Utah Administrative Code
Topic - Tax Commission
Title R884 - Property Tax
Rule R884-24P - Property Tax
Section R884-24P-55 - Counties to Establish Ordinance for Tax Sale Procedures Pursuant to Utah Code Ann. Section 59-2-1351.1
Universal Citation: UT Admin Code R 884-24P-55
Current through Bulletin 2024-18, September 15, 2024
A. "Collusive bidding" means any agreement or understanding reached by two or more parties that in any way alters the bids the parties would otherwise offer absent the agreement or understanding.
B. Each county shall establish a written ordinance for real property tax sale procedures.
C. The written ordinance required under B. shall be displayed in a public place and shall be available to all interested parties.
D. The tax sale ordinance shall address, as a minimum, the following issues:
1. bidder registration procedures;
2. redemption rights and
procedures;
3. prohibition of
collusive bidding;
4. conflict of
interest prohibitions and disclosure requirements;
5. criteria for accepting or rejecting
bids;
6. sale ratification
procedures;
7. criteria for
granting bidder preference;
8.
procedures for recording tax deeds;
9. payments methods and procedures;
10. procedures for contesting bids and
sales;
11. criteria for striking
properties to the county;
12.
procedures for disclosing properties withdrawn from the sale for reasons other
than redemption; and
13.
disclaimers by the county with respect to sale procedures and
actions.
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