Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all personal property of the delinquent. The judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment of the judgment or lien.
Utah Code § 59-2-1301
Tax has effect of judgment -- Lien has effect of execution
Applied in 2 court decisions — leading case A.C. Financial, Inc. v. Salt Lake County (1997)
Most recently applied in 2009 UT App 185 - Edwards v. POWDER MOUNTAIN WATER AND SEWER (July 2009)
Renumbered and Amended by Chapter 4, 1987 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.