There is a newer version of the Utah Code
2006 Utah Code - 17A-2-526 — Sale of lands sold for taxes.
17A-2-526. Sale of lands sold for taxes.At any time after any tax sale of unentered or unsold state lands has been made in the manner and for the purpose herein mentioned for drainage taxes and the time for redemption from such sale has expired and an auditor's tax deed has been issued for any such lands the holder of such tax deed may apply to the state land commissioner or other proper officer of the state for the purchase of the land embraced in said tax deed whereupon the state land commissioner or other proper officer of the state shall offer said land for sale at public auction, after advertisement of the sale is given as provided in Section 53C-4-102, subject to said drainage district taxes, penalties and costs; provided however that after any such land shall remain unsold, the state land commissioner or other proper officer of the state shall sell or contract to sell as provided by law, said land at private sale to the holder of such tax deed at the minimum price at which such lands may be sold under the laws of this state.
Amended by Chapter 10, 1997 General Session
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