Utah Code Title 59. Revenue and Taxation § 59-2-1343. Tax sale listing
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(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.
(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.”
Cite this article: FindLaw.com - Utah Code Title 59. Revenue and Taxation § 59-2-1343. Tax sale listing - last updated May 05, 2022 | https://codes.findlaw.com/ut/title-59-revenue-and-taxation/ut-code-sect-59-2-1343/
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