State Foreclosure Law Library

utah

24 min read

Utah — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-01.

Utah is a tax-deed state with an unusually long, front-loaded redemption window and no post-sale redemption at all. When real-property taxes go delinquent, the parcel sits in a four-year redemption period measured from the date of delinquency; the owner (or anyone acting for the record owner) may redeem at any time during those four years by paying the delinquent taxes, penalties, interest, and costs (Utah Code § 59-2-1346). Only after the four-year period lapses does the county auditor place the parcel in the annual May tax sale (Utah Code § 59-2-1351, § 59-2-1351.1). Once the parcel is struck and the county legislative body ratifies the sale, a tax deed issues and there is no further right of redemption — Utah’s redemption right is entirely pre-sale.

Crucially for surplus recovery, Utah’s tax-sale scheme has long treated any amount bid in excess of the taxes, penalties, interest, and administrative costs as belonging to the former owner / interested parties, not the county. The county holds excess proceeds for a claim period and then remits unclaimed funds to the Utah State Treasurer’s Unclaimed Property Division (mycash.utah.gov). Because Utah never authorized the county to keep surplus equity, the state is best read as already compliant with tyler-v-hennepin-county (2023) — though the claim process is highly procedural (a petition in the Fourth/local District Court is required to adjudicate competing claims in at least some counties). On the due-process side, Jordan v. Jensen, 2017 UT 1, 391 P.3d 183 is the controlling modern authority: a tax sale conducted without constitutionally adequate notice is a jurisdictional defect that voids the passage of title, and the four-year statute of limitations to attack a tax deed (Utah Code § 78B-2-206) does not bar such a challenge.

Mortgage foreclosure is overwhelmingly non-judicial — a trust-deed trustee’s sale under Utah Code § 57-1-23 et seq., with a three-month notice-of-default cure period, no post-sale redemption after a trustee’s sale (§ 57-1-28(3)), and a deficiency action capped by a fair-market-value offset that must be brought within three months of the sale (§ 57-1-32).

0. Identity & Classification

  • Recording unit: county (count: 29).
  • Tax sale type: tax deed — no lien certificate is sold; the county auctions the parcel itself at the May tax sale after the 4-year redemption period lapses (§ 59-2-1351, § 59-2-1351.1). [Source: le.utah.gov § 59-2-1351; Utah County Auditor May Tax Sale]
  • Tax foreclosure process: administrative — there is no court foreclosure action; the county auditor conducts the sale and the county legislative body ratifies it (§ 59-2-1351, § 59-2-1351.1). [Source: § 59-2-1351; Utah County Auditor]
  • Mortgage foreclosure process: both, but predominantly non-judicial (trust-deed trustee’s sale, § 57-1-23); judicial foreclosure remains available. [Source: alllaw/Nolo Utah foreclosure summary citing § 57-1-23]
  • Selling authority: county auditor / clerk-auditor (tax-deed sales); trustee (deed-of-trust sale); sheriff (judicial-foreclosure/execution sale).
  • Statutory home: Title 59, Ch. 2, Part 13 (Property Tax Act — Collection of Taxes: §§ 59-2-1331 penalty/interest, 59-2-1346 redemption, 59-2-1351 notice/sale, 59-2-1351.1 acceptable bids/deeds) — https://le.utah.gov/xcode/Title59/Chapter2/59-2-P13.html ; Title 57, Ch. 1 (Conveyances — trust deeds & trustee’s sales) — https://le.utah.gov/xcode/Title57/Chapter1/57-1-S32.html ; Title 67, Ch. 4a (Revised Uniform Unclaimed Property Act — finders/fee caps) — https://le.utah.gov/xcode/Title67/Chapter4a/67-4a.html
  • Tyler v. Hennepin compliance: compliant — Utah’s tax-sale scheme treats amounts bid in excess of taxes/penalties/interest/costs as the former owner’s property; the county holds the surplus for a claim period and remits unclaimed excess to the State Treasurer Unclaimed Property Division, where the former owner may still claim it (mycash.utah.gov). The county does not retain surplus equity, so the Tyler “equity theft” defect does not arise. [Source: Utah County Auditor excess-funds page; Weber County Clerk-Auditor tax-sale page] (Exact verbatim § 59-2-1351.1 subsection text directing surplus to the former owner / unclaimed property could not be retrieved from a primary source — the surplus mechanism is confirmed only via official county pages — needs_verification.)

