59-2-1325. Nature and extent of lien -- Time of attachment -- Effective date of boundary changes for assessment.
(1) A tax upon real property is a lien against the property assessed. 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. A lien described in Subsectionorshall attach on January 1 of each year. (1)(a) (b)
(2) An assessment shall be collected in accordance with the effective date and boundary adjustment provisions in Section. 17-61-306