Michael W. Wilkins serves as the Uintah County Clerk-Auditor, a role that involves managing critical financial processes and public notifications for the county. In this capacity, Wilkins is responsible for overseeing the collection of delinquent property taxes and conducting public auctions to recover those funds. According to a 2026 tax sale guide, the Clerk-Auditor is tasked with offering properties located in Uintah County for sale at public auction when they become delinquent and subject to tax sale. These auctions are conducted to protect the financial interests of delinquent property owners while ensuring the collection of taxes due to the county.
Residents encounter the work of the Clerk-Auditor through official public notices and scheduled meetings. For example, Wilkins is responsible for certifying that the 2026 meeting schedule for the Board of County Commissioners was properly posted. According to a 2026 meeting schedule notice, the Board of County Commissioners holds work sessions every Wednesday at 10:00 a.m. and regular sessions every Tuesday at 3:00 p.m., excluding legal holidays. These meetings take place in the Commission Chambers or the Commission large conference room at the County Building located in Vernal, Utah.
The Clerk-Auditor also manages the complex procedures surrounding the annual tax sale. Under Utah Law 59-2-1351, the Clerk-Auditor sets aside or certifies properties for tax sale on March 15th of the current year if they have unpaid property taxes for the preceding five years. The tax sale process is highly regulated; for instance, a 2026 tax sale notice specifies that a bid for less than the total amount of taxes, interest, penalty, and administrative costs will not be accepted. These notices are published in a paper of general circulation for four weeks prior to the sale date.
During the tax sale process, the Clerk-Auditor oversees the application of payments. According to the 2026 tax sale guide, state law requires that payments on delinquencies are applied first to the interest and administrative costs accrued on the delinquencies for the last year included in the delinquent account at the time of payment. Once those are satisfied, payments are applied to the penalty charged for that last year, followed by the delinquent tax, certification, or attachment for that year. This sequence continues for each preceding year.
Wilkins also handles the administrative details of property redemption. The Clerk-Auditor's office is the location where properties certified for sale may be redeemed by paying the delinquent property taxes. Any person with a legal interest in the property, or a legal representative with a Power of Attorney, may redeem the property. However, no redemption may occur once the tax sale is officially called by the Clerk-Auditor. If a bidder accepts a bid but fails to make payment in accordance with the established rules, the property becomes the property of Uintah County.
What this means for Uintah
For Uintah residents, the work of Michael W. Wilkins ensures that county financial obligations are managed through transparent, legally mandated processes. Whether through the publication of meeting schedules or the administration of the annual tax sale, his office provides the structured framework necessary for the county to collect revenue and maintain public records.
