Escrow & Title

In Utah, property taxes become a lien on property on which date?

AThe date the tax bill is sent
BJanuary 1 of the tax year for which they are assessed✓ Correct
CNovember 30, when they become delinquent
DThe date the county assessor's valuation is final

Explanation

In Utah, property taxes attach as a lien on January 1 of the tax year for which they are assessed, even though the tax bill arrives later. This lien is superior to most other liens on the property.

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