1. Tax Sale Mechanics

  • What is sold: a tax deed to the parcel, struck at the annual public auction (§ 59-2-1351.1). The deed is a non-warranty tax deed. [Source: Utah County Auditor policies; Weber County Clerk-Auditor]
  • Bidding method: the auditor may use one of two statutory procedures, choosing the one that “more fully protects the interest of the property owner and the interest of the public”: (a) bid-up / highest bid — the parcel is sold to the highest bidder at or above a minimum opening bid equal to taxes, penalties, interest, and administrative costs; or (b) undivided-interest / smallest-portion — bidders compete to take the smallest portion of the parcel (or the lowest percentage of undivided ownership) for the full amount due, with the redemptive owner retaining the unsold remainder/percentage (§ 59-2-1351.1). [Source: Utah County Auditor policies & procedure pages citing § 59-2-1351.1]
  • Bid restrictions: the auditor (or the county legislative body) must reject a bid to buy a perimeter strip or a strip that would deny access to or unreasonably diminish the value of the remainder (§ 59-2-1351.1). [Source: Utah County Auditor procedure citing § 59-2-1351.1]
  • Interest / penalty (§ 59-2-1331): delinquent taxes carry a penalty of the greater of 2.5% of the delinquency or $10; if not paid with penalty by Jan. 31, the delinquency bears interest from the prior Jan. 1 at the federal funds / discount rate + 6% (commonly described as a 7.25% floor / 10% cap). [Source: le.utah.gov § 59-2-1331; exact current-year rate band — needs_verification of primary text]
  • Minimum bid composition: delinquent taxes + tax-notice charges + penalties + interest + administrative costs (§ 59-2-1351.1). [Source: Utah County Auditor]
  • Sale frequency: annual. [Source: § 59-2-1351; county auditor pages]
  • Typical month: May (statute says May or June; counties commonly use a late-May date — e.g., Utah County the 3rd Thursday of May; Weber County the Thursday before Memorial Day). [Source: § 59-2-1351; Utah County Auditor; Weber County Clerk-Auditor]
  • Venue: both — larger counties run online-only auctions (Utah County is online-only); others hold in-person sales. [Source: Utah County Auditor policies; Weber County (in-person registration)]
  • Platform vendors: county-administered portals; (specific third-party online auction vendor per county — needs_verification.)
  • Registration / deposit: set per county (e.g., Weber County requires in-person registration the morning of the sale; Utah County registers online). (exact deposit terms per county — needs_verification.)
  • Subsequent taxes (“subs”): N/A — Utah is not a lien-certificate state, so no certificate holder pays subsequent-year taxes; delinquencies simply accumulate against the parcel until the 4-year clock runs and the parcel goes to the May sale (§ 59-2-1346, § 59-2-1351). [Source: § 59-2-1346]

