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7 LONG TITLE
8 General Description:
9 This bill modifies the requirements for holding a tax sale of real property.
10 Highlighted Provisions:
11 This bill:
12 ▸ provides the circumstances under which a county auditor may conduct a tax sale of
13 real property electronically;
14 ▸ updates the location information for the tax sale in the notice requirement; and
15 ▸ makes technical changes.
16 Money Appropriated in this Bill:
17 None
18 Other Special Clauses:
19 None
20 Utah Code Sections Affected:
21 AMENDS:
22 59-2-1351, as last amended by Laws of Utah 2018, Chapter 197
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24 Be it enacted by the Legislature of the state of Utah:
25 Section 1. Section 59-2-1351 is amended to read:
26 59-2-1351. Sales by county -- Notice of tax sale -- Entries on record.
27 (1) (a) Upon receiving the tax sale listing from the county treasurer, the county auditor
28 shall select a date for the tax sale for all real property:
29 (i) on which a tax or tax notice charge delinquency exists;
30 (ii) that was not previously redeemed; and
31 (iii) upon which the period of redemption is expiring in the nearest tax sale.
32 (b) The county auditor shall conduct the tax sale [
33 the current year.
34 (c) The tax sale may occur:
35 (i) at the front door of the county courthouse in the county where the real property is
36 located; or
37 (ii) through an electronic process if:
38 (A) the tax sale occurs in the same format as a tax sale would occur at the front door of
39 the county courthouse except that participation is through an electronic means;
40 (B) members of the public are able to observe and participate, including making bids
41 and payment arrangements, in the tax sale; and
42 (C) the county auditor includes information about how the public may access the tax
43 sale through the electronic process with the description of the place of the tax sale in the notice
44 provided in accordance with Subsections (2) and (3).
45 (2) [
46 as follows:
47 (a) [
48 occupant of any improved property, and all other interests of record, as of the preceding March
49 15, at [
50 (b) [
51 (i) four times in a newspaper published and having general circulation in the county,
52 once in each of four successive weeks immediately preceding the date of sale; and
53 (ii) in accordance with Section 45-1-101 for four weeks immediately preceding the
54 date of sale; and
55 (c) if no newspaper is published in the county, [
56 county, as determined by the auditor, at least 25 but no more than 30 days [
57 date of sale.
58 (3) The notice shall be in substantially the following form:
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60 Notice is hereby given that on __________(month\day\year), at __ o'clock __. m., at
61 [
62 address of the tax sale], I will offer for sale at public auction and sell to the highest bidder for
63 cash, under the provisions of Section 59-2-1351.1, the following described real property
64 located in the county and now delinquent and subject to tax sale. A bid for less than the total
65 amount of taxes, tax notice charges, interest, penalty, and administrative costs which are a
66 charge upon the real estate will not be accepted.
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68 IN WITNESS WHEREOF I have hereunto set my hand and official seal on
69 __________(month\day\year).
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_______________
71
County Auditor
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_______________
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County
74 (4) (a) The notice sent by certified mail in accordance with Subsection (2)(a) shall
75 include:
76 (i) the name and last-known address of the last-known recorded owner of the property
77 to be sold;
78 (ii) the parcel, serial, or account number of the delinquent property; and
79 (iii) the legal description of the delinquent property.
80 (b) The notice published in a newspaper in accordance with Subsection (2)(b) shall
81 include:
82 (i) the name and last-known address of the last-known recorded owner of each parcel
83 of property to be sold; and
84 (ii) the street address or the parcel, serial, or account number of the delinquent parcels.