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

Full text of Utah Utah Code § 59-2-1325 — Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment., with citation guidance and answers to common questions.

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

Effective 11/6/2025
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 Section 17-61-306.


Amended by Chapter 17, 2025 Special Session 1

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-2-1325

What does Utah Code § 59-2-1325 cover?

Section 59-2-1325 ("Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.") 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 § 59-2-1325?

A common citation format is "Utah Code § 59-2-1325" (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 § 59-2-1325 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.