2. Right of Redemption → see right-of-redemption

  • Pre-sale right (the only redemption right): Yes. Property “may be redeemed on behalf of the record owner by any person at any time prior to the tax sale” — i.e., during the four-year period running from the date the property tax becomes delinquent, before the May/June sale held under § 59-2-1351 (§ 59-2-1346). [Source: le.utah.gov § 59-2-1346; Nolo Utah summary]
  • Post-sale period: NONE. Utah has no post-sale redemption after a tax deed issues; once the sale is ratified the right is extinguished. [Source: Nolo Utah summary; Utah County Auditor]
  • Who may redeem: the record owner or any person acting on behalf of the record owner (§ 59-2-1346). [Source: § 59-2-1346]
  • Amount formula: delinquent taxes + penalties + interest + administrative costs owing on the parcel (no separate statutory premium, since there is no certificate holder). [Source: § 59-2-1346; § 59-2-1331]
  • Premium to certificate holder: none — no certificate holder exists in Utah’s tax-deed scheme.
  • Procedure: pay the county treasurer the delinquency before the May sale (§ 59-2-1346). [Source: § 59-2-1346]
  • Extinguishment: the right ends when the parcel is sold at the May tax sale; there is no grace period afterward. [Source: § 59-2-1346, § 59-2-1351.1]
  • Special tolling: general civil-disability principles (minors/incompetents) and federal SCRA protections may apply; (state-specific tolling of the 4-year tax redemption clock for minors/incompetents/SCRA/bankruptcy — needs_verification.)

3. Surplus / Excess Proceeds → see surplus-funds, third-party-recovery-rules

This is the core module for Utah. The surplus mechanism is confirmed primarily via official county auditor pages plus the Title 67-4a unclaimed-property finder rules; the precise § 59-2-1351.1 surplus subsection text is flagged below.

  • Belongs to: priority_waterfall → former owner. Amounts bid in excess of taxes, penalties, interest, and administrative costs are not retained by the county; they go to recorded interest-holders in priority and then to the former (record) owner. [Source: Weber County Clerk-Auditor (“excess funds typically go to the recorded owner before the sale”); Utah County Auditor excess-funds page]
  • Claim waterfall: recorded lienholders / parties with a direct interest in the property or proceeds, then the former owner (Utah County frames eligible claimants under its county code UCC 3.04.150). [Source: Utah County Auditor excess-funds page (UCC 3.04.150)]
  • Filing venue: the county auditor / clerk-auditor that conducted the sale — but in at least some counties (Utah County) a claimant must file a petition in the State District Court (Fourth District for Utah County) to adjudicate the claim and obtain a signed order specifying distribution, then deliver the order to the county. [Source: Utah County Auditor excess-funds page]
  • Claim deadline: the county holds excess funds for at least 90 days after the sale is ratified by the county legislative body (ratification is no less than 30 days after the sale closes; 120 days minimum if a federal income-tax lien is present). Claims unresolved at the end of the 90-day window are sent to the State Treasurer. [Source: Utah County Auditor excess-funds page] (exact statutory deadline section — needs_verification; the 90-day/30-day/120-day figures come from the county page, not retrieved statute text.)
  • Escheat / unclaimed property: unclaimed excess proceeds are forwarded to the Utah State Treasurer’s Office of Unclaimed Property (mycash.utah.gov), where the former owner may still claim them under Title 67, Ch. 4a. This is a custodial transfer, not a permanent forfeiture — funds remain reclaimable from the State Treasurer. [Source: Utah County Auditor; Weber County Clerk-Auditor; Title 67-4a]
  • Documentation required: proof of interest/identity; for the county step, a written claim to the Tax Administration Office; where required, a court petition plus a signed judicial order specifying distribution; for third-party representatives, a notarized contract meeting Title 67-4a. [Source: Utah County Auditor excess-funds page]
  • Third-party recovery (excess-proceeds finders / recovery agents) — Title 67-4a:
    • fee_cap_pct: 20 — a fee finder’s compensation for discovering/recovering excess proceeds (or unclaimed property generally) is limited to no more than 20% of the amount recovered. [Source: Utah County Auditor excess-funds page; Title 67-4a; mycash.utah.gov finder info]
    • licensing_required: yes (conditional) — a finder charging a contingent fee must hold an active private investigator / private detective license (Utah Bureau of Criminal Identification); licensed attorneys/CPAs are exempt from that requirement. [Source: Utah County Auditor excess-funds page; mycash.utah.gov finder info]
    • assignment_of_claim_allowed: a claimant may use a power of attorney to let a representative file/collect, but a POA submitted with the claim may not contain a fee or percentage term (the finder agreement is separate and contingent on the statutory waiting period). [Source: mycash.utah.gov finder info] (whether outright assignment of the underlying claim is permitted — needs_verification.)
    • cooling_off_period / waiting period: a finder agreement to recover property already delivered to the Unclaimed Property Division is invalid until 24 months after delivery (the statutory “dormancy” before a recovery agreement on state-held property is enforceable). [Source: mycash.utah.gov finder info; Title 67-4a] (exact section number — needs_verification.)
    • contract_disclosure_rules: the finder agreement must be notarized and satisfy Title 67-4a content requirements. [Source: Utah County Auditor excess-funds page] (precise mandatory disclosures — needs_verification.)
    • prohibited_practices: a fee over 20% is impermissible; a POA filed with the claim cannot carry a fee/percentage term; pre-24-month agreements on state-delivered property are unenforceable. [Source: mycash.utah.gov; Utah County Auditor]
    • citation: Utah Code Title 67, Ch. 4a (Revised Uniform Unclaimed Property Act); Utah County Code 3.04.150. [Source: le.utah.gov Title 67-4a; Utah County Auditor] (exact Title 67-4a finder-fee section, e.g. § 67-4a-1304 — could not be retrieved from primary text — needs_verification.)
  • Notice to former owner required? Yes — the pre-sale notice chain (§ 59-2-1351 publication + mailed/posted notice) precedes the sale; Jordan v. Jensen makes constitutionally adequate mailed notice to reasonably-ascertainable interest-holders a jurisdictional prerequisite. Whether the county must affirmatively notify the former owner that surplus exists after the sale is not clearly established. [Source: § 59-2-1351; Jordan v. Jensen; post-sale surplus notice duty — needs_verification.]

