reglab/housing_qa huggingface dataset:
UT Code § 59-2-1342 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1342 - Assessment and sale of property after attachment of county tax lien and tax notice charges.

 Effective 5/8/2018  59-2-1342. Assessment and sale of property after attachment of county tax lien and tax notice charges.    (1) Property against which a property tax delinquency exists shall be assessed in subsequent years for taxes in the same manner as if no delinquency existed.     (2) Property against which a delinquency exists for tax notice charges may still accrue tax notice charges as if no delinquency existed.     (3) The rights of any person purchasing the property from the county at tax sale provided under Section 59-2-1351.1 are subject to the right of the county under any subsequent assessment and of any tax notice charge entity.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1343 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1343 - Tax sale listing.

 Effective 5/8/2018  59-2-1343. Tax sale listing.    (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."    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1345 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1345 - Daily statement of accounts -- Audits.

 Effective 5/8/2018  59-2-1345. Daily statement of accounts -- Audits.    (1) Between March 15 and the date of the tax sale, the county treasurer shall transmit daily to the county auditor a statement of the amount of money received by the treasurer during the preceding business day on account of redemptions made on property listed for tax sale.     (2) The statement described in Subsection (1) shall set out in separate columns:   (a) the number of the redemption certificate or the receipt issued on account for redemption;     (b) the amount received for taxes, tax notice charges, penalties, and administrative costs accrued to the date of the making of the tax sale record;     (c) the amount received for administrative costs subsequently accruing; and     (d) the amount received as interest accrued.       (3) The county auditor shall audit the treasurer's tax sale records at least once a year and the treasurer shall account to the auditor for all money due the county by reason of any redemptions or payments on account for redemption made, including interest as required by law.     (4) Before the tax sale listing under Section 59-2-1343 is compiled, the auditor shall credit the treasurer upon the books of the county with the sums charged for delinquent taxes, tax notice charges, penalties, and administrative costs charged against all real estate upon which the period of redemption is expiring in the nearest forthcoming tax sale.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1347 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1347 - Redemption -- Adjustment or deferral of taxes -- Interest.

 Effective 5/12/2020  59-2-1347. Redemption -- Adjustment or deferral of taxes -- Interest.    (1)   (a) If an interested person applies to a county legislative body for an adjustment or deferral of taxes levied against property located in the county, the county legislative body may accept a sum less than the full amount due, or defer the full amount due, where, in the judgment of the county legislative body, the best human interests and the interests of the state and the county are served.     (b) Nothing in this section prohibits a county legislative body from granting a retroactive adjustment or deferral if the criteria established in this section are met.       (2)   (a) In an application for an adjustment or deferral described in Subsection (1), the applicant shall include a statement setting forth the following:   (i) a description of the property;     (ii) the value of the property for the current year;     (iii) the amount of delinquent taxes, interest, and penalties;     (iv)   (A) for an adjustment, the amount proposed to be paid; or     (B) for a deferral, the amount proposed to be deferred; and       (v) any other information required by the county legislative body.       (b) The commission shall prepare blank forms for an application for an adjustment or deferral under this section.       (3)   (a) A county legislative body may not grant a deferral without the written consent of the holder of any mortgage or trust deed outstanding on the property.     (b) Any amount deferred shall be recorded as a lien on the property and shall bear interest at a rate equal to the lesser of:   (i) 6%; or     (ii) the federal funds rate target:   (A) established by the Federal Open Markets Committee; and     (B) that exists on the January 1 immediately preceding the day on which the taxes are deferred.         (c) The amount deferred together with accrued interest is due and payable when the property is sold or otherwise conveyed.       (4) Within 10 days after the day on which a county legislative body grants an adjustment or deferral, the county legislative body shall cause the adjustment or deferral to be posted in the county where the property involved is located. The publication shall contain:   (a) the name of the applicant;     (b) the parcel, serial, or account number of the property;     (c) the value of the property for the current year;     (d) the sum of the delinquent taxes, interest, and penalty due; and     (e) the adjusted amount paid or deferred.       (5) No later than the last day of each calendar month, each county legislative body shall send to the commission a record of any action taken by the county legislative body under this section during the preceding calendar month.    Amended by Chapter 240, 2020 General Session
UT Code § 59-2-1348 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1348 - Certificate of redemption.

