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“Free and Clear”


Real Estate Directory with Addresses
How to locate tax sale properties all across
the United States and Canada
A few words in advance: Numerous Internet web sites are provided throughout this
Directory that will provide a user of the Directory that is Internet savvy a tremendous amount
of information about tax sales in the state or Canadian province of interest. If you are not
Internet savvy, an accompanying book in the Free and Clear program will help you to
become so. Additionally, to make this Directory more user friendly, the links contained in it
have also been placed is the CD accompanying the Free and Clear program. Moreover, the
Internet is constantly expanding; consequently there will be more and more such links in the
future. Further, links listed here as providing valuable information will disappear. I will try to
update this material at my Internet site, www.johnbeck.net. If you find new links that you
think aught to have been included in this Directory and spot links that no longer exist, please
e-mail me that information at john@johnbeck.net.

States of the United State of America


Alabama
Type of tax sale system used:
Alabama tax sales are held annually by each of the sixty-seven (67) counties,
generally during the month of May. While these tax sales are called a “sale of lands for
taxes”, they are actually public oral bid auction sales of the right to pay back delinquent real
estate taxes, interest, fees, charges and costs of sale where, after court confirmation, the
person who is the “highest bidder for cash” receives a tax certificate, referred to variously as
a Certificate of Purchase or a Certificate of Sale.

Contract for further information: Contact the County Tax Collector or in


counties where there has been a consolidation of the separate offices of the County Tax
Assessor and Tax Collector, then contact the County Revenue Commissioner.

For a complete list of all Alabama county property tax officials provided by the
Alabama Department of Revenue, Property Tax Division, use the following web site:

http://www.ador.state.al.us/advalorem/statemap.htm

The Association of County Commissioners of Alabama (ACCA) has links to


county web pages at its Internet web site:
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ACCA: http://www.acca-online.org/
(From this site, navigate internally by clicking on “County Web
Pages” to get to links to those Alabama counties having homepages.)

The following web site provides links to Alabama State and local government entities
that have web pages on the Internet:

http://www.statelocalgov.net/al.htm

For further information on Mobile County tax sales, contact the Mobile County
Revenue Commission as follows:

Mobile County Revenue Commission


109 Government Street
P. O. Drawer 1169
Mobile, Alabama 36633-1169
(251) 574-8545
Fax (251) 574-4841
Web Sites:
Mobile County Revenue Commission:
http://apps.siteonestudio.com/siteone/towns/mobilecounty/revenuecommission/index.
html
Collection Process (including tax sale information):
http://apps.siteonestudio.com/siteone/towns/mobilecounty/revenuecommission/collect
ing.htm

Over-the-counter sales:
Those tax lien certificates not sold to third party bidders at the annual county “sale of
lands for taxes” are bid in to the State of Alabama and can be bought from the Property Tax
Division of the Alabama Department of Revenue by making an “Application for Purchase of
Land Sold to State of Alabama for Delinquent Taxes”. The Property Tax Division maintains
an inventory properties available for purchase in the so-called “Book of Lands” that are open
for public inspection between 8:00 a.m. and 5:00 p.m., Monday through Friday, accept
holidays. A transcript (i.e. list) of properties available for purchase for each county can also
be purchased from the Property Tax Division, with prices varying from a low of $5.00 to a
high of $40.00 (being Jefferson-Bham County), depending upon the number of properties
available. The transcripts for all the sixty-seven (67) counties cost $75.00 if bought at the
Property Tax Division Office, or $100.00 if shipped. If the State has held a property for less
than three years from the date of sale by the county tax collection official, the Certificate of
Sale to the State will be assigned to the purchaser. Such an assignment is be made by the
Commissioner of the Alabama Department of Revenue, as land commissioner, upon the
payment of the amount bid by the state – being the opening bid at the annual tax sale (of back
delinquent real estate taxes, interest, fees, charges and costs of sale) together with interest on
that amount at the rate of twelve percent (12%) per annum from the date of sale to the date of
assignment, plus all taxes due on said lands since the date of sale, with interest thereon at
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twelve percent (12%) per annum from date of maturity. If the property is not redeemed by
the three-year anniversary of the sale to the State, the assignee can surrender the original
assigned Certificate to the county redemption official and receive a tax deed. If the State has
held property more than three years from the date of sale by the county tax collection official,
a tax deed will be issued by the State to the purchaser. Tax deeds are given without warranty
or covenant of any type; it is the purchaser’s responsibility to determine what, if any, interest
in the property is actually being purchased. No refunds are made unless the State had no
interest to sell, and then only within two years from the purchase date. However, as stated by
the Property Tax Division:

The former owner, or other person claiming through or under the former owner, has
liberal and extensive rights to redeem or recover property from the tax titleholder. Upon a
redemption or recovery the person redeeming or recovering the property is generally required
to deposit with the redemption official for the tax titleholder’s benefit or reimburse the tax
titleholder only the amount the tax titleholder paid for the property with interest plus any
subsequent taxes paid by the tax titleholder with interest. There appear to be no provisions
that require the former owner to reimburse the tax titleholder for the cost of improvements or
other expenses made by the tax titleholder if the former owner redeems or recovers the
property. Additionally, in some unique situations, persons recovering the property may not
have to pay the tax titleholder anything.

It would be advisable for the potential purchaser to thoroughly investigate every aspect of the
property prior to purchase, including, but not limited to, the location of the property, type of
buildings, if any, on the property, determining what, if any, liens or encumbrances exist on
the property, whether assessment of the property was properly made, and any other facts
which may be pertinent to the contemplated purchase. A well-informed purchaser should be
able to substantially reduce the risk associated with the purchase of tax delinquent property.

The perfection of tax title into indefeasible ownership (“good” or “merchantable” title) is a
very complex process requiring meticulous compliance with the law. It is recommended that
competent legal counsel be consulted in any case where legal questions or concerns arise. If
ultimate absolute ownership of tax delinquent property is desired, competent legal counsel
could be invaluable, possibly even indispensable and absolutely necessary.

Contract for further information:

Alabama Department of Revenue


Property Tax Division
50 N. Ripley
Montgomery, Alabama
P.O. Box 327210
Montgomery, AL 36132-7210
(334) 242-1525
Web Sites:
Department of Revenue:
http://www.ador.state.al.us/
Land Sales:
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http://www.ador.state.al.us/advalorem/sections/land.htm
Prices of transcripts of available properties for each county:
http://www.ador.state.al.us/advalorem/forms/pricelist.PDF
Printable Copy of Application for Purchase of Land Sold to State of Alabama
for Delinquent Taxes
http://www.ador.state.al.us/advalorem/forms/landapp.pdf
Tax Sale Statutory Law:
http://www.ador.state.al.us/advalorem/rulesandregs/code/landlaw.PDF
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Alaska
Type of tax sale system used:
If a property owner does not pay real property taxes, then the property will eventually
foreclosed. Foreclosed property (often termed “tax foreclosed” or “tax deeded” property)
located in any area of the borough (i.e., a “county”) outside all cities is deeded to, and
becomes the property of, the borough. Foreclosed property located in a city is deeded to, and
become the property of, the city subject to the payment by the city of unpaid borough taxes
and costs of foreclosure levied against the property before foreclosure. Tax-foreclosed
property conveyed to any borough or city by tax foreclosure and not required for a public
purpose may be sold. The governing body of a borough or city must by ordinance establish a
formal procedure for disposal of land owned by that entity. These ordinances are sometimes
every restrictive, like the Municipality of Anchorage. Others, however, are must less
restrictive, selling the tax foreclosed properties at public auction with the opening bid being
delinquent borough or city, as the case might be, taxes accrued through the date of sale,
together with all applicable penalties, interests and costs, including the costs of sale.

From the standpoint of tax sale investors, the sales procedures found in the
Anchorage Municipal Charter Code and Regulations of the Municipality of Anchorage
(being a unified home rule municipality, i.e., a home rule borough in which no cities may
exist) are extremely restrictive providing that all sales of municipal land to private parties
“shall be for the fair market value of the interest disposed of” and that the department of
property and facility management may select any of a number of sales methods (however,
apparently, the auction method is most frequently used):

A. The department of property and facility management may enter direct


negotiations with interested parties who seek to acquire municipal land.

B. The department of property and facility management may invite sealed


bids for municipal land, specifying the time and place for receiving bids and
the minimum acceptable bid.

C. The department of property and facility management may offer


municipal land for sale at public auction, specifying a minimum acceptable
bid, or specifying that if no higher price is offered the land shall be sold
pursuant to a preexisting contract for sale for the minimum bid amount.

D. The department of property and facility management may invite


proposals to purchase municipal land for a fixed price. The invitation shall
specify the basis upon which proposals shall be evaluated, which may include
but need not be limited to the quality of proposed development of the land and
its benefit to the community, the qualifications and organization of the
proposers, the value of the proposed improvements to the land and the rents or
resale prices to be charged by the proposer.
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However, the City of Fairbanks Code of Ordinances are not nearly as restrictive,
providing simply that: “The city shall have and may exercise all rights and powers in the sale
and disposal of real property as if the city were a private person. The city may sell or dispose
of any real property, including property acquired or held for or devoted to a public use, when
in the judgment of the city council it is no longer required for municipal purposes.

The Code Of Ordinances Kenai Peninsula Borough provides for a system that opens
up numerous highly desirable investment opportunities. The Code of Ordinances states that
the borough assembly, by ordinance, shall designate tax foreclosed lands acquired as either
foreclosed lands retained for a public purpose or foreclosed lands for sale. Foreclosed
properties not retained for public purpose must be disposed of in accordance with State law
and the following procedure:

1. A copy of the notice of sale shall be sent by certified mail to the record
owner at the time of the tax foreclosure. The mailed notice shall include
advice to the record owner of his right to repurchase the property.

2. The notice of sale shall be published in a newspaper(s) of general


circulation in the borough no less than 30 days before the date of the sale and
posted within that time in at least 3 public places in the borough.

3. Disposal shall be at public outcry auction conducted by the director of


finance, or his designee unless the assembly has provided otherwise in the
ordinance authorizing the sale.

Upon satisfactory identification, the record owner at the time of tax foreclosure, or his
assigns, may at any time before the sale, or contract for sale, of tax foreclosed property
repurchase that property for the full amount due to the borough and any city under the
judgment and decree of foreclosure, plus accrued interest and associated costs, and
delinquent taxes assessed and levied as though it had continued in private ownership,
together with recording fees. Any person asserting to be an assignee of the record owner shall
provide an abstract of title, title opinion or title report, at no cost to the borough, establishing
his right to repurchase. The borough shall retain from the proceeds of the sale of each parcel
of tax foreclosed land only that amount attributable to delinquent borough taxes accrued
through the date of sale, together with all applicable penalties, interests and costs, including
the costs of sale. All proceeds received by the borough from the sale of each parcel of tax
foreclosed land which are in excess of the amounts of real property taxes, penalties, interest
and applicable costs accruing through the date of sale shall be held by the borough on behalf
of the former record owner for six (6) months from the date of sale. The former record owner
of tax foreclosed real property which has been held by the borough for less than 10 years
after the close of the redemption period, which has never been designated for retention of
public purpose, and which is sold by the borough at a tax foreclosure sale shall be entitled to
that portion of the proceeds of the sale which exceeds all sums due to the borough and city. If
the proceeds of the sale of the tax foreclosed property sold by the borough exceeds the sums
due to the borough and city, the borough shall provide the former record owner of the
property with written notice advising him of the amount of the excess and the manner in
which a claim for the balance of the proceeds may be submitted. This notice shall be mailed
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to the former owner at his or her last address of record. Upon presentation of a proper claim,
the borough shall remit the excess proceeds to the former record owner. Any claim for the
excess proceeds filed after six (6) months from the date of sale of the property is forever
barred and the amount of excess proceeds shall be transferred to the general fund of the
borough.

The Code of the City of Seward states simply: “After the city has held any tax
delinquent real property for one year, it may hold the same for public use or sell at public
sale.”

Contract for further information: Contract the appropriate borough or city.


Probably the best office to start with is the “Finance Officer” with a “Finance Office” to
determine what borough or municipal office handles the sale of borough or municipality tax-
foreclosed properties.

The Alaska Government Finance Officer's Association (AGFOA) has a free


Internet web site that provides contact information for members, being primarily municipal
finance and related officers:

http://www.agfoa.com/mbr2001.pdf

Further, Alaska Department of Community and Economic Development maintains a free


Internet web site, called the “Alaska Community Database”, where you can obtain contact
information for every Alaskan municipality (e.g., for the Municipality of Anchorage, the
Mayor, for the Bristol Bay Borough, the Mayor, etc.) at the follow address:

http://www.dced.state.ak.us/mra/CF_CONT.htm

Additionally, the Alaska Municipal League (AML) sells a Municipal Officials Directory
that is updated and published annually by the Alaska Municipal League and the Alaska
Department of Community and Economic Development. The Directory lists incorporated
municipalities in Alaska and includes addresses and phone numbers of municipal officers.

