Utah Code 59-5-208. Tax as lien
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Terms Used In Utah Code 59-5-208
- Lien: A claim against real or personal property in satisfaction of a debt.
- Mine: means an operation for extracting minerals and includes any deposit of valuable metalliferous minerals that are being extracted from a natural deposit, or a secondary source including tails, slag, waste dumps, or other similar secondary source, whether in solution or otherwise. See Utah Code 59-5-201
- Mining: includes the process of leaching minerals from their naturally occurring deposit. See Utah Code 59-5-201
The tax imposed by this chapter, together with penalties and interest, is and shall remain a lien upon the mine or mining claim from which the mineral is extracted, until the tax is paid. In the case of unpatented claims or leases on unpatented ground, the lien shall be upon the mining rights.
Enacted by Chapter 4, 1988 General Session