Utah § 59-2-1345 - Daily statement of accounts -- Audits.

Full text of Utah Utah Code § 59-2-1345 — Daily statement of accounts -- Audits., with citation guidance and answers to common questions.

§ 59-2-1345. Daily statement of accounts -- Audits.

Effective 5/8/2018
59-2-1345.  Daily statement of accounts -- Audits.
(1) Between March 15 and the date of the tax sale, the county treasurer shall transmit daily to the county auditor a statement of the amount of money received by the treasurer during the preceding business day on account of redemptions made on property listed for tax sale.
(2) The statement described in Subsection (1) shall set out in separate columns:
(a) the number of the redemption certificate or the receipt issued on account for redemption;
(b) the amount received for taxes, tax notice charges, penalties, and administrative costs accrued to the date of the making of the tax sale record;
(c) the amount received for administrative costs subsequently accruing; and
(d) the amount received as interest accrued.
(3) The county auditor shall audit the treasurer's tax sale records at least once a year and the treasurer shall account to the auditor for all money due the county by reason of any redemptions or payments on account for redemption made, including interest as required by law.
(4) Before the tax sale listing under Section 59-2-1343 is compiled, the auditor shall credit the treasurer upon the books of the county with the sums charged for delinquent taxes, tax notice charges, penalties, and administrative costs charged against all real estate upon which the period of redemption is expiring in the nearest forthcoming tax sale.


Amended by Chapter 197, 2018 General Session

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

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Frequently Asked Questions About Utah § 59-2-1345

What does Utah Code § 59-2-1345 cover?

Section 59-2-1345 ("Daily statement of accounts -- Audits.") 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 § 59-2-1345?

A common citation format is "Utah Code § 59-2-1345" (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.

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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.

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