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Utah Code, Title 59, Chapter 2, Part 13 - "Collection of Taxes". Subject to the minimum bid requirements. The highest bid amount for the entire parcel of property, however, a bid may not be accepted for an amount which is insufficient to pay the taxes, penalties, interest, and administrative costs; or (b) a bid in an amount sufficient to pay the taxes, penalties, interest, and administrative costs, for less than the entire parcel. (59-2-1351.1).
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