There Is a Newer Version of the Utah Code
2011 Utah Code
Title 59 Revenue and Taxation
Chapter 2 Property Tax Act
Section 1343 Tax Sale Listing.
59-2-1343. Tax Sale Listing.If any property is not redeemed by March 15 following the lapse of four years from the date when the property tax became delinquent, the county treasurer shall immediately file a listing with the county auditor of all properties whose redemption period is expiring in the nearest forthcoming tax sale. The listing is known as the "Tax Sale Listing."
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