If property taxes remain unpaid following the lapse of four years from the date when the property tax became delinquent, the property will be included in the annual Real Property Tax Sale (held in May or June of each year).
Please note: Utah State Code 59-2-1346Â requires that payments be applied to the most recent tax year first. A property could go to tax sale with one years taxes owing–if it has been five years delinquent. More information can be found here Tax Sale.