Utah Code § 59-2-1362

Certified copy of tax sale record prima facie evidence of regularity
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(1) A copy of the record of any tax sale duly certified by the official custodian of the record at the
time of the certificate under the seal of office as a true copy of the entry in the official record
showing the sale is prima facie evidence of the facts shown in the record.
(2) The regularity of all proceedings connected with the assessment, valuation, notice,
equalization, levies, tax notices, advertisement, and sale of property described in the record is
presumed, and the burden of showing any irregularity in any of the proceedings resulting in the
sale of property for the nonpayment of delinquent taxes and tax notice charges shall be on the
person who asserts it.

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