The man appointed by the courts to oversee the Fundamentalist LDS Church's financial empire has compiled a list of the polygamist group's top leaders targeted for possible eviction — if they don't pay their property taxes.

The Deseret Morning News has obtained a copy of the list drafted for Bruce Wisan, the court-appointed special fiduciary of the United Effort Plan (UEP) Trust. It includes more than 70 entries of names and addresses of prominent members of the polygamous border communities of Hildale, Washington County, and Colorado City, Ariz.

Partially handwritten and partially typewritten, it names the top people in the FLDS Church and a brief dossier on each one. Some are the most loyal of FLDS leader Warren Jeffs' men. They rank high in the polygamist church's priesthood and are close to the fugitive prophet.

The list also names people who have built enormous fences around their homes to keep prying eyes out.

"Whomever is living in Jim Allred's old compound with it's huge fences," the list says. "Whomever is living at 740 across from Marilyn Holms old place. They have huge walls."

A source provided the list to the Deseret Morning News shortly after an April town hall meeting in Hildale to urge people in the polygamous border towns to pay their property taxes. If not, eviction from UEP land is a possibility.

In 2005, a Utah judge froze the assets of the UEP Trust, which controls homes, businesses and property in the polygamous towns of Hildale and Colorado City. Wisan was put in charge of the finances. The assets are estimated at more than $110 million.

"This is only one part of information that I'm receiving," Wisan said of the list on Friday. "I'm getting information from other sources. Lists and names to help in making decisions."

Wisan said he is using a couple of lists to come up with names to send letters requesting payment of property taxes. The first 12 received letters this past week. Letters were not only sent through regular mail, but also sent certified mail and hand-delivered, said Jeffrey L. Shields, the lawyer for the special fiduciary.

"We're picking the bigger houses and the people that owe more taxes," he said Friday.

Among those receiving letters:

• Seth Jeffs, the brother of fugitive FLDS leader Warren Jeffs. He pleaded guilty on Monday to a federal charge of harboring a fugitive, accused of being a courier of money used to keep Warren Jeffs on the run.