Piute County, UT tax sales

County offices

County notes

• •No parcel list for the tax deed sale is posted on the county website. The Clerk/Auditor prints the list of properties going to sale in a local newspaper for four weeks before the sale date, so watch the legal notices and call the Clerk/Auditor at 435-577-2840 to confirm which paper carries the notice and to request a copy of the list.
• •The Recorder/Treasurer publishes an annual delinquent tax list. That roll is far longer than the sale list, because a Utah parcel only reaches the tax deed sale after five years of delinquency, so most names on it will pay or redeem long before any auction.
• •Two combined offices split the work. The Clerk/Auditor conducts the sale and issues the Auditor's Tax Deed at 435-577-2840, while the Recorder/Treasurer at 435-577-2505 handles delinquent tax payoffs and takes payment from the winning bidder. Treasurer mail goes to PO Box 116, Junction, UT 84740.
• •Registration and bidding happen the same morning at the courthouse in Junction, and payment is due within two hours of the close, so out-of-state buyers need to travel with certified funds in hand or send an authorized representative.

Utah rules

Redemption

Utah gives the buyer no post-sale redemption risk and gives the owner no post-sale second chance. Any person may redeem on behalf of the record owner at any time before the tax sale, which is held in May or June following the lapse of four years from the date the tax or tax notice charge became delinquent. Once the auditor accepts a bid and executes the tax deed, the conveyance is in fee simple and the deed is prima facie evidence of the regularity of everything that led to it. What replaces a redemption period here is a limitation period on challenges: an action or defense to recover, take possession of, quiet title to, or determine ownership of the property may not be brought against the holder of a tax title more than four years after the sale or conveyance, and that bar does not reach an owner who actually occupied the property within four years of the action, or a city or town asserting an equal or superior lien.Utah Code 59-2-1346 - Redemption and the time allowed for itUtah Code 59-2-1346Verified Sep 10, 2026

Deed deposit

Utah Code sets no statewide deposit. Each county fixes its own terms by ordinance and in the auction notice, and they differ: Salt Lake County requires a refundable 500 dollar deposit wired before bidding opens, while Utah County's notice warns only that bidders may be subject to nonrefundable fees or deposits depending on the bid method used. Confirm the deposit, the deadline for posting it, and whether it is refundable before you register.Utah Code 59-2-1351.1 - Tax sale, combining certain parcels, acceptable bids, deedsUtah Code 59-2-1351.1Verified Sep 10, 2026

Surplus proceeds

Sale money goes into the county treasury and the treasurer settles with the taxing entities and tax notice charge entities. Anything above the delinquent taxes, tax notice charges, penalties, interest and administrative costs is treated as unclaimed property under Title 67, Chapter 4a, the Revised Uniform Unclaimed Property Act, rather than paid out by the county as a surplus fund. A former owner therefore claims it through the state unclaimed property process, not from the auditor.Utah Code 59-2-1351.1 - Tax sale, combining certain parcels, acceptable bids, deedsUtah Code 59-2-1351.1Verified Sep 10, 2026

Governing statute

Utah Code Title 59, Chapter 2, Part 13Utah Code 59-2-1351 - Sales by county, notice of tax sale, entries on recordUtah Code 59-2-1351Verified Sep 10, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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