Utah Code 59-2-1343. Tax sale listing
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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:(1)(a) a property owner owes to a tax notice charge entity in relation to real property; and(1)(b) the county treasurer lists on the property tax notice in accordance with Section 59-2-1317 or another statutory authorization allowing the item's inclusion on the property tax notice. See Utah Code 59-2-1301.5(1)(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.(1)(b) Except as provided in Subsection (1)(c), a delinquency of any of the following triggers the tax sale process described in Subsection (1)(a):(1)(b)(i) property tax; or(1)(b)(ii) a tax notice charge.(1)(c) A property tax or a tax notice charge that is deferred in accordance with Section
59-2-1802.1 is delinquent only if full payment of the property tax and any tax notice charges is not made before the end of the five-year deferral period.
(2) The listing is known as the “tax sale listing.”