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Audit Services Division
Property Tax Division
Procedures and Rules
FAQ: Tax Sale
2017 Tax Sale Procedures and Rules
Rules are subject to change
Any party wishing to bid on property offered for sale must register in advance
, at the office of the Salt Lake County Auditor, or on the morning of the sale near the entrance to the Council Chambers. Registration will close at 8:30 a.m. on the day of the tax sale.
No changes to bidder registration forms will be allowed after the tax sale begins. If you are the successful bidder, a tax deed will be issued based on the information provided on your registration form.
After registration, and before the tax sale begins, bidders must verify funds with the County Treasurer. Certified checks should be made out to the “Salt Lake County Treasurer” remitted by the registered bidder. If a certified check is for more than the amount of your bid, a refund will be issued by 3:00 pm the same day only if funds were deposited with the County Treasurer prior to the day of the sale. Otherwise, refunds will be issued the following business day. Refund checks will be issued to the registered bidder who remitted the payment.
No bid will be accepted which is insufficient to pay the taxes, interest, penalties, and costs that are a lien against the property.
After the first bid, any subsequent bids must be for increasing amounts of money unless otherwise directed by the County Auditor. The bid which will be accepted will be the bid of the bidder who will pay the highest dollar amount for the entire parcel.
Some parcels meeting certain criteria are sold without competitive bidding. For details on the criteria used to determine these parcels, please see
Salt Lake County Ordinance 3.65.070
. Bidding for these parcels will be on a preferential basis. First preference will be given to anyone with a possessory interest. If no bidder has a possessory interest, then preference is given to any abutting property owners. If there is a conflict between two or more possessory interests or two or more abutting property owners, competitive bidding between these bidders will be permitted at increasing amounts of money. If there are no preferential bids, the full parcels are offered to the highest bidder.
Bids may be withdrawn
before the next bid or the Auditor’s announcement and recognition of the bid as a final successful bid.
All bids are accepted conditionally and require ratification by the Salt Lake County Council subsequent to the sale.
All properties offered for sale for which no bid is offered are struck to the County for non-payment of tax and fee title ownership is conveyed to Salt Lake County.
Collusive bidding is prohibited.
Bidding may be halted at the discretion of the Auditor.
A bid sheet must be signed and money paid immediately following final acceptance of a bid.
The County offers no warranties, assertions, legal opinions, or advice regarding the property.