4. Mortgage Foreclosure

  • Process: both; non-judicial trust-deed trustee’s sale under § 57-1-23 is the norm. [Source: alllaw/Nolo Utah foreclosure summary citing § 57-1-23]
  • Timeline:
    • Pre-foreclosure notice: lender mails a 30-day notice to cure (with loss- mitigation/single-point-of-contact info) before recording the notice of default (§ 57-1-24.3). [Source: alllaw citing § 57-1-24.3]
    • Notice of default recorded by trustee (§ 57-1-24); borrower then has three months to reinstate (cure arrears + fees) (§ 57-1-31). [Source: alllaw citing § 57-1-24, § 57-1-31]
    • Notice of sale: at least 20 days before the sale — mailed (to those who requested notice), published, and posted on the property (§ 57-1-25/26). [Source: alllaw citing § 57-1-25/26]
  • Reinstatement right: yes — cure within the 3-month window after the notice of default (§ 57-1-31). [Source: alllaw citing § 57-1-31]
  • Redemption after sale: none after a non-judicial trustee’s sale — § 57-1-28(3) provides no post-sale redemption. A redemption right exists only after a judicial foreclosure/execution sale (Utah R. Civ. P. 69C; ~1-year statutory redemption). [Source: alllaw citing § 57-1-28(3); judicial-foreclosure redemption period exact authority — needs_verification.]
  • Deficiency judgment: allowed — an action for the balance must be commenced within three months of the trustee’s sale; before judgment the court finds the fair market value at the date of sale and may render judgment for no more than the debt (with interest, costs, trustee’s & attorney’s fees) minus the greater of FMV or sale price — i.e., a fair-value offset (§ 57-1-32). [Source: alllaw citing § 57-1-32; le.utah.gov § 57-1-32]
  • One-action rule: (Utah’s treatment of an election-of-remedies / one-action limitation for trust-deed debts — needs_verification.)
  • Surplus distribution: trustee-sale surplus goes to junior lienholders by priority, then to the borrower/trustor; the Utah Courts self-help site addresses claiming excess trustee-sale proceeds. [Source: alllaw; utcourts.gov excess-proceeds self-help page] (exact § 57-1 surplus-distribution subsection — needs_verification.)
  • Sale officer: trustee (non-judicial); sheriff (judicial/execution).

