Utah Code § 38-3-2

Preference of lessor's lien over other liens and claims -- Exceptions -- Limit
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(1) A lien under this chapter has preference over all other liens or claims except: 
 
 (a) claims for taxes; 
 
 
 
 (b) preconstruction or construction liens under Title 38, Chapter 1a, Preconstruction and Construction Liens; 
 
 
 
 (c) perfected security interests; and 
 
 
 
 (d) claims of employees for wages which are preferred by law. 
 
 
 
 
 
 (2) If a lessee is adjudicated as bankrupt or makes an assignment for the benefit of creditors, or if the lessee's property is put into the possession of a receiver, a lien under this chapter is limited to the rent for 90 days before the adjudication, assignment, or receivership.

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