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JORDAN v. JENSEN

No(s). 20150257, 20150647.

391 P.3d 183 (2017)

2017 UT 1

James Harvey JORDAN, Trustee of the James H. Jordan Revocable Trust, Appellees, v. Eddie R. JENSEN and Ly-Thi Jensen, Appellants.

Supreme Court of Utah.

Filed January 10, 2017.

Attorney(s) appearing for the Case

Clark B. Allred , Vernal, A. Erin Bradley , Salt Lake City, for appellees James Harvey Jordan Trustee, Martha Jordan Boright, and Laura Ward.

A. John Davis III , Christopher R. Hogle , Mark L. Burghardt , Salt Lake City, for appellee Axia Energy, LLC.

Rick L. Knuth , Brady L. Rassmussen , Salt Lake City, for appellees Stonegate Resources, LLC, and Wasatch Oil & Gas, LLC.

Daniel A. Jensen , Terry E. Welch , Matthew E. Jensen , Salt Lake City, for appellants Eddie R. Jensen and Ly-Thi Jensen.

G. Wesley Quinton , Farmington, for amici Utah Petroleum Association and Utah Mining Association.

Sean D. Reyes , Att'y Gen., Laron J. Lind , Ass't Att'y Gen., Salt Lake City, for amicus Utah State Tax Commission.

Having recused themselves, Justice Durham and Justice Pearce did not participate herein; Third District Court Judges Richard D. Mckelvie and James D. Gardner sat.

Introduction

¶ 1 Here, we consider whether Utah Code section 78B-2-206 bars a challenge to a tax title based on a tax sale effected without notice to an interested party. On May 25, 2000, Uintah County conducted a tax sale, yet failed to provide the record mineral interest owners notice...

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