Utah § 59-2-1343 - Tax sale listing.

Full text of Utah Utah Code § 59-2-1343 — Tax sale listing., with citation guidance and answers to common questions.

§ 59-2-1343. Tax sale listing.

Effective 1/1/2026
59-2-1343.  Tax sale listing.
(1)
(a)If any property is not redeemed by March 15 following the lapse of four years from the date when any item in Subsection (1)(b) 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 to pay all outstanding property taxes and tax notice charges.
(b)Except as provided in Subsection (1)(c), a delinquency of any of the following triggers the tax sale process described in Subsection (1)(a):
(i)property tax; or
(ii)a tax notice charge.
(c)A property tax or a tax notice charge that is deferred in accordance with Section 59-2a-801 is delinquent only if full payment of the property tax and any tax notice charges is not made before the end of the five-year deferral period.
(2)The listing is known as the "tax sale listing."


Amended by Chapter 172, 2025 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-2-1343

What does Utah Code § 59-2-1343 cover?

Section 59-2-1343 ("Tax sale listing.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-2-1343?

A common citation format is "Utah Code § 59-2-1343" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-2-1343 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.