Section 59-2-1325 - Nature and extent of lien - Time of attachment - Effective date of boundary changes for assessment(1)(a) A tax upon real property is a lien against the property assessed.(b) A tax due upon improvements upon real property assessed to a person other than the owner of the real property is a lien upon the property and improvements.(c) A lien described in Subsection (1)(a) or (b) shall attach on January 1 of each year.(2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Subsection 17-2-209(4).Amended by Chapter 381, 2010 General Session.