Title 59 Chapter 2 Part 13 Section 1351

Download Options PDF | RTF | XML

Index	Utah Code
Title 59	Revenue and Taxation
Chapter 2	Property Tax Act
Part 13	Collection of Taxes
Section 1351	Sales by county -- Notice of tax sale -- Entries on record. *(Effective 3/13/2023)*

Effective 3/13/2023
59-2-1351. Sales by county -- Notice of tax sale -- Entries on record.

(1)

(a)

Upon receiving the tax sale listing from the county treasurer, the county auditor shall select a date for the tax sale for all real property:

(i)	on which a tax or tax notice charge delinquency exists;

(ii)	that was not previously redeemed; and

(iii)

upon which the period of redemption is expiring in the nearest tax sale.

(b)	The county auditor shall conduct the tax sale in May or June of the current year.

(c)

The tax sale may occur:

(i)	at the front door of the county courthouse in the county where the real property is located; or

(ii)

through an electronic process if:

(A)	the tax sale occurs in the same format as a tax sale would occur at the front door of the county courthouse except that participation is through an electronic means;

(B)	members of the public are able to observe and participate, including making bids and payment arrangements, in the tax sale; and

(C)	the county auditor includes information about how the public may access the tax sale through the electronic process with the description of the place of the tax sale in the notice provided in accordance with Subsections (2) and (3).

(2)

The county auditor shall provide notice of the tax sale by sending notice by certified and first class mail, or by first class mail and another shipping service that includes tracking and delivery confirmation, to the last known address of each of the following persons:

(a)	the last known recorded owner;

(b)	the occupant of any improved property; and

(c)	other interests of record as of the preceding March 15.

(3)

In addition to the mailing requirements described in Subsection (2):

(a)

a county auditor in a county of the first class shall provide notice by:

(i)	publishing notice on the county auditor's website, or if the county auditor does not have a separate website from the county, on the county's website, at least four weeks before the date of sale; and

(ii)	advertising the date of the tax sale and the web address for the notice described in Subsection (3)(a)(i) in a newspaper published and having general circulation in the county at least four weeks before the date of the sale; or

(b)

a county auditor in a county of the second, third, fourth, fifth, or sixth class shall provide notice by:

(i)

(A)	publishing notice four times in a newspaper published and having general circulation in the county, once in each of the four successive weeks immediately preceding the date of sale; or

(B)	if no newspaper is published in the county, posting in five public places in the county, as determined by the county auditor, at least 25 but no more than 30 days before the date of sale; and

(ii)	publishing notice in accordance with Section 45-1-101 for four weeks immediately preceding the date of sale.

(4)

The notice shall be in substantially the following form:

NOTICE OF TAX SALE

Notice is hereby given that on __________(month\day\year), at __ o'clock __. m., at [the physical or electronic address of the tax sale], I will offer for sale at public auction and sell to the highest bidder for cash, under the provisions of Section 59-2-1351.1, the following described real property located in the county and now delinquent and subject to tax sale. A bid for less than the total amount of taxes, tax notice charges, interest, penalty, and administrative costs which are a charge upon the real estate will not be accepted.

(Here describe the real estate)

IN WITNESS WHEREOF I have hereunto set my hand and official seal on __________(month\day\year).

_______________

County Auditor

_______________

County

(5)

(a)

The notice sent in accordance with Subsection (2) shall include:

(i)	the name and last known address of the last known recorded owner of the property to be sold;

(ii)	the parcel, serial, or account number of the delinquent property; and

(iii)

the legal description of the delinquent property.

(b)

The notice published in accordance with Subsection (3)(a) or (b) shall include:

(i)	the name and last known address of the last known recorded owner of each parcel of property to be sold; and

(ii)	the street address or the parcel, serial, or account number of the delinquent parcels.

Amended by Chapter 97, 2023 General Session

<< Previous Section (59-2-1350)

Download Options PDF | RTF | XML

Next Section (59-2-1351.1) >>