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County reverses May tax sale for Provo parcel after mapping and notice dispute
Summary
Utah County commissioners voted 3–0 to overturn a May tax sale of a Provo parcel after attorneys and a surveyor showed the sale stemmed from a county mapping error and disputed recorded instruments; staff were directed to correct parcel descriptions and resolve any fees.
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…
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