Property Tax Sale Information

Notice is hereby given that the Wasatch County final tax sale, pursuant to Utah Code section 59-2-1351.1, will be held starting on May 22, 2025 at 10:00 A.M online through Public Surplus at www.publicsurplus.com.

1. All wishing to bid must preregister prior to sale and be given a number for bidding. In the registration, bidders must properly and clearly identify correct information and address for tax deeds. If the tax sale is to be conducted via online auction company, each bidder must register with the online auction company conducting the tax sale prior to the sale. The name of the auction company shall be indicated in the notice of tax sale and on the county website. Bid deposits may be necessary to register as a bidder.  The county nor the online auction company, as applicable, can be held responsible for late or misdirected bid deposits, proxy bids, or any other transmission, mailing, or email or other correspondence necessary to participate in the bid
2. All bidders have an equal opportunity to offer a bid on properties.
3. The county auditor will state the amount of taxes, penalties, interest and administrative cost on the parcel being offered for sale, which is the amount that bidding will start and the lowest acceptable bid.
4. The bid first recognized by the county auditor will be the first recorded, as in any auction; the bid recognized is the one in effect at the time.
5. Upon receipt of a bid sufficient to pay tax, penalty, interest, and administrative costs on the parcel, higher bids will be solicited. If the tax sale is conducted in person, all bids must be in increments of $100.00 or more. If the tax sale is conducted via online auction company, bids must comply with the auction company’s increment schedule.    
6. After bidding on any given parcel of land has started, parties who are bidding will not be permitted to withdraw their bids.  Once the auditor has closed the sale on a particular parcel the successful bidder will not be permitted to unilaterally rescind their bid.  The county governing body may enforce the terms of the bid by obtaining a legal judgment against the purchaser in the amount of the bid, plus interest and attorney’s fees.
7. Collusive bidding is not permitted and is punishable as a Class C Misdemeanor. Collusive bidding means to conspire to rig bids or fix prices to make it difficult or impossible for other individuals to take part in the bidding process.
8. The final bid number announced by the Auditor is the official sale.  The registered name and address will be the name that will go on the deed.  One tax deed will be issued to the successful bidder for each parcel sold.  This tax deed will not guarantee a clear title.
9. If the tax sale is conducted in person, cell phones will not be allowed in the bidding process, loud whispering, yelling or talking other than bids must be avoided so that accurate records may be kept of the proceedings of the sale.
10. Only cash or certified funds will be accepted in payment of property.
    1. If the tax sale is conducted in person, full payment must be made to the county treasurer before 4:00 P.M. the day of the sale. If the closing bid amount is not paid for on the day of the sale, the parcel will be offered to the next acceptable bid the day after the sale. If the next acceptable bid is interested, payment must be made in full to the county treasurer before 4:00 P.M. the day after the sale. If there is not an interested prior bid the property will be struck off to the county in accordance to section D herein.
    2. If the tax sale is conducted via online auction company, full payment must be made in compliance with the auction company’s payment schedule. If the closing bid amount is not paid for in compliance with the auction company’s payment schedule, the parcel will be offered to the next acceptable bid. If the next acceptable bid is interested, payment must be made in full in compliance with the auction company’s payment schedule. If there is not an interested prior bid the property will be struck off to the county in accordance with section D herein.
11. All bids will be considered conditional, whether or not the bid is contested until reviewed and accepted by the county council acting at their next regularly scheduled meeting.  The county council may reject any and all bids on the grounds that none are acceptable.
12. A fee in the amount of $400.00 is assessed to each parcel to cover the cost incurred by Wasatch County for advertising and noticing. This fee is included for each parcel on the tax sale list.
13. If the tax sale is conducted online, premiums charged by the online auction company may be associated with the sale of properties. This amount will be added to the winning bid and will be included in the total purchase price paid by the bidder.
14. Any person wishing to contest any action taken in connection with the tax sale must present such protest to the Wasatch County Council, in writing within ten (10) days of the sale.
15. The period to redeem property tax prior to closing of the books and beginning of the tax sale will end on at 9:00 A.M. on the date of the sale.
16. The county holds the right to remove any parcel from the tax sale.  The same applies to any person or persons that are disruptive upon the request of the county auditor.
17. Any property sold could be subject to roll back tax under the provisions of “the Farmland Assessment Act”, Utah Code section 59-2-501 through 59-2-515.  

D. Property for Which There Is No Purchaser. Any property offered for sale for which there is no purchaser shall be struck off to the county by the county auditor. The county auditor shall then:

1. Publicly declare substantially as follows: All property here offered for sale which has not been struck off to a private purchaser is hereby struck off and sold to Wasatch County, and I hereby declare the fee simple title of the property to be vested in the county;
2. Make an endorsement opposite each of the entries in the delinquency tax sale record described in Utah Code section 59-2-1338 substantially as follows: The fee simple title to the property described in this entry in the year of ____, sold and conveyed to Wasatch County in payment of general taxes charged against the property; and
3. Sign the auditor's name to the record.