| (1) |
Terms Used In Utah Code 41-1a-1301- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Commission: means the State Tax Commission. See Utah Code 41-1a-102
- Lien: A claim against real or personal property in satisfaction of a debt.
- Outboard motor: means a detachable self-contained propulsion unit, excluding fuel supply, used to propel a vessel. See Utah Code 41-1a-102
- Owner: means a person, other than a lienholder, holding title to a vehicle, vessel, or outboard motor whether or not the vehicle, vessel, or outboard motor is subject to a security interest. See Utah Code 41-1a-102
- Personal property: includes :Utah Code 68-3-12.5
- Personal property: All property that is not real property.
- Property: includes both real and personal property. See Utah Code 68-3-12.5
- Registration: means a document issued by a jurisdiction that allows operation of a vehicle or vessel on the highways or waters of this state for the time period for which the registration is valid and that is evidence of compliance with the registration requirements of the jurisdiction. See Utah Code 41-1a-102
- Vehicle: includes a motor vehicle, trailer, semitrailer, off-highway vehicle, camper, park model recreational vehicle, manufactured home, and mobile home. See Utah Code 41-1a-102
- Vessel: means the same as that term is defined in Section 73-18-2. See Utah Code 41-1a-102
| (a) |
Every registration fee and penalty not paid by the due date is a lien upon all:
| (i) |
the unexempt personal property of the owner or operator of the vehicle, vessel, or outboard motor; and |
| (ii) |
interest or equity of the owner or operator in all personal property, including vehicles, vessels, or outboard motors used by the owner or operator in the conduct or operation of his business. |
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| (b) |
The properties and vehicles, vessels, or outboard motors may be held under warrant, issued by the commission, and sold in accordance with the law applicable to personal property taxes. |
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| (2) |
Delinquency is a ground for the issuance of a writ of attachment against the owner or operator. |
Renumbered and Amended by Chapter 1, 1992 General Session
