Policies And Procedures

General Sale Procedure

The Tax Sale will be held annually on the third (3rd) Thursday of May. The sale will be hosted as an online only auction. There will be no physical location for the sale that a bidder may attend and offer a bid in person. Bidders will need to register online with the selected auction vendor and follow all required policies and procedures to participate in the online auction.

How the Auction Proceeds

Bid-Up/Highest Bidder

Parcels offered for bid at the Tax Sale are sold via two type of sale procedures; Bid Up (sold to the highest bidder) and Undivided Interest (lowest percentage of ownership share). The County Auditor determines the bid type for each auction.

In a Bid-Up Sale, bidding starts at a minimum opening bid, which includes taxes, penalties, interest, and administrative costs. The parcel is sold to the highest bidder, and ownership is transferred via a tax deed. The winning bidder assumes all liability for the property's condition and any legal actions needed to clear the title. If the property is a "killed" parcel, the bidder also assumes responsibility for past due taxes on the corresponding "active" parcel, sometimes referred to as "parent/child" or "better described as" parcels.

Important: The County Auditor that administers the sale may use either procedure if he or she determines the chosen bid process more fully protects the interest of the property owner and the interest of the public. 3.04.060 Criteria For Accepting Or Rejecting Bids

Undivided Interest Bidding

Parcels offered for bid at the Tax Sale are sold via two type of sale procedures; Bid Up (sold to the highest bidder) and Undivided Interest (lowest percentage of ownership share). The bid type used for each auction will be determined at the discretion of the County Auditor.

The term "Undivided Interest" refers to the percentage of ownership the winning bidder will receive in the entire, undivided parcel. Utah County does not subdivide parcels through the tax sale process. The bidding will start with an opening bid that includes taxes, penalties, interest, and the administrative costs of the sale for 100% of the undivided interest. As bidding continues, the percentage of ownership will be bid down. The winning bidder will be the final remaining bidder who, for the amount of taxes, penalties, interest, and fees due, accepts the lowest percentage of ownership in the property. The remaining percentage of ownership not sold will be retained by the original owner. At the end of the sale, the property will have two owners: the original owner and the winning bidder, who will be co-owners. This is in accordance with Utah Code 59-2-1351.1 and Utah County Ordinance 3.04.060. Winning bidders who purchase an undivided interest in a parcel should refer to Utah Code 59-2-1351.7 for further information about undivided interest.

Please note: The County Auditor that administers the sale may use either procedure if he or she determines the chosen bid process more fully protects the interest of the property owner and the interest of the public. 3.04.060 Criteria For Accepting Or Rejecting Bids

Preferred Sale and Preferred Bidder Status

Utah County Ordinance 3.04.080 Criteria For Granting Bidder Preference states the following:

• At the discretion of the County Auditor a parcel of real property may be offered as a Preferred Sale to bidders who are granted Preferred Bidder Status as provided for herein.
• Preferred Sale” is the sale of a single, designated parcel of real property being offered for sale at the annual property tax sale in which;
  1. Only bidders that have been granted Preferred Bidder Status will be able to participate
  2. If no bids are received during the Preferred Sale, the sale of the designated parcel shall proceed under normal operating procedures (not a Preferred Sale) and all bidders, not otherwise disqualified, will be able to participate.
• A parcel may be offered as a Preferred Sale if it meets the following criteria:
  1. The parcel has been determined not to be an economically viable unit of property to other than a preferential interest based upon consideration of such characteristics as size, shape, access, zoning, or other factors that may affect the economic value and use of the parcel, or
  2. A non-preference sale of the parcel would create a nuisance and/or cloud upon an existing interest in the property and could unreasonably diminish the value of such an interest.
• “Preferred Bidder Status” may be granted to bidders who meet the following criteria:
  1. The bidder can demonstrate a possessory interest in the parcel being offered for Preferred Sale, or
  2. The bidder owns a parcel or parcels that abut the parcel being offered for Preferred Sale.

Any individual that believes they may qualify for "Preferred Bidder Status" must submit a Preferred Bidder Application no later than 14 days prior to the sale. All applications will be reviewed and a decision mailed out no later than the Friday before the sale.

Tax Sale is Buyer Beware

Properties sold at the May Tax Sale are conveyed by Tax Deed, not Warranty Deed. Buyers assume all risks, as Utah County makes no representations, warranties, or guarantees regarding the property. This includes, but is not limited to, whether the property:

• Exists, is buildable, or developable
• Has clear title or is subject to liens, easements, or encumbrances
• Meets zoning regulations or has legal access
• Is contaminated or free of contamination

Buyer Responsibility

Successful bidders assume all risks, including unpaid taxes, liens, assessments, and government fines. Utah County provides no information beyond what is publicly available on its website. Buyers must conduct their own research. The Tax Administration office does not provide legal or financial advice, only procedural guidance.

All Sales are Final!

Utah County does not issue refunds unless a sale is invalidated by the County Commission or another adjudicating body.

Public Notice Format

The Public Notice has the following detail on each parcel for sale:

• Parcel Number (Tax District Number)
• Name of Current Property Owner
• Owner's Mailing Address (The address listed is the mailing address and not necessarily the property address)
• Total Amount if paid as of the date of the Tax Sale

All payoff amounts are calculated as of the date of the tax sale. Parcels redeemed prior to the date of the tax sale may be redeemed at a lower amount.