Utah Code Ann. § 59-2-1346 – Redemption -- Time allowed.

(1) Property may be redeemed on behalf of the record owner by any person at any time before the tax sale which shall be held in May or June as provided in Section 59-2-1351 following the lapse of four years from the date the property tax became delinquent.
(2) A person may redeem property by paying to the county treasurer all delinquent taxes, interest, penalties, and administrative costs that have accrued on the property.
(3)
1. (a) Subject to Subsection (3)(d), a person may redeem a subdivided lot by paying the county treasurer the subdivided lot's proportional share of the delinquent taxes, interest, penalties, and administrative costs accrued on the base parcel, calculated in accordance with Subsection (3)(b).
2. (b) The county treasurer shall calculate the amount described in Subsection (3)(a) by comparing:
  1. (i) the amount of the value of the base parcel as described in Subsection (3)(b)(ii) that is attributable to the property that comprises the subdivided lot as the property existed on January 1 of the year in which the delinquent property taxes on the base parcel were assessed; and
  2. (ii) the value of the base parcel as it existed on January 1 of the year in which the delinquent property taxes on the base parcel were assessed.
3. (c) If the county treasurer does not have sufficient information to calculate the amount described in Subsection (3)(a)(i), upon request from the county treasurer, the county assessor shall provide the county treasurer any information necessary to calculate the amount described in Subsection (3)(a)(i).
4. (d) A person may redeem a subdivided lot under this Subsection (3) only if the record owner of the subdivided lot is a bona fide purchaser.
(4) At any time before the expiration of the period of redemption the county treasurer shall accept and credit on account for the redemption of property, payments in amounts of not less than $10, except for the final payment, which may be in any amount. For the purpose of computing the amount required for redemption and for the purpose of distributing the payments received on account, all payments shall be applied in the following order:
1. (a) against the interest and administrative costs accrued on the delinquent tax for the last year included in the delinquent account at the time of payment;
2. (b) against the penalty charged on the delinquent tax for the last year included in the delinquent account at the time of payment;
3. (c) against the delinquent tax for the last year included in the delinquent account at the time of payment;
4. (d) against the interest and administrative costs accrued on the delinquent tax for the next to last year included in the delinquent account at the time of payment;
5. (e) and so on until the full amount of the delinquent taxes, penalties, administrative costs, and interest on the unpaid balances are paid within the period of redemption.