State Codes and Statutes
Statutes > Utah > Title-59 > Chapter-02 > 59-2-130159-2-1301. Tax has effect of judgment -- Lien has effect of execution.
Every tax has the effect of a judgment against the person, and every lien created by thistitle has the force and effect of an execution duly levied against all personal property of thedelinquent. The judgment is not satisfied nor the lien removed until the taxes are paid or theproperty sold for the payment of the judgment or lien.
Renumbered and Amended by Chapter 4, 1987 General Session
