AGENCY: Washington County (Utah). County Recorder

SERIES: 84213
TITLE: Auditor's tax deeds
DATES: 1936-1939.
ARRANGEMENT: Chronological by year, thereunder by entry number.

DESCRIPTION: Auditor's tax deeds, which convey legal ownership of property from the county auditor to the county, were one step in the process of foreclosure for delinquent taxes. These deeds recite the amount of tax due for which the property was sold, the year in which it was assessed, the day and year of sale, the amount for which the real estate was sold, and give a full description of the property (Revised Statutes of Utah, 1933, chapter 80, section 10). According to Utah law, the county is authorized to execute a lien against real estate if property taxes remain unpaid. When taxes become delinquent, a certificate of sale facilitates a preliminary transfer of property from the owner to the county. The county holds the property, but continues to assess taxes for four years. During this time it can be redeemed by anyone willing to pay the delinquent taxes plus interest and penalties. If the property remains unredeemed after four years, the county can foreclose the lien by an action in district c ourt. Foreclosed property is sold at auction in May of each year (Utah Code, 1984-1985, chapter 59, articles 7-9).

RETENTION

DISPOSITION

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

FORMAT MANAGEMENT

Microfilm master: For records beginning in 1936 through 1939. Retain in State Archives permanently.

Microfilm duplicate: For records beginning in 1936 through 1939. Retain in State Archives permanently with authority to weed.

APPRAISAL

Historical Legal

Auditor's tax deeds document foreclosures on property due to delinquent taxes during the 1930s.

PRIMARY DESIGNATION

Public

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