59-2-1348. Certificate of redemption.  If any property is redeemed, the county treasurer shall make the proper entry in the record of tax sales filed in the treasurer's office and issue a certificate of redemption, which is prima facie evidence of the redemption, and may be recorded in the office of the county recorder without acknowledgment.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1349 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1349 - Co-owners -- Procedures for redemption.

 Effective 5/8/2018  59-2-1349. Co-owners -- Procedures for redemption.  If two or more persons own an undivided interest in property on which a tax or tax notice charge delinquency exists, any owner may redeem the owner's interest in the property upon payment of that portion of the taxes, tax notice charges, interest, penalties, and administrative costs which the owner's interest bears to the whole, as determined by the county legislative body. Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1350 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1350 - Land irregularly or erroneously assessed not to be sold.

59-2-1350. Land irregularly or erroneously assessed not to be sold.    (1) If the county auditor discovers before the tax sale that because of an irregular or erroneous assessment any property should not be sold, the auditor may not sell the property, and the county legislative body shall cause the tax records to reflect the correction in the next succeeding year, on the basis of the value and rates of the year for which it was erroneously assessed, to be collected as other taxes are collected.     (2) If the county auditor, subject to approval by the county legislative body, issues a written finding that it may be in the best interest of the public to withdraw a property from the tax sale, the county auditor may withdraw the property from the sale.    Amended by Chapter 181, 1995 General Session
UT Code § 59-2-1351.3 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1351.3 - No purchaser at tax sale -- Property struck off to county.

59-2-1351.3. No purchaser at tax sale -- Property struck off to county.    (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:   (a) publicly declare substantially as follows: "All property here offered for sale which has not been struck off to a private purchaser is hereby struck off and sold to the county of ____ (naming the county), and I hereby declare the fee simple title of the property to be vested in the county";     (b) make an endorsement opposite each of the entries in the delinquency tax sale record described in Section 59-2-1338 substantially as follows: "The fee simple title to the property described in this entry in the year of ____, sold and conveyed to the county of ____ in payment of general taxes charged against the property"; and     (c) sign the auditor's name to the record.       (2) The fee simple title to the property shall then vest in the county.     (3) After following the procedures in Subsection (1), the auditor shall deposit the tax sale record with the county recorder. The record shall become a part of the official records of the recorder and is considered to have been recorded by the recorder.     (4) The recorder shall make the necessary entries in the index, abstract record, and plat book showing the conveyance of all property sold and conveyed to the county pursuant to this section.    Amended by Chapter 75, 2000 General Session
UT Code § 59-2-1351.7 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1351.7 - Partial interest tax sales.

59-2-1351.7. Partial interest tax sales.    (1) For purposes of this section:   (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:   (i) at a tax sale in accordance with Section 59-2-1351.1;     (ii) on or after July 1, 2007; and     (iii) if the undivided interest in the tax sale property equals 49% or less.       (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.       (2) If a parcel of tax sale property is sold, a tax sale interest purchaser may only receive from the sale of the tax sale property, an amount equal to the greater of:   (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.       (3) A tax sale interest purchaser may not object to the sale of the tax sale property if the tax sale interest purchaser receives an amount in accordance with Subsection (2).    Enacted by Chapter 109, 2007 General Session
UT Code § 59-2-1352 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1352 - Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.

