Utah Code 17B-1-114. Special district property taxes on a parity with general taxes
Current as of: 2023 | Check for updates
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Terms Used In Utah Code 17B-1-114
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Special district: means a limited purpose local government entity, as described in Section 17B-1-103, that operates under, is subject to, and has the powers described in:
(a) this chapter; or (b) (i) this chapter; and (ii) (A) 1; (B) 2; (C) 3; (D) 4; (E) 5; (F) 6; (G) 7; (H) 8; (I) 9; (J) 10; or (K) 11. See Utah Code 17B-1-102 - Statute: A law passed by a legislature.
17B-1-114. Special district property taxes on a parity with general taxes.
Unless otherwise specifically provided by statute, property taxes levied by a special district shall constitute a lien on the property on a parity with and collectible at the same time and in the same manner as general county taxes that are a lien on the property.Amended by Chapter 15, 2023 General Session