5. Sale Procedure Playbooks

  • County (tax-deed) sale — ordered steps → see treasurer-sale
    1. Taxes go delinquent; penalty (greater of 2.5% or $10) attaches and interest accrues from the following Jan. 1 (§ 59-2-1331).
    2. Parcel sits in a 4-year redemption period; owner or anyone for the owner may redeem any time before the sale (§ 59-2-1346).
    3. After 4 years lapse, the county auditor lists the parcel and selects the May (or June) sale date; notice is published and mailed/posted (§ 59-2-1351).
    4. Auction by bid-up or undivided-interest method; minimum = taxes + charges + penalties + interest + costs (§ 59-2-1351.1); access-denying strip bids rejected.
    5. County legislative body ratifies the sale (≥ 30 days after close; ≥ 120 days if a federal income-tax lien); tax deed (non-warranty) issues, mailed within ~30 days. [Source: Weber County]
    6. Excess proceeds held ≥ 90 days after ratification for claimants; in some counties a District Court petition adjudicates the claim.
    7. Unclaimed excess remitted to the State Treasurer Unclaimed Property Division. [Source: § 59-2-1331, 59-2-1346, 59-2-1351, 59-2-1351.1; Utah County Auditor; Weber County]
  • Trustee / sheriff sale — ordered steps → see sheriff-sale
    1. Default → lender mails 30-day pre-foreclosure cure notice (§ 57-1-24.3).
    2. Trustee records notice of default (§ 57-1-24); 3-month reinstatement window (§ 57-1-31).
    3. Notice of sale mailed/published/posted ≥ 20 days out (§ 57-1-25/26).
    4. Trustee’s sale; trustee’s deed to highest bidder; no post-sale redemption (§ 57-1-28(3)).
    5. Deficiency action within 3 months, fair-value capped (§ 57-1-32). [Source: § 57-1-23, 57-1-24, 57-1-24.3, 57-1-25/26, 57-1-28(3), 57-1-31, 57-1-32]
  • Notice requirements: tax — publication + mailed/posted notice under § 59-2-1351; trustee — notice of default (§ 57-1-24) + notice of sale (§ 57-1-25/26, ≥ 20 days). [Source: § 59-2-1351; § 57-1-24/25/26]
  • Upset bid / confirmation: no upset-bid mechanism; tax sales require county- legislative-body ratification (≥ 30 days post-close); trustee’s sales are final without judicial confirmation. [Source: Utah County Auditor; Weber County]
  • Payment terms: set in the notice/sale rules (cash/certified funds; same-day or per-county). (exact terms per county — needs_verification.)
  • Deed issued: county tax deed (non-warranty) for tax sales; trustee’s deed for trust-deed sales — neither carries a statutory warranty of title. [Source: Weber County; Utah County Auditor]

