11-42a-301. Assessment constitutes a lien — Characteristics of an energy assessment lien.
| (1) |
If a 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 11-42a-201, 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 assessed property, in accordance with Title 11, Chapter 60, Political Subdivision Lien Authority, and subject to the provisions of this chapter, beginning on the effective date of the energy assessment resolution or ordinance that the local entity adopts under Subsection 11-42a-201(1)(a). |
Terms Used In Utah Code 11-42a-301
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
| (2) |
An energy assessment 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:
| (i) |
a lien for general property taxes; |
| (ii) |
any other energy assessment lien levied under this chapter; or |
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| (c) |
applies to any reduced payment obligations without interruption, change in priority, or alteration in any manner; and |
| (d) |
continues until the assessment and any related reduced payment obligations, interest, penalties, and costs are paid, regardless of:
| (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. |
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Amended by Chapter 197, 2018 General Session
Amended by Chapter 431, 2018 General Session