Alaska Municipal League (AML)


217 Second Street, Suite 200
Juneau, AK 99801-1267
Phone: (907) 586-1325
Fax: (907) 463-5480
Web Site:
AML: http://www.akmunileague.org/
Directory Order Form:
http://www.alaska.net/~aml/publications.htm

The Alaska Division of Community and Business Development provides a Internet web site
entitled “Alaska Taxing Jurisdiction Directory” (although its emphasis is on assessors as
opposed to finance officers):
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http://www.dced.state.ak.us/mra/taxing.htm

The following web site provides links to Alaska State and local government entities
that have web pages on the Internet:

http://www.statelocalgov.net/ak.htm

For an Internet web site that provides links to Alaskan municipal codes on-line, go to
the following web page:

http://fws.municode.com/CGI-BIN/om_isapi.dll?&softpage=AK_Group_List

For information on property tax foreclosure process for the Municipality of


Anchorage, contact the Foreclosure Office of the Department of Finance:

Municipality of Anchorage
Department of Finance
Treasury Division
Foreclosure Office
632 West 6th Avenue, Suite 330
P.O. Box 196040
Anchorage, AK 99519-6040
(907) 343-4053 or (907) 343-4396
Fax: (907) 343-6121
Web Sites:
Municipality: http://www.ci.anchorage.ak.us/
Treasury Division: http://www.muni.org/treasury/
Property Tax Information Web Site:
http://www.muni.org/treasury/property/
Key Excerpts from Alaska Statute and Municipal Code:
http://www.muni.org/treasury/property/tax_excerpts.cfm
FAQ’s:http://www.muni.org/treasury/property/faq.cfm

According to the Treasury Division, “A foreclosure lien will be placed on the property
account after March 31st of the year following the original tax due date. The lien amount will
reflect principal, interest, penalty and costs accumulated on a particular parcel for a specific tax
year. For example, if after March 31, 2001 your tax account has delinquent 2000 year taxes due,
a foreclosure lien would be placed on the account. The lien has to be on the account for one year
before the Municipality of Anchorage is allowed to take deed to the property. Once the property
is deeded to the Municipality it can be used for a public purpose or sold at public auction. The
lien remains on the property account until the tax account year that was foreclosed on is paid to a
zero balance. For more information on foreclosure liens and tax deeded property, contact the
foreclosure office at (907) 343-4053 or (907) 343-4396”.
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For information on the sale of tax foreclosure property for the Kenai Peninsula
Borough, contact the Department of Finance:

Finance Department
144 North Binkley
Soldotna, Alaska 99669-7599
(907) 262-4441
Fax: (907) 262-1892
1-800-478-4441 ((Toll Free within Borough)
Web Sites:
Borough: http://www.borough.kenai.ak.us/
Department of Finance:
http://www.borough.kenai.ak.us/financedept/Default.htm
Kenai Peninsula Borough Assessing Department Public Information Search
Page:
http://www.borough.kenai.ak.us/assessingdept/Parcel/SEARCH.HTM

For information on the sale of tax foreclosure property for the City of Seward,
contact the City as follows:

City of Seward
410 Adams Street
5th & Adams Street
P.O. Box 167
Seward, AK 99664
(907) 224-3331
E-mail: seward@seward.net
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Arizona
Type of tax sale system used:
Arizona tax sales – typically referred to as “Tax Lien Sales” - must be held by each of
the fifteen (15) counties each year during the month of February. These sales are public oral
bid auction sales of the right to pay back delinquent real estate taxes, penalties, interest and
costs due on properties where the interest rate is bid down in one percent increments from a
maximum rate of 16 percent. If two or more bidders bid zero interest, then the “high” bidder
is chosen by a random drawing. The “high” bidder receives a document termed a Certificate
of Purchase.

Contract for further information: Contact the County Treasurer of each of


Arizona’s fifteen (15) counties.

Over-the-counter sales:
Those tax liens not sold at the annual February sale are required to be sold over-the-counter
on a first-come, first-served basis.

Contact for further information: Contact the County Treasurer of each of


Arizona’s fifteen (15) counties.

Disposition of unsold tax liens:


Those properties having tax liens not sold at the annual February tax lien sale and not
subsequently sold over-the-counter during the redemption period are eventually deeded to the
county. Thereafter the properties are initially sold at a public oral bid auction sale, with the
opening bid being determined by the county and typically ranging from one dollar to the
accumulated back delinquent taxes, interest, penalties and costs. Thereafter the county may
sale properties over-the-counter, at prices determined by the county.
Contact for further information: Contact the Clerk of the County Board of
Supervisors

Further sources of contact information:

The Arizona Association of Counties (AACo) sells a “Local Government Directory”


that contains the names, addresses, telephone numbers and some fax and e-mail addresses
(where available) for each elected county official as well as many of the appointed officials
and their departments for $20.00. For further information, contract AACo as follows:

Arizona Association of Counties (AACo)


1910 West Jefferson, Suite 1
Phoenix, AZ 85009
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(602) 252-6563 (For Directory information, as for Sue Anderson.)


Fax: (602) 254-0969
E-mail: sanderson@azcounties.org
Web Site:
AACo: http://www.azcounties.org/AACo/
Publications: http://www.azcounties.org/AACo/public.html

Additionally, County Supervisors Association of Arizona (CSA) provides a web page


providing links to these Arizona Counties having homepages:

http://www.governet.net/CSA/index.cfm?loc=links

Further, the Investors' Network - Tax Lien Research Center provides free contact
information at the following web site:

http://investorsnet.com/taxliens/tlcs-rc/index.html
(then clink on “Arizona”)

Further still, Arizona Attorney Mark L. Manoil, an Arizona attorney who handles numerous
judicial actions to foreclose the right of redemption, has an excellent web site that also
provides contact information. For further information, contact Mark as follows:

Mark L. Manoil
Tiffany & Bosco, P.A.
1850 North Central Avenue, Fifth Floor
Phoenix, Arizona 85004-4546
(602) 255-6000
Fax: (602) 255-0103
E-mail: mmanoil@tiffany-bosco.com
Web Site: http://members.home.net/manoil/
List of County Treasurers: http://members.home.net/manoil/Links.htm

Note: This is a “must see” web site with extensive info not available anywhere else.

The following web site provides links to Arizona State and local government entities
that have web pages on the Internet:

http://www.statelocalgov.net/az.htm

For Arizona Counties with homepages having links to county tax sale information,
see the following:

Apache County Treasurer


75 W. Cleveland
St. Johns, Arizona 85936
(520) 337-4364
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Fax: (520) 337-4686


Web Sites:
County: http://www.co.apache.az.us/
Treasurer: http://www.co.apache.az.us/treasurer/
Back Tax List: http://www.co.apache.az.us/treasurer/treasurer2.asp

Cochise County Treasurer


4 Ledge Avenue, Third Floor
P.O. Box 1778
Bisbee, AZ 85603
(520) 432-9222
Fax: (520) 432-9257
Web Sites:
County: http://www.co.cochise.az.us/
Treasurer: http://www.co.cochise.az.us/treasurer/Default.htm
Back Tax List: http://www.co.cochise.az.us/treasurer/backtax.htm

Coconino County Treasurer


110 E. Cherry
Flagstaff AZ, 86001
(800) 559-9289
(928) 770-6615
Fax: (928) 779-6618
E-mail: treas@co.coconino.az.us
Web Sites:
County: http://co.coconino.az.us/
Treasurer: http://co.coconino.az.us/treasurer/
Tax Lien Sale Info: http://co.coconino.az.us/treasurer/taxsale.asp
Back Tax List: http://63.229.93.10/treasurer/

Maricopa County Treasurer


301 West Jefferson, Suite 100
Phoenix, Arizona 85003
(602) 506-8511
TT (602) 506-2348
Fax: (602) 506-1102
E-mail: Treasurer@mail.maricopa.gov
Web Sites:
County: http://www.maricopa.gov/
Treasurer: http://treasurer.maricopa.gov/default.asp
Tax Lien Info: http://treasurer.maricopa.gov/lien.html
Tax Lien Sale Disclaimer: http://treasurer.maricopa.gov/LienDisclaimer.htm
Tax Lien FAQ:
http://treasurer.maricopa.gov/TAX%20LIEN%20SALE%20FAQ.HTM
Tax Lien Sale Recommendations:
http://treasurer.maricopa.gov/LienRecommendations.htm
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Tax Lien Statistics: http://treasurer.maricopa.gov/lienhistory.html

Mohave County
P.O. Box 712
313 E. Oak Street
Kingman, AZ 86402
(520) 753-0737
Fax: (520) 753-0788
E-mail: dora.goodmiller@co.mohave.az.us
Web Sites:
County: http://www.co.mohave.az.us/
Treasurer:
http://www.co.mohave.az.us/1moweb/depts_files/treasure_files/about_treasure.htm
Tax Sale Parcel Search:
http://www.co.mohave.az.us/1moweb/depts_files/treasure_files/taxsale.asp

Pima County Treasurer


115 North Church Ave.
Tucson, AZ. 85701-1199
(520) 740-8341
Fax: (520) 884-4809
Web Sites:
County: http://www.co.pima.az.us/
Treasurer: http://www.to.co.pima.az.us/
Tax Sale FAQ: http://www.to.co.pima.az.us/tax_sale_faq.html

Pinal County Treasurer


135 N. Pinal Street
P.O. Box 729
Florence, AZ 85232
(520) 868-6425
Fax: (520) 868-9007
E-mail: treasurer@co.pinal.az.us
Web Sites:
County: http://www.co.pinal.az.us/
Treasurer: http://co.pinal.az.us/treasurer/
Tax Lien Sale Info: http://co.pinal.az.us/treasurer/
Tax Lien Sale Listing: http://co.pinal.az.us/treasurer/taxsale/taxsale.asp

Yavapai County Treasurer


Administrative Services Building
1015 Fair Street
Prescott, AZ 86305
(520) 771-3233
Fax: (520) 771-3390
E-mail: web.treasurer@co.yavapai.az.us
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Web Sites:
County: http://www.co.yavapai.az.us/
Treasurer
http://www.co.yavapai.az.us/departments/treasurer/treasurerMain.asp

Yavapai County Board of Supervisors:


Administrative Services Building, Room 300
1015 Fair Street
Prescott, AZ 86305
(520) 771-3200
Fax: (520) 771-3257
Web Sites:
Board of Supervisors:
http://www.co.yavapai.az.us/Departments/bos/bosmain.asp
Supervisor's Tax Sale:
http://www.co.yavapai.az.us/events/TaxSales/TaxSalesIndex.asp
Resolution – Yavapai County Supervisors’ Tax Sale:
http://www.co.yavapai.az.us/events/TaxSales/BOS/SupervisorsTaxSale-Resolutions.asp
Instructions:
http://www.co.yavapai.az.us/events/TaxSales/BOS/SupervisorsTaxSale-Instructions.asp
Form: Special Power of Attorney to submit bids:
http://www.co.yavapai.az.us/events/TaxSales/BOS/SupervisorsTaxSale-POA.asp
Bid Sheet Form:
http://www.co.yavapai.az.us/events/TaxSales/BOS/SupervisorsTaxSale-BidSheet.asp
List of Properties:
http://www.co.yavapai.az.us/events/TaxSales/BOS/BOSTaxSaleList.asp

Yuma County Treasurer


410 Maiden Lane, Suite C
Yuma, AZ 85364
(928) 539-7781
Fax: (928) 539-7793
E-mail: treasinfo@admin.co.yuma.us
Web Sites:
County: http://www.co.yuma.az.us/
Treasurer: http://www.co.yuma.az.us/treas/index.htm
Tax Lien Info: http://www.co.yuma.az.us/treas/tax_lien_info.htm
Delinquent List: http://www.co.yuma.az.us/treas/delinquent_list.htm

Yuma County Board of Supervisors


198 Main Street
Yuma, AZ 85364
(928) 329-2104
(928) 329-2001
E-mail: soca@admin.co.yuma.az.us
Web Sites:
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Board of Supervisors: http://www.co.yuma.az.us/bos/index.htm


Tax Deeded Property:
http://www.co.yuma.az.us/treas/state_deeded.htm
Auctions: http://www.co.yuma.az.us/bos/auctions.htm
List: http://www.co.yuma.az.us/bos/property_auction.htm
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Arkansas
Type of tax sale system used:
Arkansas tax sales – termed “tax-delinquent sales” – are public oral bid foreclosure
auctions of the real estate that is security for the delinquent taxes and are conducted
throughout each calendar year for all 75 Arkansas Counties by a Arkansas state agency,
specifically the Commissioner of State Lands.

