Tax Sale

What is the Tax Sale?

Property with taxes five years past due on March 15 of any given year may be sold at a tax sale to collect the delinquent taxes.  Tax Sales are conducted in May or June at the County Administration Building, 75 East Main Street, Castle Dale, Uah.

Date of Sale

The Notice of Tax Sale is published in the Emery County Progress once each week for four weeks prior to the Sale as well as here on our website.  Emery County does not maintain a mailing list for notification of the Tax Sale.

Purchasing Properties

A property to be sold may be redeemed up to the commencement of the Tax Sale by payment of any balance due on the property, including administrative costs.  After the commencement of the sale, no redemptions may take place and no preferences will be given to the owner or any other bidder during the sale.

No less than the entire parcel of property shall be sold.

No bid will be allowed which is insufficient to pay any balance due, including administrative costs.

No bid, once accepted, may be withdrawn except with the consent of the Clerk/Auditor (or other person conducting the sale), and the opposing bidders, if any.  After the Clerk/Auditor has proceeded to other properties or the general sale has been concluded, all bids accepted by the Clerk/Auditor are irrevocable, and the County may enforce the terms thereof by obtaining a judgment against the purchaser in the amount of the bid, plus interest and attorney's fees, or by whatever other means, such as foreclosure, as are permitted by law.

Properties will be sold for cash or cashier's check, which must be presented at the office of the Emery County Treasurer at or before 3:00 o'clock p.m. on the day of the Sale.

All prospective bidders shall register prior to the sale in the office of the County Clerk/Auditor by completing and filing the required form, which may be obtained at that office.  If a bidder intends to submit bids under more than one name, a separate registration form for each such name must be completed and filed.  Bidders will be assigned a bidder number for each name registered which number will be required to be stated at the sale in connection with any bid submitted.

Any person may bid at the sale, except for county officials or employees connected with the assessment and collection of property taxes in Emery County or their agent(s).  Any business associate or relative of such an official or employee may bid, provided that he or she shall file with the County Clerk/Auditor a statement making full disclosure of the relationship, the official or employee involved and an affirmation under oath that the bidder is bidding in his or her own right, and not in concert with, or as an agent for, such official or employee.

The sale will commence promptly at 10:00 o'clock a.m. and will be conducted by the County Clerk/Auditor or a deputy Clerk/Auditor designated by the County Clerk/Auditor.

If no bid is received equal to the minimum starting bid for a parcel after a reasonable opportunity for bidding had been given, the Clerk/Auditor shall publicly declare the parcel struck off to Emery County, and declare the fee simple title to the parcel to be vested in Emery County.  Thereafter, no bids will be received for the parcel so struck off.  No bargaining, negotiating, lower offers, or other attempts to purchase the parcel below the minimum starting bid shall be entertained.

Property Descriptions

For Property Plat Maps, contact the Emery County Recorder's Office or search online plat maps.