Utah Code 59-2-1343. Tax sale listing

59-2-1343. Tax sale listing.

(1)

Terms Used In Utah Code 59-2-1343

Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
Tax notice charge: means an amount that:Utah Code 59-2-1301.5

(a)

If any property is not redeemed by March 15 following the lapse of four years from the date when any item in Subsection (1)(b) 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 to pay all outstanding property taxes and tax notice charges.

(b)

A delinquency of any of the following triggers the tax sale process described in Subsection (1)(a):

(i)	property tax; or

(ii)	a tax notice charge.

(2)	The listing is known as the “tax sale listing.”

Amended by Chapter 197, 2018 General Session

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