Contract for further information:


Charlie Daniels
Commissioner of State Lands
109 State Capital
Little Rock, AR 72201-1003
(501) 324-9222
Fax: (501) 324-9421
Email: land@aristotle.net
Web Site: http://www.state.ar.us/land/land.html

To be added to the Commissioner of State Lands free mailing list to receive quarterly
catalogs providing information on up-coming sales together with lists of properties scheduled
to be sold at each sale, sent a request to the above address or e-mail the request to the
Commissioner’s Office at the above e-mail address. Additionally, the dates of sales and lists
of properties to be sold are also available to be downloaded from the Commissioner’s web
site. Go to the above web site address and follow the link “Publications” to “Current Land
Sale Catalog”.

Note: The Commissioners web site is a “must see” site providing extensive
information on Arkansas tax sales through its internal navigation system.
Table of Contents

California
Type of tax sale system used:
California tax sales – termed “tax-defaulted land sales” – are public oral bid
foreclosure auctions sales of the real estate that is security for the delinquent taxes and are
conducted throughout each calendar year by each of the fifty-eight (58) county Tax
Collectors.

Contract for further information: Contract the county tax collector or, if there’s
been a consolidation of functions, the county treasurer/tax collector. Additionally, the
California State Controller’s Office maintains an Internet web site that provides a calendar
of up-coming tax-defaulted sales with contact information for each such sale:
http://www.sco.ca.gov/col/taxinfo/tcs/pubauctions/index.htm
Note: There are numerous publications in PDF format that can be downloaded dealing with
California tax-defaulted sales (including the “Tax Collector’s Reference Manual”, “Statistical
Report by County”, “Statistical Report by Fiscal Year”, “Tax Sale Guides” including “Public
Auction” guide and “Statutes of Interest”. This is an extremely valuable web site for the
California tax-defaulted sale investor. “The Guide to the Sale of Tax-Defaulted Land” can
also be purchased. For further information, contact the following office for further
information and pricing:

Office of State Controller Kathleen Connell


Division of Collections
P.O. box 942850
Sacramento, CA 94250
(916) 445-2636
Web Site for Inquiry Form: http://www.sco.ca.gov/eo/contact/contactgen.htm

The California Association of County Treasurers and Tax Collectors (CACTT)


provides an on-line of contacts for all fifty-eight county tax collector, including name,
address, phone and fax number and e-mail addresses together with web pages, if such exist.
For further information, see the following:

California Association of County Treasurers and Tax Collectors (CACTTC)


c/o Wagerman Associates, Inc.
1029 J Street, Suite 340
Sacramento, CA 95814
(916) 441-1850
Fax: (916) 441-6178
E-mail: wagloby@ix.netcom.com
Web Pages:
CACTTC: http://www.cacttc.org/
Statewide List of Contacts: http://www.cacttc.org/ttclist.html
Table of Contents

The California State Association of Counties (CSAC) provides links to those


California counties currently having homepages:

California State Association of Counties (CSAC)


1100 K Street, Suite 101
Sacramento, CA 95814
(916) 327-7500
Fax: (916) 441-5507
E-mail: dliebler@counties.org
Web Sites:
CSAC: http://csac.counties.org/
To obtain information about individual California counties, use
CSAC’s internal navigation system by clicking on “Counties Close-Up” and
then “CA County Map” to get to a California map showing the location of all
fifty-eight (58) counties and a link to “County Information and Websites”.
County Websites:
http://www.csac.counties.org/counties_close_up/county_web/index.html

The following web site provides links to California State and local government
entities that have web pages on the Internet:

http://www.statelocalgov.net/ca.htm

For further information on California tax-defaulted sales in specific counties, see the
following information:

Amador County Treasurer – Tax Collector


500 Argonaut Lane
Jackson, CA 95642
(209) 223-6364
Web Sites:
Amador County: http://www.co.amador.ca.us/
Tax Collector /Treasurer:
http://www.co.amador.ca.us/pub/depts/treasurer/default.htm
Tax Sales:
http://www.co.amador.ca.us/pub/depts/treasurer/Tax%20Sale/tax.htm
Note: The next Amador County Tax Collector's sale of tax-defaulted property is
tentatively scheduled for Wednesday, March 13, 2002. Further information regarding the tax
sale will be available from the Tax Collector's Office beginning in mid-January, 2002.

Calaveras County Treasurer - Tax Collector


Government Center
891 Mt. Ranch Road
San Andreas, CA 95249
(209) 754-6350
Fax: (209) 754-6355
Table of Contents

Web Sites:
County: http://www.co.calaveras.ca.us/
Treasurer/Tax Collector:
http://www.co.calaveras.ca.us/departments/taxcollector.html
Note: To obtain a listing of the next tax sale, please send a self addressed stamped
envelope. A copy will be sent when the list is available.

El Dorado County Treasurer and Tax Collector


360 Fair Lane
Placerville, CA 95667
(530) 621-5800 (Placerville)
(530) 573-3011 (South Lake Tahoe)
Web Sites:
County: http://www.co.el-dorado.ca.us/
Treasurer/Tax Collector: http://www.co.el-dorado.ca.us/taxcollector/
Tax Sales: http://www.co.el-dorado.ca.us/taxcollector/tax_sale.html
Rules of Public Auction Sale:
http://www.co.el-dorado.ca.us/taxcollector/rules_of_sale.html
Common Tax Sale Questions:
http://www.co.el-dorado.ca.us/taxcollector/tax_sale_questions.html
Note: The El Dorado County Tax Collector also provides information on the next
upcoming scheduled tax-defaulted sale together with a complete list of properties
currently scheduled to be sold.

Kern County Treasurer – Tax Collector


County Administration Building
1115 Truxtun Avenue, Second Floor
Bakersfield, CA 93301-4639
1-800-552-KERN
(661) 868-3490
TTY-Relay 800-735-2929
Fax: (661) 868-3409
Web Sites:
County: http://www.co.kern.ca.us/
Tax Sales: http://www.kcttc.com/taxsales.html
Everything You Ever Wanted to Know About Tax Defaulted Land Sales:
http://www.kcttc.com/taxdeflt.html
Tax Sale Comparisons: http://www.kcttc.com/salestat.html
Questions on Internet Auctions and Bidding:
http://www.kcttc.com/salefaq.html
Off-Line Bidding: http://www.kcttc.com/offbid.html
Bid4Assets: http://www.bid4assets.com/

King County Treasurer/Tax Collector


Kings County Government Center, Building #7
1400 West Lacey Blvd
Table of Contents

Hanford, CA 93230
(559) 582-3211 Extension 2479 (For Tax Collector functions including tax sale info.)
E-mail: treas@co.kings.ca.us
Web Sites:
County: http://www.countyofkings.com/
Treasurer/Tax Collector:
http://www.countyofkings.com/treasurer/index.htm
Tax Sales: http://www.countyofkings.com/treasurer/tax_sales.htm
Note: The next King County tax sale is tentatively scheduled for spring of 2002 in the
Board of Supervisors Chambers, Kings County Government Center, 1400 W. Lacey,
Hanford, California. To receive information by mail simply send in a self-addressed stamped
envelope to: Kings County Tax Collector at the above address and a list will be mailed to you
when available.

Los Angeles County Treasurer/Tax Collector


Kenneth Hahn Hall of Administration, First Floor
225 North Hill Street
Los Angeles, CA 90012
(213) 974-2111 (Secured Property)
(888) 807-2111 (Toll Free PROPTAX recorded information 24 hours a day, seven
days a week)
Web Sites:
County: http://www.co.la.ca.us/
Treasurer/Tax Collector: http://ttax.co.la.ca.us/main.htm
(Thereafter, there’s an internal navigation system with links to “Public
Auction”, then to “Letter from the Treasurer and Tax Collector”, “Frequently
Asked Questions”, “Bidder Registration Information and Form” and “List of
items Sold at Tax Sale on August 6 and 7, 2001”.)

Madera County Treasurer/Tax Collector


209 West Yosemite Avenue
Madera, CA 93637
(559) 675-7713
Fax: (559) 673-0262
E-mail: treasurer@madera-county.com
Web Sites:
County: http://www.madera-county.com/
Treasurer/Tax Collector:
http://www.madera-county.com/treasurer/index.html
Default Property Tax Sale:
http://www.madera-county.com/treasurer/default_taxsale.html

Marin County Treasurer/Tax Collector


3501 Civic Center Drive, Room 202
San Rafael CA 94903
(415) 499-6133 (Real Estate Taxes - Current Year)
Table of Contents

(415) 499-6138 (Real Estate Taxes - Prior Year)


Fax: (415) 507-4011 (Real Estate Taxes – Current Year and Prior Year)
E-mail: taxcollector@co.marin.ca.us
Web Sites:
County: http://www.co.marin.ca.us/
Treasurer/Tax Collector:
http://www.co.marin.ca.us/depts/TC/main/index.cfm
Tax Defaulted Auction:
http://www.co.marin.ca.us/depts/TC/Main/taxes/pages/auctioninfo.cfm

Merced County Tax Collector


Merced County Tax Collector
2222 M Street
Merced, CA 95340-3780
(209) 385-7592
Web Sites:
County: http://www.co.merced.ca.us/
Tax Collector: http://www.co.merced.ca.us/Tax_Collector/index.html
Tax Auction Information:
http://www.co.merced.ca.us/Tax_Collector/DefaultTaxSale/defaulttaxsale.html
Auction Property List:
http://www.co.merced.ca.us/Tax_Collector/DefaultTaxSale/Minbid01.pdf

Monterey County Treasurer/Tax Collector


240 Church Street, Room 201
Salinas, California 93901
P. O. Box 891
Salinas, California 93902-0891
(831) 755-5057, (831) 647-7857 or (831) 385-8357
Fax (831) 759-6623 or (831) 424-6536
E-mail: taxcollector@co.monterey.ca.us
Web Sites:
County: http://www.co.monterey.ca.us/
Treasurer/Tax Collector: http://www.co.monterey.ca.us/taxcollector/
Auction Delinquent Tax Property:
http://www.co.monterey.ca.us/taxcollector/Auction.htm
General Information for Prospective Bidders at Public Auction:
http://www.co.monterey.ca.us/taxcollector/Auction.htm#GENERAL%20INFORMATION
Property List: http://www.co.monterey.ca.us/taxcollector/propertylist.htm

Placer County Treasurer/Tax Collector


Finance Administration Building
2976 Richardson Drive, Second Floor
P.O. Box 7790
Auburn, CA 95604-7790
(530) 889-4120
Table of Contents

(530) 889-4127 (Land Sale Coordinator, Fran Murphy)


Fax: (530) 889-412
Web Sites:
County: http://www.placer.ca.gov/
Treasurer/Tax Collector: http://www.placer.ca.gov/tax/tax.htm
Tax Defaulted Land Sales: http://www.placer.ca.gov/tax/tax-sale.htm
2001 Tax-Defaulted Sales Results:
http://www.placer.ca.gov/tax/taxsalerslts01.htm
Note: The Treasurer-Tax Collector maintains a tax sale mailing list. If you wish to be
notified of the next sale, please send a large, self-addressed, stamped envelope with your
request to the mailing address listed above. The Treasurer-Tax Collector typically offers a
"Public Auction Information Packet" including a complete set of maps to all properties being
sold. These assessor maps are marked with the item number being sold and show an
approximate size and location of that item. The cost of the complete set of maps is $25.00,
payable by cash or cashier's check. To obtain a set of maps, send your name and address,
along with your payment, to the mailing address listed above, Attention: Laura Van Zandt.

Riverside County Treasurer/Tax Collector


4080 Lemon Street, Forth Floor
Riverside CA, 92501-3660
P.O. Box 12005
Riverside CA, 92501-3660
(909) 955-3900

Web Sites:
County: http://www.co.riverside.ca.us/
Thereafter use the pull down menu to select “Treasurer/Tax Collector”:
Tax Sale Information:
http://www.co.riverside.ca.us/depts/treasure/tax_sale_information.html
Internet Land Sale Information:
http://www.co.riverside.ca.us/depts/treasure/tax_sale_information.html#Internet%20Land
Note: At this web page, there are numerous links providing interesting and valuable
information about both public auction and Internet tax –defaulted sales conducted by
the Riverside County Treasurer/Tax Collector, including an inventory all Riverside
County tax defaulted properties.
Table of Contents
Table of Contents

Colorado
Type of tax sale system used:
A Colorado tax sale is a “sale of tax liens on lands”; these sales are public oral bid
auction sales of the right to pay “the [delinquent] taxes, delinquent interest, and charges
thereon” due on properties where the high bidder is, in the absence of rotational bidding, that
person willing to pay the highest premium (i.e., who further pay(s) the largest amount, in
cash, in excess of said taxes, delinquent interest, and costs). The high bidder gets a document
termed a Certificate of Sale. Tax sales are conducted annually by each of Colorado’s 64
County Treasurers, generally during the month of November with a few counties holding
sales in October and December.

