R884. Tax Commission, Property Tax.

R884-24P. Property Tax.

R884-24P-55. Counties to Establish Ordinance for Tax Sale Procedures Pursuant to Utah Code Ann. Section 59-2-1351.1.

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 procedures for disclosing properties withdrawn from the sale for reasons other than redemption; and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.

Effective: 5/19/97