Section 1365 – Payment to taxing entities by county treasurer — Investment of proceeds — Transfer and receipt of money between taxing entities.
Effective 5/8/2018 59-2-1365. Payment to taxing entities by county treasurer — Investment of proceeds — Transfer and receipt of money between taxing entities. (1) Except as provided in Subsections (3) and (4), the county treasurer shall pay to the treasurer of each taxing entity and each tax notice charge entity in the county on or […]
Section 1361 – Notice of findings — Proceedings in district court — Injunction — Determining taxes and tax notice charges due — Security during proceedings.
Effective 5/8/2018 59-2-1361. Notice of findings — Proceedings in district court — Injunction — Determining taxes and tax notice charges due — Security during proceedings. (1) (a) Notice that the commission has made a finding and declaration under Section 59-2-1359 shall be given to the owner of the property in the same manner as is […]
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 […]
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. […]
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; […]
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 […]
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 […]
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 […]
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 […]
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 […]