Settlement talks in a years-long fight for control of a trust that holds the land and homes in the Utah-Arizona border towns inhabited by members of a polygamous church will move into a third day, a Utah assistant attorney general said.

Two days of talks to resolve the dispute over the United Effort Plan Trust — an arm of the Fundamentalist Church of Jesus Christ of Latter Day Saints — began Wednesday. The trust was seized by a Utah court in 2005 after allegations of mismanagement.

After more than 20 hours at the negotiating table, the sides plan to meet again Friday because they believe a settlement can be reached, Assistant Attorney General Jerry Jensen said.

At the table are the states of Utah and Arizona, the FLDS Church and the court-appointed accountant, Bruce Wisan and his attorneys, who have managed the trust for nearly four years.

Wisan, his attorneys and a board of former church members who serve as advisers left the talks after about 10 hours on Thursday. He said he was disappointed and frustrated and had a different take on the state of the talks.

Asked where the discussions were headed, Wisan said: "Back to court. If the attorneys can get together on some issues there may well be some talks, but right now that avenue seems to be closed off."

Much of the discussion has focused on housing issues, primarily whether some residents can have individual deeds and whether other properties can be jointly held by the church or in another trust.

A resolution of those issues could dictate whether the twin towns — Hildale, Utah, and Colorado City, Ariz. — must be subdivided.

Other issues of debate include how to divide or distribute communal properties, like city parks and cemeteries, and access to a medical clinic that currently serves just the FLDS. Distribution of undeveloped land in and around the cities is also being discussed, as is a way to pay some $2.6 million in outstanding bills owed to Wisan, his attorneys and other firms hired to perform some management duties.

On Wisan's watch, the 60-year-old communal religious trust has been changed to a secular entity that prohibits church leaders from managing its assets. The changes also allow for ex-FLDS members to return to the community and claim a share of the assets if they can prove they had made past contributions.

FLDS members view the state's intervention as a violation of their religious rights and part of a larger effort to dismantle their way of life.

The FLDS considers communal living an integral part of its religion. Members formed the trust in the 1940s, donating their homes and other assets as an act of faith.