Utah Code § 59-2-1362
Certified copy of tax sale record prima facie evidence of regularity
Utah · Utah Code Title 59 — Revenue and Taxation · Status: effective
Cite this
- Citation
- Utah Code § 59-2-1362, Certified copy of tax sale record prima facie evidence of regularity, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2344624
- Permanent ID
ys:prov:2344624@1- SHA-256
dd8da83dd93dbf6fbcae05228d80fc3bd1f3a3a002fa5704a07cb5a67d98c096
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) A copy of the record of any tax sale duly certified by the official custodian of the record at the time of the certificate under the seal of office as a true copy of the entry in the official record showing the sale is prima facie evidence of the facts shown in the record.
(2) The regularity of all proceedings connected with the assessment, valuation, notice, equalization, levies, tax notices, advertisement, and sale of property described in the record is presumed, and the burden of showing any irregularity in any of the proceedings resulting in the sale of property for the nonpayment of delinquent taxes and tax notice charges shall be on the person who asserts it.