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Terms Used In Utah Code 59-2-1351.1

  • County legislative body: means :
         (8)(a) the county commission, in the county commission or expanded county commission form of government established under Title 17, Chapter 52a, Changing Forms of County Government;
         (8)(b) the county council, in the county executive-council optional form of government authorized by Section 17-52a-203; and
         (8)(c) the county council, in the council-manager optional form of government authorized by Section 17-52a-204. See Utah Code 68-3-12.5
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Governing body: means :
         (17)(a) for a county, city, or town, the legislative body of the county, city, or town;
         (17)(b) for a special district under Title 17B, Limited Purpose Local Government Entities - Special Districts, the special district's board of trustees;
         (17)(c) for a school district, the local board of education;
         (17)(d) for a special service district under Title 17D, Chapter 1, Special Service District Act:
              (17)(d)(i) the legislative body of the county or municipality that created the special service district, to the extent that the county or municipal legislative body has not delegated authority to an administrative control board established under Section 17D-1-301; or
              (17)(d)(ii) the administrative control board, to the extent that the county or municipal legislative body has delegated authority to an administrative control board established under Section 17D-1-301; or
         (17)(e) for a public infrastructure district under Title 17D, Chapter 4, Public Infrastructure District Act, the public infrastructure district's board of trustees. See Utah Code 59-2-102
  • Grantor: The person who establishes a trust and places property into it.
  • Property: means property that is subject to assessment and taxation according to its value. See Utah Code 59-2-102
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: includes :
         (32)(a) the possession of, claim to, ownership of, or right to the possession of land;
         (32)(b) all mines, minerals, and quarries in and under the land, all timber belonging to individuals or corporations growing or being on the lands of this state or the United States, and all rights and privileges appertaining to these; and
         (32)(c) improvements. See Utah Code 59-2-102
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
  • 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) At the time specified in the notice the auditor shall:

          (1)(a)(i) attend at the place appointed, offer for sale, and sell all real property for which an acceptable bid is made; and
          (1)(a)(ii) refuse to offer a parcel of real property for sale if the description of the real property is so defective as to convey no title.
     (1)(b) The auditor may post at the place of sale a copy of the published list of real property to be offered and cry the sale by reference to the list rather than crying each parcel separately.
(2)

     (2)(a) The tax commission shall establish, by rule, minimum procedural standards applicable to tax sales.
     (2)(b) For matters not addressed by commission rules, the county legislative body, upon recommendation by the county auditor, shall establish procedures, by ordinance, for the sale of the delinquent property that best protect the financial interest of the delinquent property owner and meet the needs of local governments to collect delinquent property taxes and tax notice charges due.
(3) The county governing body may authorize the auditor to combine for sale two or more contiguous parcels owned by the same party when:

     (3)(a) the parcels are a single economic or functional unit;
     (3)(b) the combined sale will best protect the financial interests of the delinquent property owner; and
     (3)(c) separate sales will reduce the economic value of the unit.
(4) The governing body may accept any of the following bids:

     (4)(a) 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, tax notice charges, penalties, interest, and administrative costs; or
     (4)(b) a bid in an amount sufficient to pay the taxes, tax notice charges, penalties, interest, and administrative costs, for less than the entire parcel.

          (4)(b)(i) The bid which shall be accepted shall be the bid of the bidder who will pay in cash the full amount of the taxes, tax notice charges, penalties, interest, and administrative costs for the smallest portion of the entire parcel.
          (4)(b)(ii) The county auditor at the tax sale or the county legislative body following the tax sale shall reject a bid to purchase a strip of property around the entire perimeter of the parcel, or a bid to purchase a strip of the parcel which would prevent access to the remainder of the parcel by the redemptive owner or otherwise unreasonably diminish the value of that remainder.
          (4)(b)(iii) If the bid accepted is for less than the entire parcel, the auditor shall note the fact, with a description of the property covered by the bid, upon the tax sale record and the balance of the parcel not affected by the bid shall be considered to have been redeemed by the owner.
(5) The county legislative body may decide that none of the bids are acceptable.
(6)

     (6)(a) Once the county auditor has closed the sale of a particular parcel of property as a result of accepting a bid on the parcel, the successful bidder or purchaser of the property may not unilaterally rescind the bid.
     (6)(b) The county legislative body, after acceptance of a bid, may enforce the terms of the bid by obtaining a legal judgment against the purchaser in the amount of the bid, plus interest and attorney’s fees.
(7) Any sale funds which are in excess of the amount required to satisfy the delinquent taxes, tax notice charges, penalties, interest, and administrative costs of the delinquent property shall be treated as unclaimed property under Title 67, Chapter 4a, Revised Uniform Unclaimed Property Act.
(8) All money received upon the sale of property made under this section shall be paid into the county treasury, and the treasurer shall settle with the taxing entities and tax notice charge entities as provided in Section 59-2-1366.
(9)

     (9)(a) The county auditor shall, after acceptance by the county governing body, and in the name of the county, execute deeds conveying in fee simple all property sold at the public sale to the purchaser and attest this with the auditor’s seal.
     (9)(b) Deeds issued by the county auditor under this section shall recite the following:

          (9)(b)(i) the total amount of all the delinquent taxes, tax notice charges, penalties, interest, and administrative costs which were paid in for the execution and delivery of the deed;
          (9)(b)(ii) the year for which the property was assessed or a tax notice charge was listed, the year the property became delinquent, and the year the property was subject to tax sale;
          (9)(b)(iii) a full description of the property; and
          (9)(b)(iv) the name of the grantee.
     (9)(c) When the deed is executed and delivered by the auditor, it shall be prima facie evidence of the regularity of all proceedings subsequent to the date the taxes or tax notice charges initially became delinquent and of the conveyance of the property to the grantee in fee simple.
     (9)(d) The deed issued by the county auditor under this section shall be recorded by the county recorder.
     (9)(e) The fee for the recording shall be included in the administrative costs of the sale.
     (9)(f) The deed shall be substantially in the following form:

TAX DEED

____ County, a body corporate and politic of the state of Utah, grantor, hereby conveys to ____, grantee, of ____ the following described real estate in ____ County, Utah:

(Here describe the property conveyed)

     This conveyance is made in consideration of payment by the grantee of $____, representing the total amount owing for delinquent taxes, delinquent tax notice charges, penalties, interest, and administrative costs constituting a charge against the real property for nonpayment of general taxes assessed against it for the years ____ through ____ in the sum of $____.

     Dated __________(month\day\year).

(Auditor’s Seal)

County _______________

By _______________

County Auditor

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