6. Due Process & Notice → see due-process-notice

  • Standard: notice “reasonably calculated” to apprise interested parties (mullane-v-central-hanover), with actual mailed notice to record interest-holders whose names/addresses are reasonably ascertainable (mennonite-v-adams), and additional reasonable steps when mail fails (jones-v-flowers).
  • Utah application: In Jordan v. Jensen, 2017 UT 1, 391 P.3d 183, the Utah Supreme Court held that where the county failed to give constitutionally adequate (mailed) notice of a tax sale to a reasonably-ascertainable interest-holder (severed mineral owners), the sale was void as a jurisdictional matter and the interest did not pass at the tax sale; the four-year limitation on attacking a tax deed (Utah Code § 78B-2-206, formerly § 78-12-5.2) cannot apply to bar a challenge triggered by constitutionally defective state action. Jordan overruled Hansen v. Morris, 283 P.2d 884 (Utah 1955) to that extent. [Source: Jordan v. Jensen, 2017 UT 1 (Leagle/FindLaw/Justia); Oil & Gas Report summary]
  • Contrast — limitations still bites absent a notice defect: in Shelledy v. Lore (Utah 1992), where no constitutionally defective notice was at issue, the four-year tax-title limitation (then § 78-12-5.2) barred the challenge — “once the four-year statute of limitation has run, the tax title cannot be attacked,” to give stability to tax titles. [Source: Shelledy v. Lore, Utah 1992 (Justia listing; BYU L. Rev.); exact P.2d pincite — needs_verification.]
  • Consequence of defective notice: void (jurisdictional) where required constitutional notice was not given (Jordan); otherwise the 4-year limitation protects the deed (Shelledy). [Source: Jordan v. Jensen; Shelledy v. Lore]
  • Leading cases: jordan-v-jensen, shelledy-v-lore, hansen-v-morris, mullane-v-central-hanover, mennonite-v-adams, jones-v-flowers, tyler-v-hennepin-county.

7. Title & Marketability

  • Deed warranty level: county tax deed and trustee’s deed convey without warranty (the county “makes no guarantees regarding title or property condition”). [Source: Weber County; Utah County Auditor]
  • Marketable immediately? No — tax-deed purchasers typically quiet title before the parcel is readily insurable, given Jordan-style void-for-no-notice risk during the limitations window. (insurer practice — needs_verification.)
  • Quiet title required? Practically yes for tax-deed parcels.
  • SOL to challenge the deed: four years under Utah Code § 78B-2-206, but it does not run where the deed is void for a constitutional notice defect (Jordan v. Jensen). [Source: § 78B-2-206; Jordan v. Jensen; Shelledy v. Lore]
  • Title insurance availability: generally limited until a quiet-title judgment for tax-deed parcels.
  • Common defects: missing/defective mailed notice to ascertainable interest- holders (void per Jordan), severed mineral/royalty interests not noticed, unrecorded interests, ratification/auction-procedure irregularities.

8. Case Law (real, verified)

CaseYearTopicHolding (plain English)Source
jordan-v-jensen (2017 UT 1, 391 P.3d 183)2017due_process / sale_procedure / redemptionA tax sale held without constitutionally adequate notice to a reasonably-ascertainable interest-holder is a jurisdictional defect: the interest does not pass, and the 4-year tax-title limitation (§ 78B-2-206) cannot bar the challenge. Constructive/recorded notice is insufficient when the owner’s name/address is known or ascertainable. Overruled Hansen v. Morris on that point.https://www.leagle.com/decision/inutco20170111h54
shelledy-v-lore (Utah 1992)1992sale_procedure / titleAbsent a constitutional notice defect, the 4-year tax-title statute of limitations (then § 78-12-5.2) bars an attack on a tax deed — “once the four-year statute of limitation has run, the tax title cannot be attacked” — to give stability to tax titles.https://law.justia.com/cases/utah/supreme-court/1992/900074.html
hansen-v-morris (283 P.2d 884)1955due_processOlder rule that the tax-title limitation could bar even a no-notice challenge — overruled by Jordan v. Jensen (2017) to the extent it applied where the county failed to give constitutionally adequate notice.https://www.leagle.com/decision/inutco20170111h54
tyler-v-hennepin-county (598 U.S. 631)2023surplus / due_processRetaining surplus equity beyond the tax debt is an unconstitutional taking — the federal benchmark Utah’s surplus/excess-proceeds scheme (former owner keeps surplus; unclaimed funds go to State Treasurer) is measured against.https://www.supremecourt.gov/opinions/22pdf/22-166_8n59.pdf
jones-v-flowers (547 U.S. 220)2006due_process / redemptionWhen mailed tax notice is returned, the State must take additional reasonable steps before selling — the standard Utah § 59-2-1351 mailed-notice cases (and Jordan) are read against.https://supreme.justia.com/cases/federal/us/547/220/