Contract for further information: Contract the County Treasurer.

Over-the-counter sales:
Those tax liens not sold at the annual tax sale are struck off to the county. The
County Treasurer may sell those tax liens over-the-counter in “such manner, at such times,
and on such terms as may be determined by resolution of the board of county commissioners
of such county.”
Contact for further information: Contact the County Treasurer

Disposition of unsold tax liens:


The board of county commissioners may apply for and receive a tax deed for those
tax liens held by the county for three years or more. Any such real estate so conveyed to the
county may be sold at public sale by the board of county commissioners. Colorado statutory
law provides that “Prior to offering such property for sale, the board of county
commissioners shall obtain from the assessor a certificate as to the current actual value and
the valuation for assessment of the same. A notice of such sale shall be posted in a public
place in the county courthouse at least thirty days before the date of sale, and such notice of
sale shall also be advertised in two issues of a newspaper of general circulation in the county
in which the property is situated, said newspaper notices to appear one week apart and within
the thirty days as above provided. Such notice shall reserve the right upon the part of the
board of county commissioners to reject any or all bids which are less than the value
determined by the assessor.”
Contact for further information: Contact the County Board of Supervisors

Colorado Counties, Inc. (CCI) provides contact information for all of the various
Colorado counties together with links to those counties with homepages. Additionally, CCI
publishes a “Directory of County Officials” costing $25.00 plus tax (with non-Colorado
residents being exempt); for further information or to order, contact CCI as follows:

Colorado Counties, Inc. (CCI)


Table of Contents

1700 Broadway, Suite 1510


Denver, CO 80290-1501
(303) 861.4076
Web Sites:
CCI: http://www.ccionline.org/
Colorado Counties Map with links to each county providing contact
information for the county, but not the county treasurer:
http://www.ccionline.org/counties_map.htm
Links to County Homepages: http://www.ccionline.org/links.htm

Directory Order Form: http://www.ccionline.org/form2.htm

The following Colorado State government Internet web site provides links to those
Colorado counties that have home pages:

http://www.state.co.us/gov_dir/countygovs.html

The following web site provides links to Colorado State and local government entities
that have web pages on the Internet:

http://www.statelocalgov.net/co.htm

For further information on Colorado tax lien certificate sales in specific counties, see
the following information:

Arapahoe County Treasurer


5334 South Prince Street, Third Floor
Littleton, CO 80166-0001
P.O. Box 571
Littleton, CO 80160-0571
(303) 795-4550 (Customer Service)
Fax: (303) 347-2597
E-mail: Treasurer@co.arapahoe.co.us
Web Sites:
County: http://www.co.arapahoe.co.us/
Treasurer: http://www.co.arapahoe.co.us/TR/INDEX.HTM
Tax Lien Sale Information for Real Estate:
http://www.co.arapahoe.co.us/TR/Taxsale.htm
Tax Lien Sale Procedures http://www.co.arapahoe.co.us/TR/taxlien.htm
List of Liens for Sale: http://www.co.arapahoe.co.us/TR/dqpub.htm

Jefferson County Treasurer


100 Jefferson County Pkwy
Table of Contents

Golden, Colorado 80419


(303) 271-8330
Web Sites:
County: http://206.247.49.21/ext/index.htm
Treasurer: http://206.247.49.21/ext/dpt/officials/treas/index.htm
FAQ’s: http://206.247.49.21/ext/dpt/officials/treas/faq.htm
Tax Lien Sale Information:
http://206.247.49.21/ext/dpt/officials/treas/saleinfo.htm
Tax Sale Procedures:
http://206.247.49.21/ext/dpt/officials/treas/saleprocedures.htm
Tax Lien Sale Registration:
http://206.247.49.21/ext/dpt/officials/treas/saleregistration.htm
List of Properties:
http://206.247.49.21/ext/dpt/officials/treas/salepropdownload.htm
County Held Certificates:
http://206.247.49.21/ext/dpt/officials/treas/countyheld.htm
Download List of County Owned Certificates:
http://206.247.49.21/ext/dpt/officials/treas/countyheld.htm#Download%20List

Larimer County Treasurer


200 W. Oak Street, First Floor
P.O. Box 1250
Ft. Collins, CO 80522-1250
(970) 498-7020
(970) 498-7032 (Tax Lien Sales)
Fax: (970) 498-7037
E-mail: glassvl @ co.larimer.co.us
Web Sites:
County: http://www.co.larimer.co.us/index.htm
Treasurer: http://www.co.larimer.co.us/depts/treasu/index.htm
E-mail Questions:
http://www.co.larimer.co.us/common/mailform.cfm?to=glassvl
Tax Sales: http://www.co.larimer.co.us/depts/treasu/TAXSALE.HTM
Mobile Homes: http://www.co.larimer.co.us/depts/treasu/mh.htm
Special Assessments: http://www.co.larimer.co.us/depts/treasu/sa.htm
Redemption of Tax Liens:
http://www.co.larimer.co.us/depts/treasu/red.htm
Endorsement of Subsequent Tax Liens:
http://www.co.larimer.co.us/depts/treasu/endo.htm
Application for Treasurer’s Deed”
http://www.co.larimer.co.us/depts/treasu/deed.htm
Table of Contents

Connecticut
Type of tax sale system used:
Connecticut is divided into eight geographic regions called counties, but those
counties do not have functioning governments and do not collect real property taxes. The tax
collectors for the various towns, cities, boroughs, fire districts or other municipalities collect
real property taxes. Each such tax collect may sell the real property that is security for
delinquent taxes at “public auction to the highest bidder all of said real property, to pay the
taxes with the interest, fees and other charges allowed by law.” Further, “Within two weeks
after such sale, the collector shall execute a deed thereof to the purchaser … and shall lodge
the same in the office of the town clerk of such town, where it shall remain unrecorded one
year from the date of such sale.” However, the “collector’s deed” operates more as a tax
certificate than an actual deed conveying title to the real property. For instance, there is a
statutory right of redemption: “If the delinquent taxpayer, mortgagee, lienholder or other
record encumbrancer whose interest in the property will be affected by such sale, within one
year from the date of such sale, pays or tenders to the collector, the amount of taxes, interest
and charges which were due and owing at the time of the sale together with interest on the
total purchase price paid by the purchaser at the rate of eighteen per cent per annum from the
date of such sale, such (collector’s) deed … shall be delivered to the collector by the town
clerk for cancellation.”

Contact for further information: Contact the various municipal tax collectors.

The Connecticut Conference of Municipalities (CCM) maintains an Internet web


site that provides links to those Connecticut municipalities with homepages and sells a
“Connecticut Municipal Directory”. For further information, contact CCM as follows:

Connecticut Conference of Municipalities (CCM)


900 Chapel Street, 9th Floor
New Haven, CT 06510
(203) 498-3000
Fax: (203) 562-6314
Email: CCM@ccm-ct.org
Web Sites:
CCM: http://www.ccm-ct.org/
(A pull-down menu of “CT Municipal Web Sites” is located on the right side
of the above web page)
Publications: http://www.ccm-ct.org/pubs/index.html

For further information, including pricing, on the Connecticut Municipal Directory,


contact the following person: Barbara Ryan at (203) 498-3000 or E-mail:
BRyan@ccm-ct.org.
Table of Contents

The following web site provides links to Connecticut State and local government
entities that have web pages on the Internet:

http://www.statelocalgov.net/ct.htm

For further information on the conduct of tax sales by various Connecticut


municipalities, contacted the following:

City of Bristol
Tax Collector
City Hall
111 North Main Street
Bristol, CT 06010
(860) 584-7600 (General Information)
(860) 584-7662 (Tax Collector)
Fax: (860) 584-3827
E-mail: citizens@ci.bristol.ct.us
Web Sites:
City: http://www.ci.bristol.ct.us/Default.htm
Tax Collector: http://www.ci.bristol.ct.us/TaxOffice/taxoffice.htm

City of Hartford
Office of the Tax Collector
550 Main Street, Room 103,
Hartford, CT 06103
(860) 543-8565
Fax: (860) 543-8549
E-mail: nainsworth@ci.hartford.ct.us
Web Sites:
City: http://www.ci.hartford.ct.us/
Tax Collector: http://www.ci.hartford.ct.us/tax/root/
Tax Sale Auction:
http://www.ci.hartford.ct.us/tax/TaxSaleProperties/Flyer.htm
Tax Sale Guide:
http://www.ci.hartford.ct.us/tax/PublicInfo/Default.htm
Tax Sale Properties:
http://www.ci.hartford.ct.us/tax/TaxSaleProperties/Default.htm

Note: The next City tax sale auction will take place in June 2002. The City of
Hartford’s Office of the Tax Collector had the following to say about the last City tax sale:

Tax delinquent properties will be auctioned off by the City of Hartford Tax Collector’s
Office for delinquent taxes, interest and associated costs.

The auction will be held in the Function Room of Hartford City Hall, 550 Main Street at
10:00 a.m. on June 14, 2001.
Table of Contents

Each property will be sold to the highest bidder. All interested bidders must register in
person on the morning of the sale. Registration will begin at 9:00 a.m. outside the
Function Room. Bidders must have with them a $4,000.00 deposit in cash, money order or
certified check for each property to be bid upon, on the day of sale. For individual
properties with less than $4,000.00 due, a deposit of $1,000.00 payable in cash, bank check
or certified check is required. The balance of the purchase price is due within one week of
the sale or the purchaser shall forfeit their deposit and the right to purchase the property.

A Tax Collector’s deed shall be lodged with the Town Clerk’s Office where it shall remain
unrecorded for six months from the date of sale. If the property is not redeemed during the
six-month period then title shall pass free and clear to the highest bidder (subject to the
redemption rights of the IRS if there were any federal liens on the property).

Properties will accrue taxes and, interest on the 2000 Grand List during the six-month
redemption period. If title passes to the successful bidder, they will be responsible for
payment in full to satisfy the amount due.

This list is subject to change as payments are received on these accounts and as interest and
other fees are incurred. Amounts shown now do not reflect the opening bid price at the time
of the sale. You should contact this office for current information on the properties still
available.

We have a variety of tax delinquent properties up for auction this year at bargain prices
including a condominium garage space for under $1,500.00, one bedroom to three bedroom
condominiums ranging from $3,800-$13,500, one families from $9,500-$27,000, two and
three families from $16,000-$49,000 plus apartment buildings ranging from 6 units to 12
units, some with commercial and retail space. Commercial properties on this year’s sale
include two package stores, three downtown properties including a high rise, a service
station, several multi-use office buildings of various sizes, a funeral home, a manufacturing
building with a restaurant, and some improved vacant lots. (Do you need extra parking?)

A third bedroom condominium located at 33-39 Enfield Street, 53 with an opening


bid of $6,898.59 apparently didn’t even sell. The following is a picture of the property:

http://www.ci.hartford.ct.us/tax/images/PropPic/35ENFIELD.jpg

Property taken back by the City of Hartford through the tax sale process are sold by
the following City office:

City of Hartford
Office of Property Acquisition and Disposition
10 Prospect Street, 3rd Floor
Hartford, CT 06103
(860) 543-8637
Email: skinsella@ci.hartford.ct.us
Web Site: http://ci.hartford.ct.us/housing/pad/
Table of Contents

City of Middletown
Tax Collector
Municipal Building, First Floor
245 deKoven Drive
Middletown, CT 06457
(860) 344-3429
E-mail: Lee.Muscatello@cityofmiddletown.com
Web Sites:
City: http://www.cityofmiddletown.com/welcome.htm
Tax Collector:
http://www.cityofmiddletown.com/Tax%20Collector/tax_collector.htm#Contact%20I
nformation

City of New Haven


Tax Collector
165 Church Street
New Haven, CT 06510
(203) 946-8051
E-mail: NHInfo@Newhavenct.net
Web Sites:
City: http://www.cityofnewhaven.com/

City of Stamford
Office of Assessment & Tax Collection
Collector of Taxes
Government Center, Sixth Floor
888 Washington Blvd.
P.O. Box 50
Stamford, CT 06904-0050
(203) 977-5888
Fax: (203) 977-5898
Web Sites:
City: http://www.ci.stamford.ct.us/Welcome.htm
Tax Collector:
http://www.ci.stamford.ct.us/TaxCollectionAssessment/main.htm
Table of Contents

Delaware
Type of tax sale system used:
Delaware tax sales are conducted at the county level by each of the three counties:
Kent, New Castle and Sussex. Tax sales are conducted differently as between New Castle
County and Kent and Sussex Counties; however, both types of tax sales are in the nature of
public oral bid foreclosure sales of the real property with a high bidder in New
Castle County getting a “certificate” that acts more like a conveyance and a high bidder in
Kent and Sussex Counties getting a “deed” that acts more like a tax certificate than a
conveyance. However, in all three counties there is a one year statutory right of redemption.

