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Show k: Property loss through1 tax sale rare in Utah Because of various tax relief measures enacted during recent years the actual loss of a home or other valuable property through a tax sale is an extrememly rare occurrence in Utah. This was emphasized by Utah Foundation, the tax research organization in a study of tax sale procedures in Utah. Although the loss of a home through a tax sale is rare, the Foundation report notes that the Utah procedure is open to criticism. Among the problems indicated in-dicated by the study are the following: ( 1 ) The tax notice may be sent to the wrong party and there may be confusion con-fusion over who is reponsible for the payment of taxes. (2) The taxpayer may not be aware of all of the tax relief measures and options op-tions open to him, such as "circuit breaker" and indigent abatement. (3) More legal discretion is needed by county officials in (lie disposal of tax delinquent property. (4) Ixgal clarification is needed to allow preferential treatment at tax sales to owners of record and or other persons with possessory rights. t5) The current method of bidding at a tax sale is cumbersome and actually increases the tuhhIxt of properties which have to be handled. (6) There appears to Ik a substantial gap in communications between the state legislature and county officials in the handling of tilx s.,os in Property tax sales in Utah involve two distinct steps-tl) a preliminary tax sale, and (2) n final tax sale At the preliminary "tax sale," held each January, the county registers n formal ion against the property for the unpaid taxes of the previous year. After four years, through n final lilx sale the Property may 1H sold and the" title changed hands. Kjirlier this year, considerable l'lu;ily was given to case Involving a widow who almost (VS, ,T h()M U t that she had nu.de regular .nonthlv laments for several years. The homo had been purchased under 1 : ' r-sale r-sale and the widow assurrx ' :::. monthly house payment is- :; amount for taxes. Meanwfc : notice had been sent to lvf ' .. record and remained uripiC t; Happily, the story had a a" l: ending when an anonymous !" paid the back taxes and peri 5 widow was able to retain ft; This case, however, did iP' Ej siderable criticism of procedures in Utah and fl some questions concf" ..;; morality of the property M i -likely have boon prevent k; 5 i changes boon enacted to 1 !i. confusion which present p i make possible. s |
