changes for assessment. (1) (a) A tax upon real property is a lien against the property assessed. (b) A tax due upon improvements upon real property assessed to a person other than the owner of the real property is a lien upon the property and improvements. (c) A lien described in Subsection (1)(a) or (b) shall attach on January 1 of each year. (2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section 17-61-306.
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