Series 84213
Washington County (Utah). County Recorder Auditor's tax deeds
Dates: 1936-1939.
2 microfilm reels
These records are housed in the Utah State Archives' permanent storage room.
Historical Note
An agency history is available.
Scope and Content
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 court. Foreclosed property is sold at auction in May of each year (Utah Code, 1984-1985, chapter 59, articles 7-9).
Research Note
Statutes governing foreclosure on property for delinquent taxes were revised in 1939 (Laws of Utah, 1939, 80-10-68). While the process remained essentially the same, auditor's tax deeds were no longer issued, but instead the county auditor issued deeds directly to the purchasing party. After 1939 these deeds are recorded in the Washington County deed books as Tax Deeds at the May Sale or other similar title.
Research Note
Statutes governing foreclosure on property for delinquent taxes were revised in 1939 (Laws of Utah, 1939, 80-10-68). While the process remained essentially the same, auditor's tax deeds were no longer issued, but instead the county auditor issued deeds directly to the purchasing party. After 1939 these deeds are recorded in the Washington County deed books as Tax Deeds at the May Sale or other similar title.
Access Restrictions
This series is designated as Public.
Reproduction and Use
These records are available for reproduction and use.
Finding Aids
Other: Auditor's tax deeds are referenced in grantee and grantor indexes and in county abstracts (See related records).
Related Records
Tax sale records from Washington County (Utah). County Treasurer, Series 6398, contain other documents involved in the process of foreclosure for delinquent taxes.
Redemption certificates from Washington County (Utah). County Treasurer, Series 6960, contain other documents involved in the process of foreclosure for delinquent taxes.
Abstracts (sectional land) from Washington County (Utah). County Recorder, Series 16432, provide reference to auditor's tax deeds.
Deeds (Washington) from Washington County (Utah). County Recorder, Series 23262, contain auditor's tax deeds recorded before 1936.
Deeds (Pine Valley) from Washington County (Utah). County Recorder, Series 23264, contain auditor's tax deeds recorded before 1936.
Deeds (Toquerville) from Washington County (Utah). County Recorder, Series 23265, contain auditor's tax deeds recorded before 1936.
Deeds (Saint George) from Washington County (Utah). County Recorder, Series 23286, contain auditor's tax deeds recorded before 1936.
Abstracts (Saint George) from Washington County (Utah). County Recorder, Series 23554, provide reference to auditor's tax deeds.
Abstracts (towns) from Washington County (Utah). County Recorder, Series 23555, provide reference to auditor's tax deeds.
Fee and entry books from Washington County (Utah). County Recorder, Series 82622, record auditor's tax deeds and when entered assign the entry number by which the deeds are arranged.
Grantee indexes from Washington County (Utah). County Recorder, Series 82703, provide reference to auditor's tax deeds.
Grantor indexes from Washington County (Utah). County Recorder, Series 82704, provide reference to auditor's tax deeds.
Indexing Terms
Real property tax--Utah--Washington County.
Tax collection--Washington County (Utah).
| REEL | DESCRIPTION |
| 1 | 1936 Auditor's tax deeds Book 1 |
| 1 | 1936 Auditor's tax deeds Book 2, part |
| 2 | 1936 Auditor's tax deeds, Book 2, continued |
| 2 | 1937 Auditor's tax deeds 1937 |
| 2 | 1936 - 1938: Auditor's tax deeds 1938, Book 1 |
| 2 | 1938 Auditor's tax deeds, 1938, Book 2 |
| 2 | 1939 Auditor's tax deeds, 1939 |