[map] Utah

Utah

Summary: If any property is not redeemed by March 15 following the lapse of four years from the date when the property tax became delinquent, the county treasurer shall immediately file a listing with the county auditor of all properties whose redemption period is expiring in the nearest forthcoming tax sale. The tax sale shall be conducted in May or June of the current year. (Sec. 59-2-1343, Sec. 59-2-1351). The minimum bid must be an amount sufficient to pay the taxes, penalties, interest, and administrative costs, for less than the entire parcel. (Sec. 59-2-1351.1). Any property offered for sale for which there is no purchaser shall be struck off to the county by the county auditor, (Sec. 59-2-1351.3). The tax sale terminates any and all rights of redemption (Sec. 59-2-1346).

Law: Utah Code, Title 59, Chapter 2, Part 13, “Collection of Taxes.” Contact: County Treasurer or County Auditor (Sec. 59-2-1351). Interest Rate: Not applicable. (Sec. 59-2-1346, Sec. 59-2-1351.1). Auction Type: Tax Deed (Sec. 59-2-1351.1).

Bidding Procedure: Premium bid / highest bid. (Sec. 59-2-1351.1). Subject to the minimum bid requirements. The highest bid amount for the entire parcel of property, however, a bid may not be accepted for an amount which is insufficient to pay the taxes, penalties, interest, and administrative costs; or (b) a bid in an amount sufficient to pay the taxes, penalties, interest, and administrative costs, for less than the entire parcel. (Sec. 59-2-1351.1).

Costs: The administrative costs that are included in the minimum bid include the fee for recording the deed;
other costs payable by the tax sale purchaser are not specified in state statute (Sec. 59-2-1351.1).
Redemption Period: Not applicable. (Sec. 59-2-1346).
Deed Assigned at Foreclosure to: The tax sale purchaser (Sec. 59-2-1351.1).

Utah Contacts
number of Counties: 29

Box Elder County
One South Main Street
Delinquent Property Tax Division
Brigham City, UT 84302-2548
Phone: (435) 734-2031
http://utahreach.org/box%20elder/

Davis County
P.O. Box 618, 28 East State
Delinquent Property Tax Division
Farmington, UT 84025-0618
Phone: (801) 451-3420
www.co.davis.ut.us

Millard County
50 South Main
Delinquent Property Tax Division
Fillmore, UT 84631
Phone: (435) 743-6223
www.millardcounty.com

Salt Lake County
2001 South State Street, Suite N2100
Delinquent Property Tax Division
Salt Lake City, UT 84190-0001
Phone: (801) 468-3531
www.co.slc.ut.us

Sanpete County
160 North Main Street
County Courthouse
Manti, UT 84642-1268
Phone: (435) 835-2131
http://utahreach.usu.edu/sanpete

Summit County
P.O. Box 128
Delinquent Property Tax Division
Coalville, UT 84017-0128
Phone: (435) 336-4451
www.co.summit.ut.us

Toole County
47 South Main Street
Delinquent Property Tax Division
Tooele, UT 84074-2131
Phone: (435) 843-3100
www.co.tooele.ut.us

Utah County
100 East Center Street
Delinquent Property Tax Division
Provo, UT 84606-3106
Phone: (801) 370-8000
www.co.utah.ut.us

Washington County
197 E. Tabernacle
Delinquent Property Tax Division
St. George, UT 84770-3443
Phone: (435) 634-5700
www.washco.state.ut.us/

Weber County
2380 Washington Blvd.
Delinquent Property Tax Division
Ogden, UT 84401-1475
Phone: (801) 399-8401
www.co.weber.ut.us