2006 Utah Code - 17A-2-560 — Land redeemed when lien discharged -- Lien priority -- Foreclosure.

     17A-2-560.   Land redeemed when lien discharged -- Lien priority -- Foreclosure.
     Where it appears that the lien of all bond issues outstanding in any drainage district in the state of Utah, has been discharged and released of record with relation to any parcel or parcels of land within any drainage district as shown by the equalized benefit assessment roll of the district by the payment in full of such equalized drainage district benefit assessment, together with matured interest thereon, lands and improvements sold to a drainage district for delinquent drainage district taxes or assessments may be redeemed by any person interested in the property, either as owner or lien holder, at any time while the district holds the tax sale certificate of such sale and prior to the execution of auditor's tax deed, by the payment of such taxes or assessments for the delinquency for which the property is sold, together with all unpaid drainage district taxes or assessments subsequently levied against such lands and improvements and all interest, costs and penalties, unless in the judgment of the board of trustees of the drainage district and the county legislative body of the county wherein the land is situated, the interest of the drainage district will be best subserved by accepting a lesser sum in which case such lesser sum, to be fixed by the county legislative body, shall be accepted.
     Any party in interest as owner or lien holder redeeming property as provided herein shall have a lien thereon in the amount so paid, with interest after such payment, which lien shall have the same priority as the tax lien of the district and may be foreclosed by an action in the district court in the same manner as provided by law for the foreclosure of a mortgage.

Amended by Chapter 254, 2000 General Session