Utah Code § 59-2-1323

Undivided interests in real estate -- Interest of delinquent co-owner only to be
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sold.
(1) The county treasurer shall issue a receipt showing the interest on which taxes or tax notice
charges are paid to any person paying taxes on an undivided interest in real estate.
(2) If any portion of the taxes or tax notice charges on the real estate remain unpaid, it is the duty
of the treasurer to sell only the undivided interest in the real estate which belongs to the co-
owners who have not paid their portion of the tax.

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