Contact for further information: Contact the following departments:

Kent County:

Receiver of Taxes & Treasurer


414 Federal Street, Room 220
Dover, Delaware 19901
(302) 744-2341
E-mail: jmelvin@kentnet.dtcc.edu
County Web Site: http://www.co.kent.de.us/

The Kent County Sheriff’s Office has a web site that lists both upcoming mortgage
foreclosures and tax sales at the following Internet web site:

http://www.co.kent.de.us/sheriff_na.htm

New Castle County:

Department of Administration
Treasury Division
New Castle County Government Center
87 Reads Way, New Castle Corporate Commons
New Castle, Delaware 19720-1648
(302) 395-5160
County Web Site: http://www.co.new-castle.de.us/

Sussex County:

Sussex County Treasury Division


Sussex County Administrative Office Building, 2nd Floor
Room #252
2 The Circle
P.O. Box 429
Georgetown, DE 19947
Table of Contents

(302) 855-7760
Fax: (302) 854-5078
E-mail: treasury@sussexcounty.net
County Web Site: http://www.sussexcounty.net/
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Florida
Type of tax sale system used:
Florida presents a very interesting situation. On one hand, Florida is a "tax
certificate" tax sale state. Tax certificates bearing a very attractive18 percent per annum
interest rate (with minimum "mandatory charge of 5 percent") are offered for sale annually
on or before June 1 or the 60th day after the date of delinquency, whichever is later, by each
of the sixty-seven (67) county tax collector's office at tax certificate sales.

On the other hand, Florida is a "public oral bid foreclosure auction" tax sale state as
far as the acquisition of real estate is concerned. If a tax certificate held by either a private
party tax certificate investor or the county is not redeemed, then the certificate holder can't
simply go through a process of foreclosing the right of redemption and applying for a tax
deed as would be the case in almost all other states using a tax certificate system. The real
estate itself must be sold at a "public oral bid foreclosure auction" tax sale - generally called
a "tax deed sale" - that is conducted by the clerk of the circuit court.

Tax Certificate Sales:


The Florida “tax certificate” tax sale – termed by statute a “sale of tax certificates for
unpaid taxes” - is a public oral bid auction sales of the right to pay “delinquent taxes, interest,
and costs”. This right is “struck off to the person who will pay the taxes, interest, costs, and
charges and will demand the lowest rate of interest, not in excess of the maximum (18
percent) rate of interest allowed (by law).” That is, the “high” bidder is that person willing to
receive the lowest interest rate on the certificate, if and when it is redeemed. The “high”
bidder gets a document termed a Certificate of Sale. Tax sales are conducted annually by
each of Florida’s sixty-seven (67) County Tax Collectors, generally during the months of
April, May or June.

Contract for further information: Contract the County Tax Collector.

Over-the-counter sales of tax certificates:


Those tax certificates not sold at the annual tax sale are struck off to the county.
Florida statutory law provides that “Any person may …purchase a county-held certificate at
any time after the certificate is issued and before a tax deed is issued or the property is placed
on the list of lands available for sale.”
Contact for further information: Contact the County Tax Collector

Note: For a list of tax certificates that can be bought from Duval County/City of
Jacksonville, FL., see the following Internet web site:

http://www.coj.net/tc/dtaxdata.htm
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Public Oral Bid Foreclosure Auction Sales (Tax Deed Sales):


Florida statutory law provides that “The holder of any tax certificate, other than the
county, at any time after 2 years have elapsed since April 1 of the year of issuance of the tax
certificate and before the expiration of 7 years from the date of issuance, may file the
certificate and an application for a tax deed with the tax collector of the county where the
lands described in the certificate are located.” Further, Florida statutory law provides that
“The county shall make application for a deed on all certificates (held by the county) 2 years
after April 1 of the year of issuance of the certificates. The clerk of the circuit court is
charged with the responsibility of notifying all appropriate parties (e.g., any legal title holder
of record, any lienholder of record, any mortgagee of record, etc.,) and advertising the real
property that is security for the tax certificate for sale. Florida statutory law provides further
that: “The lands advertised for sale to the highest bidder as a result of an application … [by
the tax certificate holder] shall be sold at public auction by the clerk of the circuit court,
or his deputy, of the county where the lands are located on the date, at the time, and at the
location as set forth in the published notice, which shall be during the regular hours his office
is open. At the time and place, the clerk shall read the notice of sale and shall offer the lands
described in the notice for sale to the highest bidder for cash at public outcry. The
amount required to redeem the tax certificate, plus the amounts paid by the holder to the
clerk of the circuit court in charges for costs of sale, redemption of other tax certificates on
the same lands, and all other costs to the applicant for tax deed, plus interest thereon at the
rate of 1.5 percent per month for the period running from the month after the date of
application for the deed through the month of sale and costs incurred for the service of notice
… shall be considered the bid of the certificate holder for the property. However, if the land
to be sold is assessed on the latest tax roll as homestead property, the bid of the certificate
holder shall be increased to include an amount equal to one-half of the assessed value of the
homestead property as required by s. 197.502 [with that statute requiring that the "assessed
value" be "latest assessed value of the homestead"]. If there are no higher bids, the land shall
be struck off and sold to the certificate holder. If there are no other bids, the certificate
holder shall have the right to bid as others present may bid, and the property shall be struck
off and sold to the highest bidder.” Notice that if the property is a "homestead property", then
the minimum bid (which would otherwise be, basically, back delinquent real estate taxes,
penalties, interest and costs) is increased to include one-half of the "assessed value" of the
property. Florida law defines "assessed value" as "an annual determination of the just or fair
market value of an item or property."

Contact for further information: Contact the County Tax Collector and/or Clerk
of the Circuit Court.

Lands Available for Taxes:


The following is an explanation of “Lands Available for Taxes by the Brevard
County Tax Collector: Tax certificates not sold to individuals are held by Brevard County.
The County may apply for tax deed two years after April 1 of the year of issuance of the
certificate. According to Florida Statutes, the county is only required to pay the applicable
costs and fees. If there are any individual-owned certificates, they are added to the tax deed
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file as part of the minimum bid. Interest stops the month of application by the County. In
order to protect their investment, individual certificate holders are notified by the Clerk's
office of the impending sale. If the tax deed file in redeemed or the property sold, the
certificate holder is paid; if not, the property goes into "Lands Available for Taxes," and the
certificate holder is not paid until such time as the property is sold, After seven years, the
property is deeded to Brevard County and the certificate holder loses his investment. Further
information about this process is provided by the Clerk of the Circuit Court, Hillsborough
County: “Lands Available for Taxes” are listings of delinquent tax real estate property that
did not sell at auction and is available to be sold for taxes and applicable fees. Properties for
which no bids were received at the Tax Deed Auctions are placed on our "Lands Available
for Taxes" list. Florida Statutes Chapter 197.502 states that the County may at any time
within the first 90 days from the day the property is placed on the list purchase the property
for the opening base bid. After the ninety-day period is over, anyone can come and purchase
the property for the base bid, plus documentary stamps, recording and indexing fees.

Contract for further information: Contract the County Tax Collector.

The Florida Department of Revenue provides an excellent web pages providing


complete contact information for all sixty-seven (67) Florida County Tax Collectors:

http://sun6.dms.state.fl.us/dor/property/taxcollectors.html

The following Internet link provides the name of the county tax collector and phone
number for all Florida’s sixty-seven (67) counties:

http://www.countygovt.brevard.fl.us/tax/county.htm

The Florida Association of Counties (FAC) has an Internet web site providing links
to the various Florida County homepages either with a pull-down menu at the FAC
homepage and using a Florida map showing the location of each county:

Florida Association of Counties (FAC):


P.O. Box 549
Tallahassee, FL 32302
(850) 922-4300
Fax: (850) 488-7501
Web Sites:
FAC: http://www.fl-counties.com/
County Homepages by Map:
http://www.fl-counties.com/msp/FLMap_beta.htm

Additionally, the FAC publishes a “FAC Membership Directory” annually detailing the
names and addresses of county commissioners, constitutional officers, and department heads
in each of Florida's sixty-seven (67) counties. The Directory costs $50.00 for non-members
and can be ordered by contacting FAC as stated above. An on-line order from can be found
at the following web site:
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http://www.fl-counties.com/publications/pub_beta.htm#order

The Florida Association of Court Clerks & Comptroller (FACC) maintains a web
site that provides at “Clerk Directory” of contact information of all sixty-seven (67) Clerks of
Circuit Court together with a link to the web sites of Circuit Court Clerks having one:

Web Sites:
FACC: http://www.flclerks.com/
Navigate internally, click on “Clerk’s Web Sites” and “Clerk Directory”.

The following web site provides links to Florida State and local government entities
that have web pages on the Internet:

http://www.statelocalgov.net/fl.htm

The following Internet web site provides maps for all the various Florida counties:

http://www.floridacountiesmap.com/Counties_list.shtml

The following Internet site provides links to Florida newspapers on-line:

http://www.floridalink.com/thenews/florida_newspapers.htm

The following Florida County Treasurers have Internet sites providing information
on Florida tax certificate sales and the tax certificate sales process:

Brevard County Tax Collector


Government Complex North
400 South Street, Sixth Floor
P.O. Box 2500
Titusville, FL 32781-2500
(321) 264-6969
Fax: (321) 264-5149 (Current and Delinquent Taxes)
E-mail: sylvia.coyle@brevardtaxcollector.com
Web Sites:
County: http://www.countygovt.brevard.fl.us/
Tax Collector: http://www.countygovt.brevard.fl.us/tax/brevtax.htm
Tax Sales: http://www.countygovt.brevard.fl.us/tax/taxcol2.htm

Manatee County Tax Collector


P.O. Box 25300
Bradenton, Florida 34206-5300
(941) 750-9566
(941) 741-4832 (Tax Sales, ask for Susan Profant)
Fax: (941) 741-4865
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E-mail: contactcenter@taxcollector.com
Web Sites:
County: http://www.co.manatee.fl.us/
Tax Collector http://www.taxcollector.com/
Tax Sales: http://www.taxcollector.com/

Polk County Tax Collector


Bartow Main Branch & Tag Office
430 E. Main Street
P.O. Box 1189
Bartow, Florida 33831-1189
(863) 534-4721
E-mail:taxes@polktaxes.com
Web Sites:
County:
Tax Collector: http://www.taxcollector.polk-county.net/
Property Tax Certificate Sales:
http://www.taxcollector.polk-county.net/propertytax/tax.asp
Property Tax Deed Applications:
http://www.taxcollector.polk-county.net/propertytax/taxdeeds.asp
Property Tax Sale Begins:
http://www.taxcollector.polk-county.net/news/news01053101.asp
Property Tax Sale Ends:
http://www.taxcollector.polk-county.net/news/news01060801.asp
Note: The Polk County Tax Collector stated the following: “Joe G. Tedder,
CFC, Tax Collector for Polk County, Florida, announced that the Polk County
Tax Certificate Sale concluded a 3:00 PM this afternoon. Approximately
28,887 Tax Certificates representing total taxes of $14,428,812 were sold or
struck off to the county. The Tax Certificate sale, which began May 31st,
lasted 7 days.”

