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[Utah Code Table of Contents]
[TITLE 38. Table of Contents]
38-6-1 Notice by recording with county recorder.
Notices of liens for taxes payable to the United States
of America, other federal liens created under acts of Congress
or regulations adopted pursuant to those acts, and certificates
discharging those liens, shall be recorded in the office
of the county recorder of the county within which any property
subject to the lien is situated.
1997
38-6-2 Recorder's duties.
When a notice of the lien is recorded, the county recorder
shall forthwith enter the notice of lien in an alphabetical
federal lien index, or by grantor and grantee index, showing
the name and residence of the taxpayer named in the notice,
the collector's serial number of the notice, the date and
hour of recording, and the amount of the lien with interest,
penalties, and costs. The county recorder shall record the
"Federal Lien Notices," mail the original document to the
person recording the notice, and, if any notice so filed
contains a legal description, index the lien against the
real property described in the file.
1997
38-6-3 Recording of certificate of discharge.
When a certificate of discharge of any federal lien issued
by the proper officer is recorded in the office of the county
recorder where the notice of lien is recorded, the recorder
shall enter the certificate of discharge with date of recording
in the federal lien index or grantor and grantee index and
return the original document to the person recording. If
the lien, when recorded, contained a legal description of
real property, the recorder shall require that the certificate
of discharge contain the legal description. The recorder
shall index the certificate of discharge to that property.
1997
38-6-4 County to furnish indexes and files.
The federal lien index and file for federal lien notices
shall be furnished to the county recorders in the manner
provided by law for the furnishing of books in which deeds
are recorded.
1990
