tax sale

Restrictive covenants and easements survive a tax sale and thus a property acquired at a tax sale is acquired subject to any recorded CC&Rs.  See Hayes et al. v. Gibbs et al., 110 Utah 54, at 61, 169 P.2d 781 (1946) (in holding that easements and restrictive covenants survive a tax sale, the court stated, "[i]f the person assessed as owner had no title to the easement, certainly the tax sale could not pass title thereto," and thus, the property assessed and the property conveyed must be

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Statutes and Cases:

(For reference: 57-8 is the Condo Act, 57-8a is the Community Association Act, 16-6a is the Nonprofit Act)

57-8-21. Acquisition through tax deed or foreclosure of liens
Hayes v. Gibbs (general plan or scheme; tax sale) '46
Swan Creek v. Warne (authority of entity, ratification, assessments, tax sale, CC&Rs as contract) '06