2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1338 Record of delinquent taxes -- Contents of record.

59-2-1338. Record of delinquent taxes -- Contents of record.
(1) The treasurer shall prepare the official record of delinquent taxes in the same order as property appears on the assessment rolls. The record shall show:
(a) the name of the person to whom the property is assessed;
(b) the description of the delinquent parcel, and a reference to the parcel, serial, or account number under which the property was listed in the assessment roll;
(c) the amount of delinquent taxes, penalties, and administrative costs; and
(d) the date of redemption and by whom the property is redeemed.
(2) The record shall also provide space for entering delinquent taxes assessed in subsequent years against each parcel which remains unredeemed.
(3) Taxes levied only on a certain kind or class of property for a special purpose shall be separately set out.