Utah Department of Administrative Services

Division of Archives & Records Service

Series 84213

Washington County (Utah). County Recorder Auditor's tax deeds

Dates: 1936-1939.

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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 c ourt. Foreclosed property is sold at auction in May of each year (Utah Code, 1984-1985, chapter 59, articles 7-9).

Arrangement

Chronological by year, thereunder by entry number.

Auditor's tax deeds are arranged in books by year. All deeds for each year were recorded between February and April, and are arranged by an entry number which was assigned when the deed was recorded in the fee and entry books. Deeds in "Auditor's Tax Deeds, 1938, Book 1" are duplicates other tax deeds recorded 1936-1938.

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.

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.

Access Restrictions

This series is classified as Public.

Preferred Citation

Cite the Utah State Archives and Records Service, the creating agency name, the series title, and the series number.

Processing Note

Auditor's tax deeds were microfilmed by Utah State Archives in July 1973 and processed by Rosemary Cundiff in April 2001.

Finding Aids

Other: Auditor's tax deeds are referenced in grantee and grantor indexes and in county abstracts (See related records).

Indexing Terms

  • Real property tax--Utah--Washington County.
  • Tax collection--Washington County (Utah).

Container List

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