A Q&A guide to real estate finance law and practice for borrowers and lenders in Utah. This guide can be used in conjunction with the Real Estate Finance State Q&A. It addresses state customs and laws relating to loan document drafting to ensure enforceability and priority of the lien of mortgage instruments. It also generally discusses mortgage recording taxes, foreclosure, and lien priority in a commercial context. Federal, local, or municipal law may impose additional or different requirements. Answers to questions can be compared across a number of jurisdictions (see Real Estate Loan Drafting Guidance: State Q&A Tool).