Jordan v. Jensen, 2017 UT 1 (Jan. 10, 2017)

Uintah County sold property at a tax sale without providing the required notice of the sale to the holder of mineral rights on the property.  The mineral interest owner filed suit challenging the validity of the tax sale 13 years later, and the new owners of the property raised a four-year statute of limitations defense under Utah Code § 78B-2-206.  The Court held that the statute of limitations did not apply because the sale was conducted in violation of the mineral right owner’s due process rights, and the tax title was void to the extent it purported to convey the mineral rights on the property.