Official Website of Utah County Government

Utah County Mount Timpanogos
Tax Sale Procedures

Utah County strongly suggests that all parties inspect the listed properties prior to the day of auction or placing a bid.


Make certified funds payable to the Utah County Treasurer
Payment is due at time of sale by cash, certified check, or money order.

All bidders will need to be aware of the following from County Ordinance 21-5-15 Miscellaneous Procedures :

(f) After the conclusion of the bidding for the delinquent parcels of property included in the annual real property tax sale, the sale will be adjourned for a one hour recess, during which time all payments for parcels of property purchased at the tax sale shall be made to the Utah County Treasurer. Any parcels of property which have not been paid for at the conclusion of the recess period will be re-auctioned. At the re-auction no bids will be accepted from any bidder who failed to pay any bid. If no bid is received at the re-auction for the parcel of property, the Board of County Commissioners may enforce the original accepted bid.

(g) Any individual who is a successful bidder for a parcel of property included in the annual real property tax sale and who fails to pay for said parcel of property, will be barred as a bidder in the tax sale the following year.

(h) All individuals and entities participating in the annual real property tax sale shall be subject to the Utah County tax sale procedures enumerated in this Ordinance, together with all additional instructions delivered by the Utah County Clerk/Auditor at the time of the annual real property tax sale. (Ord. No. 1996-07, 04-30-96; Ord. No. 2000-11, 04-11-2000)

**Keep in mind that the auction is a "Buyer Beware" sale. If you purchase property you will later be provided with a recorded tax deed, which is similar to a quit claim deed. Accordingly, it is your obligation as the purchaser to have researched each property. We hope you have done your research before coming to the sale as all sales are final.**

Outline for Sale Procedure

  1. Properties sold during the May Tax Sale shall be conveyed by Tax Deed. This form of Deed is not a Warranty Deed. The County makes no representations as to whether the property is buildable or developable, nor does the County make any representations regarding whether the property complies with applicable zoning regulations. The County does not warrant or represent any property purchased during the Delinquent Tax Sale as habitable or in any particular condition. The county also makes no warranties or representations regarding the accuracy of the assessment of the property or the accuracy of the description of real estate or improvements thereon. (County ordinance 21-5-14) Access to properties on the sale is NOT guaranteed.
  2. As we go through the sale, you will note that some properties may have been pulled from the sale. The reasons for withdrawal may be that proper notice has not been given, erroneous legal descriptions, duplicate assessments, bankruptcy, deferrals or settlements have been granted by the Utah County Commission, or the parcel has been redeemed by payment of the property taxes.
  3. Some properties may be struck off to the County for public purposes such as being part of a roadway, public easement or a retention basin.
  4. On the day of the sale, prior to the time the parcel is offered for bid, the owner of record or someone on his or her behalf can redeem the parcel by paying to the County Treasurer the taxes, penalties, interest, and administrative fee due in full. In such a case, if payment is made, the property will be pulled from the sale and remain in the name of the owner.
  5. A property owner or lienholder CANNOT better his or her position by purchasing at the tax sale. This includes having family, friends, or associates buying the property and quit claiming it back to the owner. Therefore, if a lien holder, associate, or the owner pays the tax at the sale it will be considered a redemption rather than a tax sale. The County Clerk/Auditor reserves the right to prevent bidders from participating in the auction or accept bids from bidders that he/she has reason to believe may be attempting to violate this ordinance. This includes prevent a winning bidder from paying a winning bid to the Treasurer on the day of the sale and/or not allowing the bid to be ratifed by the Utah County Commission after the sale.

County Ordinance 21-5-4. Prohibition of Collusive Bidding.

Collusive bidding is prohibited, and all bids submitted and the tax deed issued thereafter will only be executed in the name of an individual successful purchaser. Collusive bidding is defined as any agreement or understanding reached by two (2) or more parties that changes the bids the parties would otherwise offer absent the agreement or understanding. The County Clerk/Auditor and/or the Board of County Commissioners have the right to reject any bid deemed collusive. (Ord. No. 1996-07, 04-30-96; Ord. No. 2000-11, 04-11-2000)