9. Edge Cases (state-specific notes)

  • bankruptcy-automatic-stay — a Chapter 7/13 filing stays the tax sale and a § 57-1-23 trustee’s sale; the redemption and excess-claim clocks may be affected. (state-specific tolling — needs_verification.)
  • federal-tax-lien-redemption — where a federal tax lien is junior, the IRS holds a 120-day right to redeem after a non-judicial sale (26 U.S.C. § 7425) and must receive notice; Utah counties hold tax-sale excess ≥ 120 days before ratification when a federal income-tax lien is present. [Source: Utah County Auditor excess-funds page; 26 U.S.C. § 7425 interaction — needs_verification.]
  • heirs-property — “any person” may redeem on behalf of the record owner (§ 59-2-1346); heirs/successors may likewise claim excess proceeds. [Source: § 59-2-1346]
  • severed-mineral-interests — Utah’s leading notice case (Jordan v. Jensen) arose from severed mineral owners who got no notice; counties must notice ascertainable mineral/royalty interest-holders or the sale is void as to them. [Source: Jordan v. Jensen, 2017 UT 1]
  • anti-deficiency — trust-deed deficiency capped by fair-value offset and must be sued within 3 months of sale (§ 57-1-32). [Source: § 57-1-32]
  • void-vs-voidable — constitutional notice failure ⇒ void tax deed (no limitations bar; Jordan); otherwise the 4-year § 78B-2-206 limitation protects the deed (Shelledy). [Source: Jordan v. Jensen; Shelledy v. Lore; § 78B-2-206]
  • third-party-recovery-rules — excess-proceeds/unclaimed-property finder fees are capped at 20%, contingent-fee finders need a private-investigator license, agreements on state-delivered funds are unenforceable until 24 months after delivery (Title 67-4a). [Source: mycash.utah.gov; Utah County Auditor]

10. Operations

  • Where records live: county Recorder (deeds, trust deeds, notices of default/sale, tax deeds), county Treasurer (tax payments, redemptions), county Clerk-Auditor (tax sale, excess proceeds), District Court (judicial foreclosure / quiet title / excess-proceeds petitions), Utah State Treasurer Unclaimed Property Division (mycash.utah.gov) for remitted surplus.
  • Public portals: le.utah.gov (Utah Code); tax.utah.gov (State Tax Commission / property tax); county auditor sites — Utah County (auditor.utahcounty.gov), Weber County (webercountyutah.gov/Clerk_Auditor), Salt Lake County (saltlakecounty.gov/property-tax/property-tax-sale); mycash.utah.gov (unclaimed property); utcourts.gov (foreclosure / excess-proceeds self-help).
  • Typical costs: minimum bid = delinquent taxes + tax-notice charges + penalties (greater of 2.5% / $10) + interest (~7.25–10%) + administrative costs; recording/ auction fees per county; finder fees capped at 20%.
  • Typical timelines: 4-year pre-sale redemption from delinquency; annual May/June sale; ratification ≥ 30 days after close (≥ 120 days w/ federal tax lien); excess-proceeds claim window ≥ 90 days after ratification then to unclaimed property; no post-sale redemption; trustee sale ~3+ months from notice of default; deficiency suit within 3 months of trustee’s sale.
  • Key agencies: County Clerk-Auditors, County Treasurers, County Recorders, County legislative bodies (commissions/councils), Utah District Courts, Utah State Tax Commission (Property Tax Division), Utah State Treasurer (Unclaimed Property).
  • Useful forms: Notice of Tax Sale / Description-of-Property Certification (PT-121, § 59-2-1351(3)); bidder registration (per county); excess-funds claim / District Court petition (per county); notice of default / notice of sale (§ 57-1-24/25); finder agreement (notarized, Title 67-4a).

11. Meta

Legal information, not legal advice. This page summarizes Utah statutes and case law as of the last_verified date and may be incomplete or out of date. Verify against the cited primary sources and consult a licensed Utah attorney before acting.

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