Abstract
In Dillman v. Foster, the Utah Supreme Court departed from Utah precedent and legislative intent in two significant areas. First, the court held that the obligation to pay property taxes is a personal obligation, charged against the property owner rather than against the land. Second, the court held that an owner who fails to pay property taxes and subsequently conveys the property cannot acquire title to that property at a later tax sale, because the owner's "purchase" actually is a repayment of a personal obligation and therefore no interest in the land is acquired. In so holding, the court may have overturned prior Utah property tax law and frustrated the legislature's attempt to validate tax titles.
Recommended Citation
Diaz, Andres
(1983)
"Personal Obligation to Pay Real Property Taxes
in Utah: Dillman v. Foster,"
Utah Law Review: Vol. 1983:
No.
4, Article 5.
Available at:
https://dc.law.utah.edu/ulr/vol1983/iss4/5