Commission continues review of occupied-home tax-sale protest for two weeks

Utah County commissioners on the agenda continued consideration of a protest filed by counsel for Security Service Federal Credit Union over a tax sale involving an occupied home in order to allow the parties and counsel to confer and report back.

Bert Harvey of the clerk/recorder’s office described the parcel’s unusual history: the property had been on the tax sale three times and, because it was an occupied home, county staff used an online process and a mechanism approximating an undivided-interest sale this year. Harvey said he took extra steps for notice—including certified and first-class mail and a physical posting at the door—but acknowledged he missed notifying the lienholder’s attorneys. "We missed that notice," Harvey said.

Kelly Reedy, appearing by Zoom for the lienholder’s counsel, said foreclosure proceedings had begun in 2021 and were later paused for loss mitigation; counsel did not receive advance notice of the tax sale and filed a protest after being contacted by the purchaser. Family members of the owner described health and financial hardship, and staff and commissioners discussed the mechanics and implications of the high final bid and the overage available to the owner once taxes are paid.

County staff outlined possible paths: the owner could cure the delinquency and remain in possession of 97% of the property while repaying the tax-sale buyer the statutorily-guaranteed pro rata value plus interest, or the commission could reverse the sale if notice deficiencies warrant that remedy. Commissioners voted to continue consideration of item 6 for two weeks so counsel and parties could confer and present a recommendation; the motion carried unanimously among commissioners present.