Utah Code

Utah Code § 38-6-1 (2026)

Notice by recording with county recorder

✓ current as of May 2026

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Notices of liens for taxes payable to the United States of America, other federal liens created under acts of Congress or regulations adopted pursuant to those acts, and certificates discharging those liens, shall be recorded in the office of the county recorder of the county within which any property subject to the lien is situated.

Notes of Decisions

Cited in 3 cases, 1974–1981 · leading case: Peterson v. United States, 511 F. Supp. 250 (D. Utah 1981).

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Peterson v. United States, 511 F. Supp. 250 (D. Utah 1981). · cites it 2× “Utah Code Ann. § 38-6-1 . Utah law also requires the county recorder to maintain a numerical file and index of notices of federal tax liens.”

Martin v. Dennett, 626 P.2d 473 (Utah 1981). “In 1965 the United States of America, defendant below and respondent on appeal, recorded notice of three federal tax liens in the Salt Lake County Recorder’s Office in accordance with § 38-6-1, Utah Code Ann. (1953), as amended.”

S. D'antoni, Inc. v. Great Atl. & Pac. Tea Co., 496 F.2d 1378 (5th Cir. 1974). “§ 64-2110 ; Utah Code Ann. § 38-6-1 ; Vt.Stat.Ann. tit.”

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