Status -- Limitations.") 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 § 11-60-103?
A common citation format is "Utah Code § 11-60-103" (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 § 11-60-103 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.
