Excess Funds

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Any funds in excess of the amount for delinquent taxes, penalty, interest and administrative fees will be treated as unclaimed property under Utah State Code Title 67. Please review the following information to understand what the county does with these funds after the sale.

1. What does Utah County do with excess funds after the tax sale? Click to Expand
Excess funds are held by Utah County for no less than 90 days after a bid has been accepted and ratified by the Utah County Commission. Bids are ratified no less than 30 days after the close of the sale. Bids subject to a filed protest will be ratified after the protest has been resolved. Bids for properties subject to Federal Income Tax liens cannot be ratified until 120 days after the close of the sale. No information about the sale or potential excess funds will be made available to the general public until after the sale has been ratified.

Claims may be made on excess funds ONLY AFTER the bid has been accepted and ratified by the Utah County Commission. If no claims have been initiated by a qualifying party before the expiration of 90 days after the sale has been ratified, excess proceeds will be forwarded to the Utah State Treasurer's Office of Unclaimed Property. Anyone wishing to make a claim on funds that have already been forwarded to the state will need to do so through the State Treasurer's website for unclaimed property.

See Utah County Ordinances 3.04.070 - Sale Ratification Procedures and 3.04.150 - Excess Proceeds

2. How can I make a claim on the excess funds? Click to Expand
Excess funds are held by Utah County for no less than 90 days after the sale has been ratified by the Utah County Commission. After 90 days, any funds without an active claim will be forwarded to the Utah State Treasurer's Office of Unclaimed Property. Claims for funds already forwarded may be made through their website at mycash.utah.gov.

Individuals wishing to make a claim on excess funds must follow these steps before the expiration of 90 days since the ratification of the Sale.
  1. Review Utah County Ordinance 3.04.150 - Excess Proceeds.
  2. File a petition with the Utah State Fourth District Court to adjudicate their claim of the excess funds and follow the requirements of the court.
  3. Provide written notice to the County Tax Administration Office of their intention to make a claim on the excess proceeds and provide a copy of the petition filed with the Fourth District Court
  4. After the petition has been processed by the court, provide the County Tax Administration Office with a signed judicial order detailing how and to whom the excess funds should be distributed.

3. Are there any additional requirements to make a claim for a claimant by a 3rd party? Click to Expand
Third parties are allowed to make claims on excess funds on the behalf of a claimant if they meet the criteria below. please refer to UCC 3.04.150 - Excess Proceeds for more information.

Unlicensed Fee Finders
  • Defined as any individual or entity that is not a currently licensed attorney, a currently licensed CPA, or CPA firm.
  • The Fee Finder must submit, with the notification to the county as required by Subsection B of UCC 3.04.150
    • A signed, dated and notarized copy of the contract between the Fee Finder and the Claimant which satisfies the requirements of the Unclaimed Property Act, Utah Code Title 67-4a and specifies the oblications of the parties as well as the fee arrangement between the finder and claimant.
    • If the Fee Finder charges a contingent fee, a copy of the active private detective license issued by the Utah Department of Public Safety, Bureau of Criminal Identification (BCI) to the finder.
  • Fees for discovering excess proceeds that are in the custody of the county shall be limited to not more than 20% of the amount collected.
Licensed Attorney, Licensed CPA or Licensed CPA Firm:
  • When providing notification to the County Tax Administration office as required by Subsection B of UCC 3.04.150 provide evidence of a contractual relationship with the claimant.