Utah Code » Title 59, Chapter 2 — Property Tax Act; part 59-2-13 — Collection of Taxes
Utah Code

Utah Code § 59-2-1325 (2026)

Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment

✓ current as of May 2026
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A tax upon real property is a lien against the property assessed.
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.
A lien described in Subsection (1)(a) or (b) shall attach on January 1 of each year.
An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.
Notes of Decisions
Cited in 7 cases, 1989–2003 · leading case: Crossroads Plaza Ass'n v. Pratt, 912 P.2d 961 (Utah 1996).
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Crossroads Plaza Ass'n v. Pratt, 912 P.2d 961 (Utah 1996). · cites it 28× “It is obvious from the plain language of this section that the legislature contemplated that a tax on improvements might be assessed to someone other than the owner of the underlying property. Read consistently with the governing statutes, rule 884-24P-32 does not transform…”
Nyman v. Anchor Dev., L.L.C., 2003 UT 27 (Utah 2003). · cites it 4× “" Utah Code Ann. § 59-2-1325 (2000). Under Nyman's theory, when the Backmans failed to pay taxes on their land, they also failed to pay taxes on improvements, including the garage.”
Cnty. Bd. of Equalization v. State Tax Comm'n Ex Rel. Sunkist Serv. Co., 789 P.2d 291 (Utah 1990). · cites it 4× “§ 59-10-3 (1974) (presently § 59-2-1325 (Supp. 1989)). On the other hand, the County asserts that the land and the improvements are independent units of property and that the assessment and taxation of only one does not preclude subsequent assessment and taxation of the other as…”
A.C. Fin., Inc. v. Salt Lake Cnty., 948 P.2d 771 (Utah 1997). · cites it 2× “Under Utah Code Ann. § 59-2-1325 (1996), "[a] tax upon real property is a lien against the property assessed” and that' lien "attachfes] as of January 1 of each year.”
First Am. Sav. Bank v. Iron Cnty. (In Re United Constr. & Dev. Co.), 140 B.R. 573 (D. Utah 1992). · cites it 4× “” Utah Code Ann. § 59-2-1325 (1991). As of the petition date in November 1985, the liens for tax years 1986 and 1987 had not arisen.”
Baxter v. Utah Dep't of Transp., 783 P.2d 1045 (Utah Ct. App. 1989). · cites it 2× “§§ 59-10-26 to 59-10-65 (1974) (now see Utah Code Ann. § 59-2-1325 to 59-2-1364 (1987)).”
First Am. Sav. Bank, FSB v. Iron Cnty. (In Re United Constr. & Dev. Co.), 135 B.R. 904 (Bankr. D. Utah 1992). “And on the 15th day of January, property subject to a lien for taxes which are then delinquent for the preceding year shall be deemed to have been sold to the county at a preliminary sale to pay the taxes, penalty, and costs for which property is liable.”
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