Utah Code 11-42-501. Assessment constitutes a lien — Characteristics of an assessment lien

11-42-501. Assessment constitutes a lien — Characteristics of an assessment lien.

(1)

If the governing body of the local entity that adopts an assessment resolution or ordinance records the assessment resolution or ordinance and the notice of proposed assessment, in accordance with Section 11-42-206, in the office of the recorder of the county in which the assessed property is located, each assessment levied under this chapter, including any installment of an assessment, interest, and any penalties and costs of collection, constitutes a political subdivision lien, as that term is defined in Section 11-60-102, against the property assessed, in accordance with Title 11, Chapter 60, Political Subdivision Lien Authority, and subject to the provisions of this chapter, as of the effective date of the assessment resolution or ordinance.

Terms Used In Utah Code 11-42-501

Assessment lien: means a lien on property within an assessment area that arises from the levy of an assessment, as provided in Section 11-42-501. See Utah Code 11-42-102
Assessment resolution: means a resolution adopted by a local entity under Section 11-42-404 that levies an assessment on benefitted property within an assessment area. See Utah Code 11-42-102
Deed: The legal instrument used to transfer title in real property from one person to another.
Governing body: means :

(a)	for a county, city, or town, the legislative body of the county, city, or town;

(b)	for a special district, the board of trustees of the special district;

(c)

for a special service district:

(i)	the legislative body of the county, city, or town that established the special service district, if no administrative control board has been appointed under Section 17D-1-301; or

(ii)	the administrative control board of the special service district, if an administrative control board has been appointed under Section 17D-1-301;

(d)	for the military installation development authority created in Section 63H-1-201, the board, as defined in Section 63H-1-102;

(e)	for the Utah Inland Port Authority, created in Section 11-58-201, the board, as defined in Section 11-58-102; and

(f)

for a public infrastructure district, the board of the public infrastructure district as defined in Section 17D-4-102. See Utah Code 11-42-102

Lien: A claim against real or personal property in satisfaction of a debt.

Local entity: means :

(a)	a county, city, town, special service district, or special district;

(b)	an interlocal entity as defined in Section 11-13-103;

(c)	the military installation development authority, created in Section 63H-1-201;

(d)	a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, including a public infrastructure district created by a development authority;

(e)	the Utah Inland Port Authority, created in Section 11-58-201; or

(f)

any other political subdivision of the state. See Utah Code 11-42-102

Mortgage: The written agreement pledging property to a creditor as collateral for a loan.

Property: includes real property and any interest in real property, including water rights and leasehold rights. See Utah Code 11-42-102

(2)

A lien under this section:

(a)	is superior to the lien of a trust deed, mortgage, mechanic’s or materialman’s lien, or other encumbrances;

(b)	has the same priority as, but is separate and distinct from, a lien for general property taxes;

(c)	applies without interruption, change in priority, or alteration in any manner to any reduced payment obligations; and

(d)

continues until the assessments, reduced payment obligations, and any interest, penalties, and costs are paid, despite:

(i)	a sale of the property for or on account of a delinquent general property tax, special tax, or other assessment; or

(ii)	the issuance of a tax deed, an assignment of interest by the county, or a sheriff’s certificate of sale or deed.

Amended by Chapter 197, 2018 General Session

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