Special district property taxes on a parity with general taxes.
Utah Code § 17B-1-114
in effect17B-1-114. Special district property taxes on a parity with general taxes.
Unless otherwise specifically provided by statute, property taxes levied by a special district shall constitute a lien on the property on a parity with and collectible at the same time and in the same manner as general county taxes that are a lien on the property.
Amended by Chapter 15, 2023 General Session
Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title17B/Chapter1/17B-1-S114.html?v=C17B-1-S114_2023022720230227Fetched: 10/26/2026
