Disclaimer: This article is for informational purposes only and does not constitute legal advice.
Detailed Answer
Under Utah law, paying property taxes alone does not automatically grant ownership interest in real property. Title transfers only by a properly executed and recorded deed, court order, or tax deed after a delinquent sale.
Utah Code Ann. § 59-2-803 establishes that property taxes create a lien against real property. Only the property owner is liable for these taxes. A third party who voluntarily pays taxes does not become a lienholder by operation of law. However, paying delinquent taxes as a tax sale purchaser may give rise to title through foreclosure in certain circumstances.
If you purchase delinquent taxes at a county tax sale, you receive a tax lien certificate. If the property owner does not redeem the lien within the three-year redemption period, you may request a tax deed under Utah Code Ann. § 59-2-1405.
For co-owners (cotenants), Utah Code Ann. § 78B-6-802 allows reimbursement for payment of taxes that exceed a cotenant’s pro rata share during a partition action. This remedy does not automatically change ownership percentages but provides an equitable credit in a court-ordered partition.
In short, voluntary payment of property taxes does not grant title or ownership interest. To acquire legal title, you must secure a deed, court decree, or tax deed following statutory procedures.
Helpful Hints
- Keep tax payment receipts to document contributions.
- Review county tax sale procedures if considering tax lien purchase.
- Consult an attorney before initiating a partition or tax deed application.
- Confirm redemption deadlines for tax liens to protect potential interests.
- Record any agreements regarding cost-sharing or reimbursements among owners.