 Effective 5/8/2018  59-2-1352. Purchaser of invalid tax title -- Purchaser's lien -- Extent of lien -- Priority of lien -- Foreclosure of lien.    (1) Every person who has purchased or purchases any invalid tax title to any real property in this state shall, from the effective date of this part, have a lien against the property for the recovery of the amount of the purchase price paid to the county to the extent that the county would have a lien prior to the sale by the county, but in no event may the lien be greater than the amount of taxes, tax notice charges, interest, and penalties, or the amount actually paid, whichever is smaller.     (2) Taxes and tax notice charges paid by the purchaser for subsequent years after the purchase from the county shall be included in the amount secured by the lien which has not already been recovered.     (3) The lien shall have the same priority against the property as the lien for the delinquent taxes and tax notice charges which were liquidated by the purchase except that it may not have preference over any right, title, interest in, or lien against, the property acquired since the purchase of the tax title for value and without notice, and the lien shall bear interest at the legal rate for a period of not to exceed four years.     (4) The lien shall be foreclosed in any action in which the invalidity of the tax title is determined.     (5) If the lien is not foreclosed at the time of the determination of the invalidity of the tax title, any later action to foreclose the lien shall be barred.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1353 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1353 - Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.

 Effective 5/8/2018  59-2-1353. Foreclosure of lien claimed by county -- Time -- Venue -- Parties -- Pleading.    (1) In all cases where any county claims a lien on real estate for delinquent general taxes or tax notice charges which have not been paid for a period of four years, the county may foreclose the lien by an action in the district court of the county in which the real estate is located.     (2) In this action all persons owning, having, or claiming an interest in or lien upon the real estate or any part of the real estate may be joined as defendants, and the complaint shall contain a description of the property, together with the amount claimed to be due on the property, including interest, penalties, and administrative costs.     (3) If the name of the owner of any real estate cannot be ascertained from the records of the county, the complaint shall state that the owner is unknown to the plaintiff.     (4) It is sufficient to allege in the complaint that a general tax has been duly levied upon or a tax notice charge has been listed for the described real estate, without stating any of the proceedings or steps leading up to the levy of the tax or the listing of the tax notice charge.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1354 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1354 - Notice of intention to foreclose -- Service of notice.

59-2-1354. Notice of intention to foreclose -- Service of notice.  Before the commencement of any action, 30 days' written notice of intention to do so shall be given to the owner, if known, by enclosing the notice in an envelope plainly addressed to the owner at the owner's post office address, as shown on the last assessment roll of the county in which the real estate is located, postage prepaid. If the post office address of any owner does not appear on the assessment roll, notice shall be addressed to the owner at the general delivery at the post office in the city, town, or precinct where the real estate is located, postage prepaid. Service of the notice is complete when deposited in the United States mail.  Amended by Chapter 9, 2001 General Session
UT Code § 59-2-1355 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1355 - Trial -- Findings -- Decree.

 Effective 5/8/2018  59-2-1355. Trial -- Findings -- Decree.    (1) The action described in Section 59-2-1353 shall be tried and determined as actions to foreclose mortgage liens, and the court shall determine and adjudge the amount of taxes, tax notice charges, interest, penalties, and costs on each parcel of property which has been separately assessed, and shall enter its decree determining the rights, and priorities of liens, of all parties to the action.     (2) The court shall also in its decree direct the sheriff to advertise and sell, as in the case of sales on execution, each parcel of property, or so much as may be necessary for the payment of the total amount of the general taxes and tax notice charges due, with interest, penalties, and costs, unless the amount is paid within a time named in the decree, but not to exceed 30 days from the entry of the decree.     (3) The decree shall provide that any of the parties to the action may become purchasers at any sale, that if less than an entire parcel of property is sold, it shall be sold at foreclosure sale in such a manner as not to convey to the purchaser a strip of property around the entire perimeter of the parcel, or a strip of the parcel which, if conveyed, would prevent access to the remainder of the parcel by the redemptive owner or otherwise unreasonably diminish the value of that remainder, as determined by the county executive.     (4) The decree shall also provide that if all delinquent taxes and tax notice charges, together with interest, respectively levied on or listed for the parcel of property, and all penalties and costs, are paid within the time fixed in the decree for payment, then no sale may be made.     (5) After the time for redemption has expired, if no redemption has been made, the sheriff shall execute and deliver to the purchaser a deed conveying to the purchaser all the right, title, and interest of each and all the parties, but subject to the lien of any general or special taxes or tax notice charges which may have been respectively levied on or listed for the property conveyed, other than those for the payment of which the sale has been made.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1356 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1356 - Sale -- Certificate of sale to be issued.

