Utah Code § 59-2-1342: Assessment and sale of property after attachment of county tax lien and tax notice charges.

(1) Property against which a property tax delinquency exists shall be assessed in subsequent years for taxes in the same manner as if no delinquency existed.

(2) Property against which a delinquency exists for tax notice charges may still accrue tax notice charges as if no delinquency existed.

(3) The rights of any person purchasing the property from the county at tax sale provided under Section 59-2-1351.1 are subject to the right of the county under any subsequent assessment and of any tax notice charge entity.