The following Clerk of the District Court has an Internet sites providing
information on Florida tax deed sales and the tax deed sales process:

Clerk of the Circuit Court


Hillsborough County, Florida
Clerk of Circuit Court
Tax Deed Sales
Main Courthouse
419 Pierce Street
P.O. Box 989
Tampa, FL 33601-0989
(813) 276-8100 Ext. 7246 (Main)
Web Sites:
Clerk:
http://www.hillsclerk.com/content/clerks_office/about_clerks_office.htm
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Tax Deed Sales:


http://www.hillsclerk.com/content/financials/tax_deeds/tax_deed_sales.htm
Tax Deed Sales List (Lists of properties to be sold by sales date):
http://www.hillsclerk.com/content/financials/tax_deeds/tax_deed_sales.htm
Note: The Clerk has this to say about properties being offered for sale: The lists are
subject to change. Properties are redeemed daily. Redeemed properties are no longer
available for sale by tax deed auction. To hear a listing of redeemed properties by file
number and auction date, please call (813) 276-8100, extension 7246, and then press
1. You may also contact the Tax Deed Department to determine which properties
may have been redeemed prior to the listed auction dates and are no longer available
for sale by a tax deed auction.
List of “Lands Available for Sale”:
http://www.hillsclerk.com/content/acrobat/tax_deeds/ListofLands/listla.pdf
Note: The Clerk makes this statement: If you would like to receive a list of the folio
numbers for properties going up for sale, please send a self-addressed stamped
envelope plus .15¢ for each list requested. We mail the list 20 days prior to the date of
sale or earlier if available. These lists contain only the folio numbers for the
properties being offered at sale. We do not have information regarding structures
(home, office building, warehouse) located on the property. You must do the research
to find out what is on the land and also the condition of the land.
Fees to conduct Tax Deed Sale:
http://www.hillsclerk.com/content/fees/fee_schedule.htm#f20
FAQ’s:
http://www.hillsclerk.com/content/financials/tax_deeds/tax_deed_sales_faq.htm

Clerk of the Circuit Court


Seminole County, Florida
301 North Park Avenue
P.O. Box Drawer 8099
Sanford, Florida 32772
(407) 665-4330
Fax: (407) 330-7193
E-mail: justicegroup@cs.ucf.edu
Web Sites:
Clerk: http://www.seminoleclerk.org:10080/default.shtm
Upcoming Tax Deed Sales in Seminole County:
http://www.seminoleclerk.org:10080/TaxDeedSales/

Note: Each tax certificate number listed to be sold at a Tax Deed Sale at the above web site
has a link that takes you to the actual published “Notice of Application for Tax Deed”, which
is the public notice of an upcoming Tax Deed Sale (assuming the property is not redeemed
prior to the sale):
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The Seminole Herald


P.O. Box 1667
Sanford, FL 32772-1667

Notice of Application for Tax Deed

NOTICE IS HEREBY GIVEN, that SAUL & CO AS CUSTODIAN


(ARIZONA) & PLYMOUTH FINANCIAL COMPANY, INC., the holder of
the following certificate(s) has filed said certificate(s) for a tax deed to be
issued thereon. The certificate number(s) and year(s) of issuance, the
description of the property, and the name(s) in which it was assessed is/are as
follows:
CERTIFICATE NO: 847 YEAR OF ISSUANCE: 1999 PARCEL ID #:
2919315LK00000100
Description of Property: LEG LOT 10 SANFORD TRAIL ESTATES PB 45
PGS 12 & 13
Names in which assessed: TYRAN SULLIVAN SR, JO ANNE LANSIQUIT
(If more than one certificate, follow above order for each additional
certificate(s).) All of said property being in the County of Seminole, State of
Florida.
Unless such certificate(s) shall be redeemed according to law, the property
described in such certificate(s) will be sold to the highest bidder at the west
front door, Seminole County Courthouse, Sanford, Florida, on November 19,
2001, at 11:00am.
Payment of Sale fee, applicable documentary stamp taxes and recording fees
are required to be paid by the successful bidder at the sale. Full payment of an
amount equal to the highest bid is due within 24 hours after the advertised time
of sale. All payments shall be cash or guaranteed instrument, made payable to
the Clerk of the Circuit Court.
Dated on 2001-10-04 00:00:00
Publish:
OCTOBER MARYANNE MORSE
10, 17, 24 CLERK OF THE CIRCUIT COURT
AND 31, 2001 SEMINOLE COUNTY, FLORIDA

by _____________________ Deputy
Clerk
RD0398.006
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Georgia
Type of tax sale system used:
Traditional Tax Sales: Traditionally, Georgia tax sales – generally termed simply
“Tax Sales” or county “Sheriff’s Tax Sale”– are public oral bid (“outcry”) auctions of the
property that is security for the delinquent “ad valorem taxes” (i.e., real property taxes) to the
highest and best bidder for cash. The “County Sheriff” or the “County Tax Commissioner”,
as the designated “ex-officio sheriff”, conducts the sales, which can only be held between
10:00 a.m. and 4:00 p.m. on the first Tuesday of each month on the courthouse steps in the
front of the county courthouse. The opening bid is, basically, the amount of delinquent taxes
plus interest, penalties, fees and costs. After payment of the amount bid by the high bidder,
the county sheriff or the tax commissioner, as the case might be, executes and records a “Tax
Deed”, which is subsequent sent to the high bidder. However, the tax deed does NOT
immediately convey full right, title and interest in and to the property, including the right to
immediate possession. The original taxpayer or any persons having a right, title, or interest
in, or lien upon the property may redeem the property at any time within twelve (12) months
from the date of the purchase at tax sale by paying the redemption price, being, basically, the
amount paid by the high bidder for the property at the tax sale, plus twenty percent (20%) of
that amount for each year, or fraction of a year, elapsing between the sale date and the date
the redemption is made, plus any tax paid on the property during this period by the tax
purchaser after the sale. After the expiration of the twelve (12) month redemption period, the
high bidder may “may terminate, foreclose, divest, and forever bar the right to redeem the
property from the sale” through an administrative (i.e., non-judicial) process or, failing that,,
“title under a tax deed properly executed on or after July 1, 1996, at a valid and legal (tax)
sale shall ripen by prescription after a period of four years from the recordation of that deed
in the land records in the county in which said land is located.”

Transfer of Execution: Under Georgia statutory law, the county tax commissioner
or municipal ad valorem tax collector can made (if he or she so chooses) a “transfer of
execution” (or, as sometimes expressed “sale or assignment of the ‘fi fa’ or ‘fieri facias’”,
e.g., a sale or transfer of a tax lien) to third parties (being “any person other than (the
delinquent tax payer)”. If such a transfer is properly made, the “person to whom the
execution is transferred shall have the same rights as to enforcing the execution and priority
of payment as might have been exercised or claimed before the transfer” by the county or
municipality. Basically, this means that, upon such a proper transfer, third party investors
obtain a kind of tax lien certificate bearing an interest rate of one percent (1%) per month or
fraction thereof. The third party buyer/transferee can then attempt to collect the delinquent
taxes plus interest or, in accordance with Georgia law, proceed to cause the sale of the
property that is security for the tax lien at a county sheriff’s tax sale like that described
above.

Judicial In Rem Tax Foreclosures: “In addition to any other rights and remedies
provided under state law for the enforcement of tax liens by the State of Georgia and its
counties and municipalities” (i.e., the traditional system discussed above), a second “tax sale”
system, termed by statute a “Judicial In Rem Tax Foreclosure”, is, by option, available
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“solely to the governmental entities authorized by law to collect ad valorem taxes and shall
not extend to any transferee of tax executions or tax liens”, i.e., an investor obtaining a
“transfer of execution” (as discussed above) can not use this system to enforce collection.
This process can not be commenced “for a period of 12 months following the date upon
which the taxes initially became delinquent” and is commenced by filing “file a petition
(termed a “Petition for Ad Valorem Tax Foreclosure”) with the superior court of the county
in which the property is located.” If the court renders a judgment and order that the taxes are
delinquent that proper notice has been given to all interested parties, then “sale of the
property shall be advertised and conducted on the date, time, place, and manner which are
required by law of sheriffs' sales”, see discussion on traditional tax sales above. The sheriff’s
tax sale may not be held “earlier than 45 days following the date of issuance of such order of
the superior court.” The minimum bid is, basically, the back delinquent taxes plus interest,
penalties, fees and the cost of the judicial in rem foreclosure process. Georgia statutory law
provides that: “From and after the moment of the sale, the sale shall be final and binding,
subject only to the right of the owner of the property to redeem the property from the sale
upon payment into the superior court of the full amount of the minimum bid price of the sale.
Such right of redemption of the owner (being “the owner of record of fee simple interest in
the property as of the date of filing of the petition, together with such owner's successors-in-
interest by death or operation of law”) shall exist for a period of 60 days from and after the
date of the sale.” The right of redemption automatically terminates and expires upon failure
to redeem within the 60 day period following the date of the sale.”

Contact for further information: Contact the “County Tax Commissioner” of


each of Georgia’s 159 counties. The County Tax Commissioners are the individuals
responsible for the collection of ad valorem tax for the State of Georgia, the county
governing authority, the school system and some municipalities (e.g., cities). Some county
tax commissioners collect all city taxes, but the majority of municipalities have an ad
valorem tax collection official that collects for the municipality. Contract the county tax
commissioner to determine which municipalities located in the county the tax commissioner
does not collect for and then contact the municipal ad valorem tax collector by contacting the
city hall.

For tax sales initiated by third party buyers having taken a transfer of execution (and,
for that matter, all other tax sales), contact the “County Sheriff” to determine what newspaper
the county sheriff uses to publish sheriff’s sales and then subscribe to that newspaper.

For a list of all Georgia County Sheriff’s Offices together with contact information,
use the free Internet “Georgia Sheriffs' Directory” provided by the Georgia Sheriff’s
Association (GSA) found at the following web site:

http://www.georgiasheriffs.org/sheriffdir.html

For an Internet web site providing links to those Georgia Sheriff’s Offices having web sites,
see the following free Internet web site:

http://www.chico.ca.us/police/georgia.htm
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The National Sheriff’s Association (NSA) publishes an “NSA Sheriffs' Directory


Annual sheriffs’ Directory” for $50.00 plus $5.00 for shipping and handling for nonmembers
that lists contact information for sheriff’s offices throughout the United States, including
Georgia. For more information and to order, contact NSA as follows:

National Sheriff’s Association (NSA)


1450 Duke Street
Alexandria, Virginia 22314-3490
(703) 836-7827 Extension 335 (Publications Section)
E-mail: mterault@sheriffs.org
Web Sites:
MSA: http://www.sheriffs.org/
Directory: http://www.sheriffs.org/directory.htm

The following web site provides links to Georgia State and local government entities
that have web pages on the Internet:

http://www.statelocalgov.net/ga.htm

For a list of Georgia newspapers with limited contact information, go to the


following Internet web sites:

http://dolsm.com/cgi-bin/webdata_usnpdb.pl?STATE=GA&cgifunction=Search

For a list of Georgia newspapers having Internet web sites, go to the following web sites:

http://www.microzoo.com/ganews.html
http://www.refdesk.com/paperus1.html#ga
http://www.onlinenewspapers.com/usgeorgi.htm

The Georgia Department of Revenue, Property Tax Division, provides a free


Internet site called “County Ad Valorem Tax Facts” that provides, along with a great deal of
other information, contact information for “Local Tax Officials” at the county (not
municipal) level, including the County Tax Commissioner, for each of Georgia’s 159
counties:

http://www2.state.ga.us/departments/dor/ptd/county/index.html

Additionally, there is a “Georgia County Ad Valorem Tax Officials Directory” that provides
links to the various County Tax Commissioners:

http://www2.state.ga.us/departments/dor/ptd/adm/coundir2.html

The Association of County Commissioners of Georgia (ACCG) has an Internet


web site that provides links to those Georgia Counties having web sites:
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Web Sites;
ACCG and Links: http://www.accg.org/
County “Snapshots”:
http://www.dca.state.ga.us/snapshots/default.asp
(Note: County Snapshots provides a lot of detailed
information about each of Georgia’s 159 counties, but, unfortunately, provides very little
contact information.)

