Utah Code § 59-2-1301

Current with legislation effective through 5/2/2024
Section 59-2-1301 - Tax has effect of judgment - Lien has effect of execution

Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment of the judgment or lien.

Utah Code § 59-2-1301

Renumbered and Amended by Chapter 4, 1987 General Session