County reverses May tax sale for Provo parcel after mapping and notice dispute

Utah County commissioners on the dais voted to overturn a May 2022 tax sale of a small Provo parcel after hearing evidence that county mapping, recording and notice procedures created an artificial “gap” parcel and that boundary-line agreements had been recorded that should have put the county on notice.

Bert Harvey, administrator for the May tax sale in the clerk/recorder’s office, told the commission the parcel’s record owner was listed as Jerry Lynn Taylor and that the county sent a certified notice to the Taylor address, which was returned as signed. "We sent a notice to Jerry Taylor at his address," Harvey said, describing the certified mailing and the county’s standard practices for tax-sale notifications.

County Attorney Paul Jones said the law requires certified mail to the address on record and that a signed certified receipt is evidence of delivery. "The fact that it was signed for at all is really evidence that it was delivered," Jones said.

But Bradley Tilt, attorney for Canyon Advantage (the purchaser in the sale), argued the parcel should never have been subject to sale because county mapping bisected houses and created a nonexisting gap parcel. Tilt presented historical aerial imagery and two boundary-line agreements recorded in January 2022 that, he said, squared up the legal descriptions and placed Canyon Advantage on record notice. "There’s actually no gap parcel there at all," Tilt said. "The red highlighted parcel actually doesn't exist. It is part of my client's parcel." He also said the county’s online publication of tax-sale notices did not show this parcel as required.

Jason Thurlow of the recorder’s office explained the recorder rejected a submitted boundary-line agreement in February because it did not meet Utah statutory requirements. "We evaluated that it did not meet Utah State code requirements to operate, so we could not do that," Thurlow said, and said the recorder had notified the title company that filed the document.

Professional land surveyor David Hawkes described longstanding shifts in Western Utah monumentation and county mapping that can leave gaps or overlaps when ancient deeds are combined with modern monumentation. "There's a lot of monuments in Utah County that are about 50 feet or more off of where they should be," Hawkes said, describing how historic surveys can produce mapping errors.

After questions about payment history and acreage, a commissioner moved to approve the protest and reverse the sale. The motion was seconded by county counsel and passed 3–0. The commission instructed staff to work with parties to correct the recorded description and to confirm whether any fees remain due; if taxes had not been paid the county said the owner could pay the outstanding amount, and if taxes had been paid staff would abate any charges as appropriate.

What happens next: staff will coordinate with Canyon Advantage’s counsel and county offices to adjust parcel descriptions and clarify the tax and fee calculations; the commission did not direct a specific dollar remedy beyond reversing the tax-sale action and fixing the record.