Quick answerUtah sells tax deeds for unpaid property taxes. Redemption: No post-sale redemption. The owner may redeem by paying all amounts owed at any time before the sale; property reaches the sale after 4 years of delinquency (in its 5th delinquent year), with a March 15 cutoff in the final year to be placed on the tax sale list (§§59-2-1343, 59-2-1346) Sales: Annual county tax sale in May or June (Utah Code §59-2-1351); many counties use the third Thursday in May Governing law: Utah Code Title 59, Chapter 2, Part 13, esp. §§59-2-1343, 59-2-1346, 59-2-1351, 59-2-1351.1.