For further extensive information on how the Georgia tax sale system works and for
notices of upcoming tax sales, see the following Fulton County web sites:

Fulton County Tax Commissioner


Finance Department
Revenue Collection
Government Center, Suite 1085
141 Pryor Street, S.W.
Atlanta, GA 30303
(404) 730-6100 – Main Phone Number
(404) 730-6220 - Cory Calloway
E-mail: cory.calloway@co.fulton.ga.us
(404) 730-6220 - Dahlia Davila
E-mail: dahlia.davila@co.fulton.ga.us
(404) 730-6223 - Courtney Ross
É-mail: courtney.ross@co.fulton.ga.us
(404) 730-6237 - Troi Smith
E-mail: troi.smith@co.fulton.ga.us
Web Sites:
County: http://www.co.fulton.ga.us/
Tax Commissioner:
http://www.co.fulton.ga.us/TaxCommissioner/default.asp?DepID=27
Overview of Overview of Process In-Rem Judicial Tax Foreclosure (Pursuit
to O.C.G.A.§ 48-4-76 – O.C.G.A.§ 48-4-81:
http://www.co.fulton.ga.us/TextOnly/HomeDepTV.asp?CID=7&DepId=27&PageID=144
Judicial In-Rem Tax Foreclosure Properties Scheduled For Sale:
http://www.co.fulton.ga.us/TextOnly/HomeDepTV.asp?CID=7&DepId=27&PageID=145
Instructions For Transfer Of Tax (Fifa) Executions:
http://www.co.fulton.ga.us/TextOnly/HomeDepTV.asp?CID=7&DepId=27&PageID=147
Sample of Sixty (60) Day Notification Letter:
http://www.co.fulton.ga.us/taxcomm2/FifaTransferLetter.pdf
O.C.G.A.§ 48-3-19 (Statutory Law Governing Sixty (60) Notification Letter::
http://www.co.fulton.ga.us/TextOnly/HomeDepTV.asp?CID=7&DepId=27&PageID=146
Sample Letter - Request for Judicial In-Rem Tax Sale Commitment:
http://www.co.fulton.ga.us/forms/tcsampleletter-inrem.pdf
Request To Transfer Tax Liens:
http://www.co.fulton.ga.us/taxcomm2/fifatransferrequest.pdf
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For information on various personal property foreclosures (i.e., Abandoned


Motor Vehicles, foreclosure of Mechanics Liens filed by repair shops when a vehicle has
been left with them for repair and not picked up and Personal Property Foreclosure filed by
those having contract retaining title, commercial contract, Vehicle Title, security agreement,
or lease):
http://www.fultonstatecourt.com/foreclos.htm

Another county web site providing information on the Georgia tax sale process is that
of Clarke County (being the United Government of Athens-Clarke):

Clarke County Tax Commissioner


325 E. Washington, Room 250
P.O. Box 1768
Athens, GA 30603
(706) 613-3120
Fax: (706) 613-3129
E-mail: MitchSchrader@co.clarke.ga.us
Web Sites:
County: http://www.athensclarkecounty.com/index.htm
Tax Commissioner:
http://clarketaxcomm.home.mindspring.com/index.html
Delinquent Taxes:
http://clarketaxcomm.home.mindspring.com/delq.htm
Tax Sales:
http://clarketaxcomm.home.mindspring.com/conduct.htm
Tax Deed:
http://clarketaxcomm.home.mindspring.com/taxdeed.htm
Warranty Deed:
http://clarketaxcomm.home.mindspring.com/warranty.htm
Right of Redemption/Foreclosing the Right of Redemption:
http://clarketaxcomm.home.mindspring.com/right.htm
Glossary of Terms:
http://clarketaxcomm.home.mindspring.com/glossary.htm

Another county web site providing information on the Georgia tax sale process is that
of Gwinnett County:

Gwinnett County Tax Commissioner


Gwinnett County
75 Langley Drive
Lawrenceville, GA
(770) 822-8800 (Interactive Voice Response)
Fax: (770) 822-7292
E-mail: Tax@co.gwinnett.ga.us
Web Sites:
County: http://www.co.gwinnett.ga.us/
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Tax Commissioner:
http://www.co.gwinnett.ga.us/Low/taxcomm/property/default.htm
Tax Sales:
http://www.co.gwinnett.ga.us/Low/taxcomm/property/taxsales.htm
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Hawaii
Type of tax sale system used:
Hawaiian tax sales are public oral bid foreclosure auction sales of the real property
that is security for the delinquent real property taxes with the opening bid being the “lien (for
back delinquent taxes), together with all interest, penalties, costs, expenses, and charges”
thereon. However, “The tax collector or the tax collector's assistant shall, on payment of the
purchase price, make, execute, and deliver all proper conveyances necessary in the premises
and the delivery of the conveyances shall vest in the purchaser the title to the property sold;
provided that the deed to the premises shall be recorded within sixty days after the sale;
provided further that the taxpayer may redeem the property sold by payment to the purchaser
at the sale, within one year from the date thereof, or if the deed shall not have been recorded
within sixty days after the sale, then within one year from the date of recording of the deed,
of the amount paid by the purchaser, together with all costs and expenses which the
purchaser was required to pay, including the fee for recording the deed, and in addition
thereto, interest on such amount at the rate of twelve per cent a year, but in a case of
redemption more than one year after the date of sale by reason of extension of the redemption
period on account of late recording of the tax deed, interest shall not be added for the
extended redemption period.”

Contract for further information:

By statute, the County Tax Collector conducts Hawaii tax sales for each of the four
(4) Hawaiian counties. The following are the contact information for each of the four (4)
Hawaiian counties:

The City and County of Honolulu


Budget & Fiscal Services Department
Caroll Takahashi, Director
530 South King Street (Honolulu Hale)
Honolulu, HI 96813
(808) 523-4856 (property tax collections)
(808) 523-4972 (real property tax delinquencies)
Web Site: http://www.co.honolulu.hi.us/agencies.htm

County of Hawaii
Department of Finance
Real Property Tax Division
Gary Kiyota, Tax Administrator
865 Piilana Street
Hilo, Hawaii 96720
(808) 961-8201 or 961-8282
Fax: (808) 961-8415
E-mail: cohrpt@interpac.net
Web Site: http://www.hawaii-county.com/real_property_tax/rpt_main.htm
Table of Contents

Note: A copy of the “Notice of Proposed Sale of Real Property for Failure to Pay
Real property Taxes Due Thereon” together with the list of properties scheduled for the June
20, 2001 County of Hawaii tax sale can be found at the following Internet web site:

http://www.hawaii-county.com/real_property_tax/npsrp.pdf

County of Kauai
Department of Finance
Division of the Treasury
Real Property Tax Collection
4444 Rice Street
Lihue, HI 96766
(808) 241-6555
Web Site: http://www.kauaigov.org/treasury.htm

County of Maui
War Memorial Complex
Department of Finance
Real Property Tax Division
Dennis Ichikawa , Administrator
1580 Kaahumanu Avenue
Wailuku, Hawaii 96793
(808) 270-7297
Fax: (808) 270-7884
Web Site: http://www.co.maui.hi.us/boards/property/taxdiv.html
Table of Contents

Idaho
Type of tax sale system used:
All properties with delinquent real property taxes that are not paid are eventually
foreclosed and acquired by one of the forty-four (44) counties in which the property is
situation. Thereafter, the "board of county commissioners shall have the power and authority
to sell or offer for sale at public auction any real or personal property belonging to the county
not necessary for its use." If the county decides to sell county tax-deeded real estate at public
auction, then “The property shall be sold to the highest bidder. However, the board of county
commissioners may reserve the right to reject any and all bids and shall have discretionary
authority to reject or accept any bid which may be made for an amount less than the total
amount of all delinquent taxes, late charges, costs and interest which may have accrued
against any property so offered for sale, including the amount specified in the tax deed to the
county.“

Contract for further information: Contact the Board of County Commissioners


for each of Idaho’s forty-four (44) counties. For a directory listing contact information for all
boards of county commissioners and other Idaho county officials, see the “Directory of
County and State Elected Officials” published by the Idaho Association of Counties (IAC):

Idaho Association of Counties (IAC):


700 W. Washington
Box 1623
Boise, ID 83701
(208) 345-9126
Fax: (208) 345-0379
http://www.idcounties.org

The following web site provides links to Idaho State and local government entities
that have web pages on the Internet:

http://www.statelocalgov.net/id.htm

For information on the sale of county-owned, tax-deeded properties for Ada County,
contact the following:

Ada County Treasurer's Office


650 Main Street, First Floor
Boise, ID 83702
P. O. Box 2868
Boise, ID 83701-2868
(208) 364-2233
Fax: (208) 364-2250
E-mail: trrobinr@adaweb.net
Web Sites:
Table of Contents

County:
County Treasurer:
http://www.adaweb.net/adaweb.nsf/640da5b15d00794587256743006bfed5/a7d32370
3ab70d7e872567e0006ddafc?OpenDocument
Tax Deed Process:
http://www.adaweb.net/adaweb.nsf/38e0404d5b94015e872563d40071041d/710fb999
5b4986c7872567be0057f22d?OpenDocument
Public Auction – Tax Deed Properties:
http://www.adaweb.net/adaweb.nsf/38e0404d5b94015e872563d40071041d/03c608a3
49aa43f6872567be00621e61?OpenDocument
Table of Contents

Illinois
Type of tax sale system used:
The 102 Illinois Counties use a tax lien certificate system– basically, a public oral bid
auction sale where investors bid on the right to pay the delinquent real property taxes due on
individual parcels of real estate as opposed to bidding on the real property itself.

Contract for further information: Contact the County Treasurer of each of


Illinois’s 102 counties.

Additionally, the following web site addresses provide links to those Illinois counties
that have homepages and, in the case of the first two, provide address and phone number
information:

http://investorsnet.com/taxliens/tlcs-rc/illinois.html
http://www.naco.org/counties/counties/state.cfm?state=il
http://www.statelocalgov.net/il.htm
http://officialcitysites.org/state.php3?st=IL

For further information on Illinois tax lien certificate sales in specific counties, see
the following information:

Kane County Treasurer/Collector


719 South Batavia Avenue
Building A
Geneva, IL 60134
630-232-3565
Fax: 630-208-7549
E-mail: RickertDavid@co.kane.il.us
Web Sites:
Kane County: http://www.co.kane.il.us/
Treasurer: http://www.co.kane.il.us/treasurer/
Tax Sale Information: http://www.co.kane.il.us/treasurer/taxsale.htm

Lake County Treasurer


18 N. County Street
Waukegan, IL 60085-4361
(847) 377-2323
Fax: (847) 625-7409
Email: Treasurer@co.lake.il.us
Web Sites:
Lake County: http://www.co.lake.il.us/
Treasurer: http://www.co.lake.il.us/treasurer/index.htm
Tax Sale Instructions: http://www.co.lake.il.us/treasurer/taxsale.htm
Table of Contents

Madison County Treasurer


Madison County Administration Building
157 N. Main Street, Suite 125
Edwardsville, IL 62025-0729
(618) 692-7040 Ext. 4573
Web Sites:
County: http://www.co.madison.il.us/
(Thereafter navigate internally by clicking on “Elected Officials”. then
“Treasurer”, “Real Estate Taxes” and finally “About the Tax Sale/How to
Become a Tax Buyer”.)
Table of Contents

Indiana
Type of tax sale system used:
The ninety-two (92) Indiana Counties use a tax lien certificate system– basically, a
public oral bid auction sale where investors bid on the right to pay the delinquent real
property taxes due on individual parcels of real estate as opposed to bidding on the real
property itself.

Contract for further information: Contact the County Treasurer of each of


Indiana’s ninety-two (92) counties.

The Association of Indiana Counties (AIC) has an Internet web site at the following
address:

http://www.indianacounties.org

AIC sells a Directory of Indiana County Officials that is published in odd numbered years
after each general election and which contains "the name, address, telephone number,
political affiliation, and term expiration of more than 2,000 elected and appointed county
officials", including County Treasurers. The cost is $35.00 for non-members. Further
information can be obtained at the following web site address:

http://www.indianacounties.org/publications.htm

Or further information about the directory can be obtained by contacting AIC as follows:

Association of Indiana Counties, Inc.


10 W. Market St., Suite 1060
Indianapolis, Indiana 46204-2986
(317) 684.3710
Fax: (317) 684.3713
E-mail: aic@indianacounties.org

Additionally, the following web site address provides links to those Indiana counties that
have homepages:

http://www.indianacounties.org/textcounties.htm

The following web site provides links to Indiana State and local government entities that
have web pages on the Internet:

http://www.statelocalgov.net/in.htm

The following county treasure has web pages has sites that provide detailed
information about the annual county tax certificate sales:
Table of Contents

Marion County Treasurer


200 E. Washington Street, Suite 1001
Indianapolis, IN 46204-3356
(317) 327-4444
Fax: (317) 327-4440
Web Sites:
County:
Treasurer: http://www.IndyGov.org/treas/
2002 Property Tax Sale – Info and Procedures:
http://www.IndyGov.org/treas/taxsale/proptax_2001.htm
Introduction:
http://www.IndyGov.org/treas/taxsale/proptax_2001ntroduction.htm
General Procedures:
http://www.IndyGov.org/treas/taxsale/proptax_2001general.htm
Instructions for Buyers:
http://www.IndyGov.org/treas/taxsale/proptax_2001buyers.htm
Table of Contents

Iowa
Type of tax sale system used:
The ninety-nine (99) Iowa Counties use a tax lien certificate system– basically, a
public oral bid auction sale where investors bid on the right to pay the delinquent real
property taxes due on individual parcels of real estate as opposed to bidding on the real
property itself.