59-2-1356. Sale -- Certificate of sale to be issued.  If any foreclosure sale is made, the sheriff shall give to the purchaser a certificate of sale as in the case of sales upon execution, and shall file a duplicate of the certificate with the county recorder and county auditor. Where any property has been purchased by the county at any foreclosure sale, the certificate of sale may be sold and assigned by it to any person upon payment of a sum not less than the amount for which it was sold to the county, together with interest. The assignee acquires all the rights of the county in the property.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1357 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1357 - Redemption at foreclosure sale.

59-2-1357. Redemption at foreclosure sale.  Any person interested in any real estate sold at foreclosure sale under any decree has the same right to redeem the real estate from the sale, within the same time and upon the same terms as if the sale had been made upon execution.  Repealed and Re-enacted by Chapter 3, 1988 General Session
UT Code § 59-2-1358 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1358 - Foreclosure deemed a cumulative remedy.

 Effective 5/8/2018  59-2-1358. Foreclosure deemed a cumulative remedy.  The foreclosure may not deprive any county of any other method or means provided for the collection or enforcement of any taxes or tax notice charges, but is construed as providing an additional or cumulative remedy for the collection of general taxes levied and assessed and tax notice charges listed against the real estate in the county. Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1359 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1359 - Collection of taxes and tax notice charges -- Removal or destruction of property.

 Effective 5/8/2018  59-2-1359. Collection of taxes and tax notice charges -- Removal or destruction of property.  The tax commission may, under the conditions existing in this section, declare the taxes and tax notice charges to be immediately due and payable if it finds:  (1) that the owner or lessee of any real property, including improvements, subject to taxation within the state is removing, destroying, or is about to remove or destroy the property to such an extent as to render doubtful the payment of delinquent taxes, tax notice charges, penalty, and interest, if any, and the payment of current taxes and tax notice charges; or     (2) that the continued operation and extraction of ores and minerals from mine or mining claims, or the method employed by the owner or lessee, contractor, or other person working upon or operating any mine or mining claim will render doubtful the payment of delinquent taxes, tax notice charges, penalty, and interest, if any, for past years or the current year.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1360 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1360 - Proceedings before commission.

 Effective 5/8/2018  59-2-1360. Proceedings before commission.  Proceedings to make findings under Section 59-2-1359 may be commenced before the commission upon its own initiative, the request of any taxing entity, the request of any tax notice charge entities, or the request of any taxpayer. Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1362 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1362 - Certified copy of tax sale record prima facie evidence of regularity.

 Effective 5/8/2018  59-2-1362. Certified copy of tax sale record prima facie evidence of regularity.    (1) A copy of the record of any tax sale duly certified by the official custodian of the record at the time of the certificate under the seal of office as a true copy of the entry in the official record showing the sale is prima facie evidence of the facts shown in the record.     (2) The regularity of all proceedings connected with the assessment, valuation, notice, equalization, levies, tax notices, advertisement, and sale of property described in the record is presumed, and the burden of showing any irregularity in any of the proceedings resulting in the sale of property for the nonpayment of delinquent taxes and tax notice charges shall be on the person who asserts it.    Amended by Chapter 197, 2018 General Session
UT Code § 59-2-1363 (2021)
2021 Utah Code|Title 59 - Revenue and Taxation|Chapter 2 - Property Tax Act|Part 13 - Collection of Taxes|Section 1363 - Misnomer or mistake as to ownership does not affect sale.

 Effective 5/8/2018  59-2-1363. Misnomer or mistake as to ownership does not affect sale.  If property is sold for correctly imposed taxes and tax notice charges as the property of a particular person, no misnomer of the owner or supposed owner, or other mistake relating to ownership, affects the sale or renders it void or voidable. Amended by Chapter 197, 2018 General Session