Utah
UT
The investor buys the property itself at sale. No redemption period usually follows, so title transfers directly.
Sale type
Tax deed
Redemption
None
Interest / penalty
Penalty · 2.5%
Sale timing
Annual
Rules in plain English
Sale type
Tax deed
The investor buys the property itself at sale. No redemption period usually follows, so title transfers directly.
Utah Code 59-2-1351.1(9)
“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”official source ↗
Redemption period
None
No redemption period is documented after the sale.
Utah Code 59-2-1346(1)
“Property may be redeemed on behalf of the record owner by any person at any time before the tax sale”official source ↗
Interest / penalty
Penalty · 2.5%
2.5% penalty per period.
Utah Code 59-2-1331(2)
“all delinquent taxes and tax notice charges on each separately assessed parcel are subject to a penalty of 2.5% of the amount of the delinquent taxes and tax notice charges or $10, whichever is greater”official source ↗
Bid method
Minimum bid (no bidding up)
The sale is at a fixed minimum bid, with no bidding above it.
Utah Code 59-2-1351.1(4)
“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”official source ↗
Sale schedule
Annual
Sales are held about once a year.
Utah Code 59-2-1351(1)(b)
“The county auditor shall conduct the tax sale in May or June of the current year”official source ↗
Bidder process
- 01Find the county auditor's notice of tax sale, mailed to the last known owner, occupant, and other record interests, and published as the county's class requires (59-2-1351(2), (3))
- 02Check the sale date and place: the auditor holds the sale in May or June, at the county courthouse front door or through an electronic process the public can observe and bid in (59-2-1351(1)(b), (1)(c))
- 03Attend the auction and bid; the auditor offers each parcel and sells it to an acceptable bidder (59-2-1351.1(1))
- 04Bid at least the total of delinquent taxes, tax notice charges, penalties, interest, and administrative costs; the county may instead accept a bid for a portion of the parcel from the bidder paying that total in cash for the smallest portion (59-2-1351.1(4))
- 05Pay the bid in cash in full, after which the county auditor executes and the county recorder records a tax deed to the purchaser (59-2-1351.1(4)(b)(i), (9))
- Registration
- Not documented
- Registration mode
- Not documented
- Registration deadline
- Not documented
- Registration fee
- Not documented
- Deposit required
- Not documented
- Deposit amount
- Not documented
- Deposit percent
- Not documented
- Deposit refundable
- Not documented
- Sale format
- hybrid
- Payment deadline
- at the sale: the accepted bid is paid in cash in the full amount of taxes, tax notice charges, penalties, interest, and administrative costs (59-2-1351.1(4)(b)(i))
- Payment methods
- cash
- Residency required
- Not documented
- A bid below the total of delinquent taxes, tax notice charges, penalties, interest, and administrative costs is not accepted (59-2-1351(4), 59-2-1351.1(4)(a))
- A successful bidder may not unilaterally rescind the bid once the parcel is closed, and the county may enforce the bid by judgment (59-2-1351.1(6))
Utah Code 59-2-1351(1)(b)-(c)
“The county auditor shall conduct the tax sale in May or June of the current year. (c) The tax sale may occur: (i) at the front door of the county courthouse in the county where the real property is located; or (ii) through an electronic process if: (A) the tax sale occurs in the same format as a tax sale would occur at the front door of the county courthouse except that participation is through an electronic means; (B) members of the public are able to observe and participate, including making bids and payment arrangements, in the tax sale; and (C) the county auditor includes information about how the public may access the tax sale through the electronic process with the description of the place of the tax sale in the notice provided in accordance with Subsections (2) and (3)”official source ↗
Utah Code 59-2-1351(4)
“I will offer for sale at public auction and sell to the highest bidder for cash, under the provisions of Section 59-2-1351.1, the following described real property located in the county and now delinquent and subject to tax sale. A bid for less than the total amount of taxes, tax notice charges, interest, penalty, and administrative costs which are a charge upon the real estate will not be accepted”official source ↗
Utah Code 59-2-1351.1(1)(a)(i)
“attend at the place appointed, offer for sale, and sell all real property for which an acceptable bid is made”official source ↗
Utah Code 59-2-1351.1(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”official source ↗
Utah Code 59-2-1351.1(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”official source ↗
Utah Code 59-2-1351.1(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”official source ↗
Utah Code 59-2-1351.1(6)(a)
“the successful bidder or purchaser of the property may not unilaterally rescind the bid”official source ↗
Utah Code 59-2-1351.1(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”official source ↗
Utah Code 59-2-1351.3(1)
“Any property offered for sale for which there is no purchaser shall be struck off to the county by the county auditor, who shall then”official source ↗
Notes
Utah Code 59-2-1351, 59-2-1331. | Prose: deed | penalty 2.5% of delinquent taxes ($10 min; 1% if paid by Jan 31); interest 7-10%/yr | none after sale; redeem only before the tax sale | cash bid paying full taxes for smallest portion of parcel (or highest bid for entire parcel) | May-June