Utah Code » Title 59, Chapter 2 — Property Tax Act; part 59-2-13 — Collection of Taxes
Utah Code

Utah Code § 59-2-1351 (2026)

Sales by county -- Notice of tax sale -- Entries on record

✓ laws through the 2026 General Session (checked Sept. 2026)
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Upon receiving the tax sale listing from the county treasurer, the county auditor shall select a date for the tax sale for all real property:
on which a tax or tax notice charge delinquency exists;
that was not previously redeemed; and
upon which the period of redemption is expiring in the nearest tax sale.
The county auditor shall conduct the tax sale in May or June of the current year.
The tax sale may occur:
at the front door of the county courthouse in the county where the real property is located; or
through an electronic process if:
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;
members of the public are able to observe and participate, including making bids and payment arrangements, in the tax sale; and
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).
The county auditor shall provide notice of the tax sale by sending notice by certified and first class mail, or by first class mail and another shipping service that includes tracking and delivery confirmation, to the last known address of each of the following persons:
the last known recorded owner;
the occupant of any improved property; and
other interests of record as of the preceding March 15.
In addition to the mailing requirements described in Subsection (2):
a county auditor in a county of the first class shall provide notice by:
publishing notice on the county auditor's website, or if the county auditor does not have a separate website from the county, on the county's website, at least four weeks before the date of sale; and
advertising the date of the tax sale and the web address for the notice described in Subsection (3)(a)(i) in a newspaper published and having general circulation in the county at least four weeks before the date of the sale; or
a county auditor in a county of the second, third, fourth, fifth, or sixth class shall provide notice by:
publishing notice four times in a newspaper published and having general circulation in the county, once in each of the four successive weeks immediately preceding the date of sale; or
if no newspaper is published in the county, posting in five public places in the county, as determined by the county auditor, at least 25 but no more than 30 days before the date of sale; and
publishing notice in accordance with Section 45-1-101 for four weeks immediately preceding the date of sale.
The notice shall be in substantially the following form:NOTICE OF TAX SALENotice is hereby given that on __________(month\day\year), at __ o'clock __. m., at [the physical or electronic address of the tax sale], 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.(Here describe the real estate)IN WITNESS WHEREOF I have hereunto set my hand and official seal on __________(month\day\year)._______________County Auditor_______________County
The notice sent in accordance with Subsection (2) shall include:
the name and last known address of the last known recorded owner of the property to be sold;
the parcel, serial, or account number of the delinquent property; and
the legal description of the delinquent property.
The notice published in accordance with Subsection (3)(a) or (b) shall include:
the name and last known address of the last known recorded owner of each parcel of property to be sold; and
the street address or the parcel, serial, or account number of the delinquent parcels.

Amended by Chapter 97, 2023 General Session

Notes of Decisions
Cited in 7 cases, 1991–2017 · leading case: Jones v. Flowers, 547 U.S. 220 (2006).
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Jones v. Flowers, 547 U.S. 220 (2006). · cites it 2× “Codified Laws § 10-25-5 (2004); Utah Code Ann. § 59-2-1351 (2)(a) (Lexis 2004); Wis.”
State v. Hamilton, 2003 UT 22, 70 P.3d 111. · cites it 2× “Although the tax sale provision was previously contained in that section, by 1991, the tax sale provision had been renumbered as section 59-2-1363 and then replaced by section 59-2-1351. 5 . Several of the suits were dismissed on procedural grounds because the Fraternity had not…”
Hall v. NACM Intermountain, Inc., 1999 UT 97, 988 P.2d 942. · cites it 11× “Therefore, pursuant to Utah Code Ann. § 59-2-1351 (2), 1 the County published notice *945 of a scheduled tax sale in The Spectrum,” a Washington County newspaper, on May 4, 21, 28, and June 4, 1995.”
Buchanan v. Hansen, 820 P.2d 908 (Utah 1991). · cites it 2× “The question then arises whether the law should permit a lienor such as Buchanan, who has the right to redeem, to let the redemption period run without paying the property taxes at a private sale but pay them subsequently at a public tax sale and thereby extinguish Hansens’…”
Shelledy v. Lore, 836 P.2d 786 (Utah 1992). “As to property which is listed for sale but not purchased by a private party at the final tax sale, the statute provides: The county auditor shall thereupon make an endorsement opposite each of the entries in the tax sale record .”
JH Jordan v. Jensen, 2017 UT 1, 391 P.3d 183. · cites it 5× “”); see also Utah Code § 59-2-1351(2)(a) ("Notice of the tax sale shall be provided .”
Massey v. Griffiths, 2005 UT App 410, 131 P.3d 243. · cites it 2× “2d at 1189 (emphasis added); see also Utah Code Ann. § 59-2-1351 (l)(a) (2004) (“Upon receiving the tax sale listing from the county treasurer, the county auditor shall select a date for the tax sale for all real property on which a delinquency exists that was not previously…”
Utah Code § 59-2-1351(2): 1 case
Hall v. NACM Intermountain, Inc., 1999 UT 97, 988 P.2d 942. “Therefore, pursuant to Utah Code Ann. § 59-2-1351 (2), 1 the County published notice *945 of a scheduled tax sale in The Spectrum,” a Washington County newspaper, on May 4, 21, 28, and June 4, 1995.”
Utah Code § 59-2-1351(2)(a): 1 case
JH Jordan v. Jensen, 2017 UT 1, 391 P.3d 183. “”); see also Utah Code § 59-2-1351(2)(a) ("Notice of the tax sale shall be provided .”
Utah Code § 59-2-1351(7): 1 case
Shelledy v. Lore, 836 P.2d 786 (Utah 1992). “As to property which is listed for sale but not purchased by a private party at the final tax sale, the statute provides: The county auditor shall thereupon make an endorsement opposite each of the entries in the tax sale record .”
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