Utah Code Title 11. Cities, Counties, and Local Taxing Units § 11-42-503. Local entity payments to avoid a default in local entity obligations--Reimbursement of payments when property sold at tax or foreclosure sale

(a) the delinquent amount due, plus interest, penalties, and costs;

(b) the amounts described in Subsection (1)(a) and the full balance of an assessment, if accelerated; or

(c) any part of an assessment or an installment of an assessment that becomes due during the redemption period.

(a) pay the amounts under Subsection (1) from a guaranty fund or a reserve fund, or from any money legally available to the local entity; and

(b) charge the amounts paid against the delinquent property.

(3)(a) Upon the tax sale or foreclosure of the property charged as provided in Subsection (2):

(b) If the property charged as provided in Subsection (2) is sold to the local entity at the tax sale or foreclosure and additional assessment installments become due, the local entity: