(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.
(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).
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