Utah Code Title 59. Revenue and Taxation § 59-2-1351.7. Partial interest tax sales

(a) “Tax sale interest purchaser” means an owner of an undivided interest in a parcel of tax sale property that bid for and purchased the undivided interest:

(b) “Tax sale property” means a parcel of real property that was sold in part as an undivided interest at a tax sale in accordance with Section 59-2-1351.1.

(a) the amount the tax sale interest purchaser paid for the undivided interest in the tax sale property at the tax sale plus 12% interest;  or

(b) the tax sale interest purchaser's pro rata share of the sale price of the tax sale property based on the percentage of the undivided interest the tax sale interest purchaser holds in the tax sale property.