Rep. Norm Thurston — Voting Record

Bill

Number

S.B. 115 First Substitute (2023GS)

Sponsor

Sen. Grover, K.

Final action

Governor Signed 3/13/2023

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• makes changes to how a county auditor in a county of the first class provides notice of a tax sale;
• allows a county auditor in a county of the first class to provide notice of a tax sale by publishing notice on the county auditor's or county's website; and
• makes technical and conforming changes.

Every vote on this bill

Bill text

NOTICE OF TAX SALE REQUIREMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Keith Grover
House Sponsor: 
Tyler Clancy
LONG TITLE
General Description:
This bill modifies the notice requirements for a tax sale.
Highlighted Provisions:
This bill:
▸ makes changes to how a county auditor in a county of the first class provides notice
of a tax sale;
▸ allows a county auditor in a county of the first class to provide notice of a tax sale
by publishing notice on the county auditor's or county's website; and
▸ makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
59-2-1351
, as last amended by Laws of Utah 2022, Chapter 15
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-1351
 is amended to read:
59-2-1351.
Sales by county -- Notice of tax sale -- Entries on record.
(1) (a) Upon receiving the tax sale listing from the county treasurer, the county auditor
shall select a date for the tax sale for all real property:
(i) on which a tax or tax notice charge delinquency exists;
(ii) that was not previously redeemed; and
(iii) upon which the period of redemption is expiring in the nearest tax sale.
(b) The county auditor shall conduct the tax sale in May or June of the current year.
(c) The tax sale may occur:
(i) at the front door of the county courthouse in the county where the real property is
located; or
(ii) through an electronic process if:
(A) the tax sale occurs in the same format as a tax sale would occur at the front door of
the county courthouse except that participation is through an electronic means;
(B) members of the public are able to observe and participate, including making bids
and payment arrangements, in the tax sale; and
(C) the county auditor includes information about how the public may access the tax
sale through the electronic process with the description of the place of the tax sale in the notice
provided in accordance with Subsections (2) and (3).
[
(2) The county auditor shall provide notice of the tax sale as follows:
]
[
(a) send by certified and first class mail, or by first class mail and another shipping
service that includes tracking and delivery confirmation, to the last-known recorded owner, the
occupant of any improved property, and all other interests of record, as of the preceding March
15, at the last-known addresses; and
]
[
(b) publish:
]
[
(i) four times in a newspaper published and having general circulation in the county,
once in each of four successive weeks immediately preceding the date of sale; and
]
[
(ii) in accordance with Section 
45-1-101
 for four weeks immediately preceding the
date of sale; and
]
[
(c) if no newspaper is published in the county, post in five public places in the county,
as determined by the auditor, at least 25 but no more than 30 days before the date of sale.
]
[
(3)
] 
(2) The county auditor shall provide notice of the tax sale by sending notice by
certified and first class mail, or by first class mail and another shipping service that includes
tracking and delivery confirmation, to the last known address of each of the following persons:
(a) the last known recorded owner;
(b) the occupant of any improved property; and
(c) other interests of record as of the preceding March 15.
(3) In addition to the mailing requirements described in Subsection (2):
(a) a county auditor in a county of the first class shall provide notice by:
(i) publishing notice on the county auditor's website, or if the county auditor does not
have a separate website from the county, on the county's website, at least four weeks before the
date of sale; and
(ii) advertising the date of the tax sale and the web address for the notice described in
Subsection (3)(a)(i) in a newspaper published and having general circulation in the county at
least four weeks before the date of the sale; or
(b) a county auditor in a county of the second, third, fourth, fifth, or sixth class shall
provide notice by:
(i) (A) publishing notice four times in a newspaper published and having general
circulation in the county, once in each of the four successive weeks immediately preceding the
date of sale; or
(B) if no newspaper is published in the county, posting in five public places in the
county, as determined by the county auditor, at least 25 but no more than 30 days before the
date of sale; and
(ii) publishing notice in accordance with Section 
45-1-101
 for four weeks immediately
preceding the date of sale.
(4)
 The notice shall be in substantially the following form:
NOTICE OF TAX SALE
Notice is hereby given that on __________(month\day\year), at __ o'clock __. m., at
[the physical or electronic address of the tax sale], I will offer for sale at public auction and sell
to the highest bidder for cash, under the provisions of Section 
59-2-1351.1
, the following
described real property located in the county and now delinquent and subject to tax sale. A bid
for less than the total amount of taxes, tax notice charges, interest, penalty, and administrative
costs which are a charge upon the real estate will not be accepted.
(Here describe the real estate)
IN WITNESS WHEREOF I have hereunto set my hand and official seal on
__________(month\day\year).
_______________
County Auditor
_______________
County
[
(4)
] 
(5)
 (a) The notice sent in accordance with Subsection [
(2)(a)
] 
(2)
 shall include:
(i) the name and [
last-known
] 
last known
 address of the [
last-known
] 
last known
recorded owner of the property to be sold;
(ii) the parcel, serial, or account number of the delinquent property; and
(iii) the legal description of the delinquent property.
(b) The notice published [
in a newspaper in accordance with Subsection (2)(b) shall
include:
] 
in accordance with Subsection (3)(a) or (b) shall include:
(i) the name and [
last-known
] 
last known
 address of the [
last-known
] 
last known
recorded owner of each parcel of property to be sold; and
(ii) the street address or the parcel, serial, or account number of the delinquent parcels.
Section 2. 
Effective date.
If approved by two-thirds of all the members elected to each house, this bill takes effect
upon approval by the governor, or the day following the constitutional time limit of Utah
Constitution, Article VII, Section 8, without the governor's signature, or in the case of a veto,
the date of veto override.