Delinquent Tax
Glossary of Terms IMPORTANT INFORMATION
What is included in the list of delinquencies?
This list of DELINQUENCIES is a SUMMARY of amounts due according to records of the Salt
Lake County Treasurer and includes unpaid taxes, certifications, attachments, and fees,
related penalties, and accrued interest for all delinquent years, and is current as of
the close of business on May 15, 2012.
This SUMMARY is not the official record of the Salt Lake County Treasurer, and should
not be relied upon unless and until confirmed in writing by the Salt Lake County Treasurer.
How is the list of delinquencies arranged?
This list of delinquencies is arranged alphabetically by owner name. The name appearing in
the list may be the owner as of January 1 of the current year. If the property has been sold or transferred
the owner name is updated when a new deed is filed with the County Recorder. If there are
multiple categories of delinquencies each category is listed separately in the record.
How can I search the list of delinquencies?
The delinquency list may be searched by any of the following indexes:
- Owner name
- Parcel number
- Alphabetically (e.g. all the "A's", 200 records to the page)
- Status (e.g. all "Tax sale certified" records, 200 to the page)
- Category (e.g. all "City/County weed and debris (code 210)" delinquencies, 200 records to the page)
How can I pay the delinquent tax?
Delinquent taxes may be paid:
- By cash, check, draft, or money order at the Salt Lake County Treasurer’s Office.
- By check, draft, or money order by mail to the Salt Lake County Treasurer’s Office. (Be
sure to include the parcel number(s) being paid on your check, draft, or money order.
- By credit card (CONVENIENCE FEE CHARGED) by dialing 800-2PAY-TAX (800-272-9829),
select Option 3, and use Jurisdiction Code 5407 when prompted.
A REDEMPTION CERTIFICATE or PARTIAL REDEMPTION CERTIFICATE, as applicable, is issued by the Treasurer
for each payment applied to delinquencies.
Do I have to pay the full amount due?
As required by Utah Law the Salt Lake County Treasurer will accept partial payments of $10 or more at any time.
When must the delinquency be paid in full?
Parcels having unpaid delinquencies for five years prior to the current March 15 are certified to
the County Auditor for Final Tax Sale in May of the current year. For example, unpaid delinquencies
from 1999 are certified March 15, 2004 for Final Tax Sale on May 27, 2004. Properties certified for
Final Tax Sale may be redeemed only in the Treasurer's Office at any time prior to actual sale at the
Final Tax Sale. All redemptions are accepted as paid by or on behalf of the owner of record. Another
party redeeming property by paying the amount due obtains no rights in or to the property by virtue of
making the payment.
Parcels in bankruptcy are not subject to tax sale or to any collection process except as permitted by federal bankruptcy law.
Is there anything I can do to avoid the Final Tax Sale?
Salt Lake County offers several tax abatement programs primarily for the low income elderly, widows,
and for those with hardships or disabilities. The Salt Lake County Council may approve tax deferrals
in certain circumstances. Please contact the Salt Lake County Treasurer's Office at 385-468-8300
for information concerning these programs. PLEASE DO NOT WAIT UNTIL THE LAST MOMENT TO ASK! Applications
must be prepared, submitted, reviewed, and approved, all of which takes time. The Salt Lake County
Treasurer's Office will assist in this process. Call us at 385-468-8300.
Parcels in bankruptcy are not subject to tax sale or to any collection process except as permitted by
federal bankruptcy law.
How are payments on delinquencies applied?
State Law requires payments on delinquencies to be applied first to the interest and administrative costs
accrued on the delinquencies for the LAST YEAR included in the delinquent account at the time of payment.
When all interest and administrative costs for the last year are paid, payment is next applied to the
penalty charged on the delinquency for the last year included in the delinquent account. After payment
of all interest, administrative costs, and penalties for the last year, payment is next applied to the
delinquent tax, certification, or attachment for the last year included in the delinquent account.
After payment of all delinquencies for the last year included in the delinquent account, payments are
applied to the next preceding year in the same sequence described above. As a general practice payments
may be first applied to certifications and attachments before any payment is applied to a tax delinquency.
If there are multiple categories of delinquencies and one category will trigger certification for tax
sale, while others will not trigger certification, the category triggering certification may be paid first.
Please proceed to the Delinquent Property Tax records below.
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