Contract for further information: Contact the County Treasurer of each of


Iowa’s 99 counties. The Iowa State Association of Counties (ISAC) provides a free, on-line
"Directory of County Officials in Iowa" that can be printed out county-by-county for any or
all ninety-nine (99) counties at the following web site address:

http://www.iowacounties.org/County%20Info/directory.htm

Extensive information is provided for all 99 Iowa counties, including the name, address,
phone and fax numbers and e-mail address, if available, for all county treasurers. A hard
copy of the Directory can also be ordered for $25.00; see the following web site for an order
form:

http://www.iowacounties.org/CountyDirectory/2001OrderForm.PDF

Or send you personal check for $25.00 ($15.00 if you’re a county employee) to the following
address:

ISAC – Directory Order


701 E. Court Avenue, Suite A
Des Moines, IA 50309-4901

Further information on the Directory can be obtained from ISAC by phoning (515) 244-7181,
faxing (515) 244-6397 or e-mailing tnorman@iowacounties.org.

ISAC also provides Internet links to the various Iowa counties or county offices that
Internet homepages at the following web site:

http://www.iowacounties.org/NewLinksPage.htm

The following web site provides links to Iowa State and local government entities that have
web pages on the Internet:

http://www.statelocalgov.net/ia.htm

The Polk County Treasurer conducts the largest tax sale of any of the ninety-nine
(99) Iowa counties and has, by far, the most extensive Interest site, having a tremendous
amount of valuable information on Iowa tax sales generally and about Polk County tax sales
Table of Contents

in particular. The Polk County Assessor also has a very extensive site, offering database
searches for property use and characteristic information and for comparable sales.

Polk County: http://www.co.polk.ia.us/start.asp


County Treasurer: http://www.co.polk.ia.us/departments/treas/treasb.asp
County Assessor: http://www.assess.co.polk.ia.us/
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Kansas
Type of tax sale system used:
Kansas is a "public oral bid foreclosure auction" tax sale state where the high bidder
gets a deed to the real estate being sold. Such tax sales are frequently termed “Tax
Foreclosure Auction Sales”.

Contract for further information: While Kansas tax foreclosure sales are
conducted by the County Sheriff or an auctioneer hired by the sheriff, generally the best way
to find out about upcoming auctions is to contact the County Treasurer of each of Kansas’s
105 counties.

The Kansas County Treasurer’s Association (KCTA) provides a free, on-line listing
of contact information for each County Treasurer at the following web site.

http://www.kansastreasurers.org/directory/index.html

The National Sheriff’s Association (NSA) publishes an “NSA Sheriffs' Directory


Annual sheriffs’ Directory” for $50.00 plus $5.00 for shipping and handling for nonmembers
that lists contact information for sheriff’s offices throughout the United States, including
Kansas. For more information and to order, contact NSA as follows:

National Sheriff’s Association (NSA)


1450 Duke Street
Alexandria, Virginia 22314-3490
(703) 836-7827 Extension 335 (Publications Section)
E-mail: mterault@sheriffs.org
Web Sites:
MSA: http://www.sheriffs.org/
Directory: http://www.sheriffs.org/directory.htm

The following web site provides links to Kansas State and local government entities
that have web pages on the Internet:

http://www.statelocalgov.net/ks.htm

The following county treasurers provide tax sale information at their Internet web
sites:

Sedgwick County Treasurer


525 N. Main
Wichita, KS 67203
(316) 383-7707
Fax: (316) 383-7113
Web Sites:
Table of Contents

County:
Treasurer: http://www.sedgwick.ks.us/Treasurer/index.html
Delinquent Tax Listing Site (allowing users to view details on all delinquent
properties in county):
http://www.sedgwick.ks.us/Treasurer/DelinquentTax/Index.html
FAQ’s: http://www.sedgwick.ks.us/Treasurer/faq.html
Note: Properties with delinquent taxes of 3 1/2 years are eligible to be sold at
a public auction to the highest bidder. A sale date will be determined at least
30 days prior to any sale. There are usually three sales each year; the sale
dates and listings of properties to be sold will be published in a daily
newspaper designated by Sedgwick County. Currently, that publication is the
Derby Daily Reporter. Listings will also be available in the Treasurer's Office
after publication.
Table of Contents

Kentucky
Type of tax sale system used:
The 120 Kentucky Counties use a tax lien certificate system – basically, a public oral
bid auction sale where investors bid on the right to pay the delinquent real property taxes due
on individual parcels of real estate as opposed to bidding on the real property itself. The
successful bidder receives a certificate of delinquency which represents a lien upon the real
estate described on the face of the delinquent real property tax bill. Interest, at the rate of
12% per annum, accrues upon this certificate from the date of issuance.

Contract for further information: Contact the County Sheriff.

The National Sheriff’s Association (NSA) publishes an “NSA Sheriffs' Directory


Annual sheriffs’ Directory” for $50.00 plus $5.00 for shipping and handling for nonmembers
that lists contact information for sheriff’s offices throughout the United States, including
Kentucky. For more information and to order, contact NSA as follows:

National Sheriff’s Association (NSA)


1450 Duke Street
Alexandria, Virginia 22314-3490
(703) 836-7827 Extension 335 (Publications Section)
E-mail: mterault@sheriffs.org
Web Sites:
MSA: http://www.sheriffs.org/
Directory: http://www.sheriffs.org/directory.htm

For an Internet web site providing links to Kentucky County Sheriff’s Offices having
web sites, see the following web site:

http://www.sheriffs.org/links_across_us.htm#Kentucky

The following web site provides links to Kentucky State and local government
entities that have web pages on the Internet:

http://www.statelocalgov.net/ky.htm

The Boone County Sheriff’s Office provides limited information on county sales of
“delinquent property tax bills” together a “list of delinquent bills” at the following web site:

Boone County Sheriff


2950 Washington Street
P.O. Box 198
Burlington, KY 41005
(859) 334-2175
Fax: (859) 334-2234
Table of Contents

Web Sites:
Sheriff: http://www.boonecountyky.org/sheriff/default.htm
2000 Delinquent Boone County Taxes:
http://www.boonecountyky.org/sheriff/DlqTaxes.htm
Note: The Boone County Sheriff had this to say about the 2000 tax lien sale: “The following
2000 delinquent property tax bills will be offered for sale by the Boone County Sheriff at the
Boone County Courthouse on March 30, 2001 at 1:00.Offers to purchase these bills can be
submitted in writing beginning March 12, 2001 and must be received in this office by March
30, 2001. Offers to purchase can be made in person on the date and time shown above. Offers
should be mailed to Boone County Sheriff, P.O. Box 198 Burlington, KY 41005.”
Listings of Certificates (i.e., delinquent tax bills for 2000 tax lien sale:
http://www.boonecountyky.org/sheriff/DlqRealA_D.htm
Table of Contents

Louisiana
Type of tax sale system used:

The sixty-four (64) Louisiana Parishes and those municipalities whose property taxes
are not collected by the parish conduct “tax sales” selling “the property upon which
delinquent taxes are due, on or before the first day of May of the year following the year in
which the taxes were assessed, or as soon thereafter as possible.” The Louisiana Constitution
provides: “On the day of sale, the collector shall sell the portion of the property which the
debtor points out. If the debtor does not point out sufficient property, the collector shall sell
immediately the least quantity of property which any bidder will buy for the amount of the
taxes, interest, and costs.” Louisiana statutory law further clarifies the Constitutional
provision: “If the property is divisible in kind and a part of the whole is sufficient to satisfy
such aggregate charges, the collector shall require the bid or bids to be for such lesser portion
of the whole property as will satisfy such charges and shall not entertain a bid in excess
thereof. In determining if the property is divisible in kind the description of the property on
the assessment rolls shall be binding on the tax collector. The tax collector shall not be
required and shall be prohibited from dividing the property into smaller quantities than that
contained in the description of the property contained on the assessment rolls. If the tax
collector determines from the description of the property contained on the assessment rolls
that it is not divisible in kind he shall then proceed to sell such lesser undivided interest of the
whole property as will satisfy such charges and shall not entertain a bid in excess thereof.”
The tax collector “shall execute and sign in person or by deputy” a deed termed by statute “a
deed of sale (or tax deed) to purchasers of any real estate sold for taxes.” The deed conveys
the right to possession of the property. For specifically, Louisiana statutory law provides
that: “Upon the presentation of a certified copy of a tax deed ,,, to any judge of competent
jurisdiction …the judge shall in chambers grant an order of seizure and possession,
commanding the sheriff to seize such property and place the purchaser in actual possession
thereof; … but the purchaser may take actual possession without such order, with the consent
or acquiescence of the tax debtor or otherwise, provided no force or violence shall be used.
However, the Louisiana Constitution states: “The property sold shall be redeemable for
three years after the date of recordation of the tax sale, by paying the price given, including
costs, five percent penalty thereon, and interest at the rate of one percent per month until
redemption.”

Contract for further information: Louisiana tax sales are conducted by the sixty-
four (64) “parish tax collector” at the “principal front door of the courthouse in which the
civil district court of said parish” and for those municipalities collecting their own taxes, by
the “municipal tax collector”, who may hold the tax sale for municipal taxes at a municipal
building in lieu of the courthouse in which the civil district court is held. With the exception
of the Orleans Parish, the parish sheriff is the ex-officio parish tax collector. For the
Orleans Parish (which is City-Parish Consolidation Home Rule Charter organization),
contact the Director of Finance as follows:

Director of Finance
Orleans Parish
Table of Contents

City Hall
1300 Perdido Street
New Orleans, LA 70112
(504) 565-6600

The Louisiana Sheriff’s Association has an Internet web site providing a “Sheriffs
Directory” that can be search by “Sheriffs Name” and “Parish Name” at the following web
site address:

http://www.lsa.org/Sheriffs_Directory/Sheriffs_Search/sheriffs_search.html

The National Sheriff’s Association (NSA) publishes an “NSA Sheriffs' Directory


Annual sheriffs’ Directory” for $50.00 plus $5.00 for shipping and handling for nonmembers
that lists contact information for sheriff’s offices throughout the United States, including
Louisiana. For more information and to order, contact NSA as follows:

National Sheriff’s Association (NSA)


1450 Duke Street
Alexandria, Virginia 22314-3490
(703) 836-7827 Extension 335 (Publications Section)
E-mail: mterault@sheriffs.org
Web Sites:
MSA: http://www.sheriffs.org/
Directory: http://www.sheriffs.org/directory.htm

The Police Jury Association of Louisiana (with a “Police Jury” being the Louisiana
counterpart to the County Board of Supervisors or Commissioners) maintains an on-line
“Louisiana Parish Directory” which provides contact information for various parish officials,
but, unfortunately, not parish sheriffs. However, links are provided to parish homepages:

http://www.lpgov.org/directory/index.htm

For a list of Internet links to Louisiana parish sheriff’s offices having web sites, go to
the following web site:

http://www.chico.ca.us/police/louisiana.htm

Annually the Louisiana Municipal Association (LMA) publishes a “Directory of


Municipal Officials”. The 2000 Edition, with information current as of January 1, 2000, cost
$32.00 per copy. For further information or to order, contact LMA as follows:

Louisiana Municipal Association (LMA)


P. O. Box 4327
Baton Rouge, Louisiana 70821
(225) 344-5001
Fax: (225) 344-3057
Table of Contents

(800) 234-8274
Web Sites:
LMA: http://www.lamunis.org/
Municipal Information Order Form:
http://www.lamunis.org/dirorder2.htm
Municipalities on the Web:
http://www.lamunis.org/muniwebs.asp
Louisiana Municipalities with Email access:
http://www.lamunis.org/muniemail.asp

Additionally, LMA has an Internet site that allows user to search for contact information for
Louisiana municipalities by entering the name of the municipality:

http://www.lamunis.org/munis.htm

The following web site provides links to Louisiana State and local government entities that
have web pages on the Internet:

http://www.statelocalgov.net/la.htm

For two parish sheriff and ex-officio tax collectors having an Internet web site
providing limited information about county tax sales, see the following:

Caddo Parish and Ex-Officio Tax Collector


Department of Revenue
Tax Division
Caddo Parish Courthouse, First Floor
501 Texas Street
Shreveport, LA71101-5410
(318) 681-0638
Fax: (318) 429-7670
E-mail: cpsotax@caddosheriff.org
Web Sites:
Parish: http://www.caddo.org/index.html
Sheriff: http://www.caddosheriff.org/index.php3
Tax: http://www.caddosheriff.org/departments/tax.php3

Note: The City of Shreveport located in Caddo Parish collects its own property
taxes. For further information on tax sales conducted by the City of Shreveport, contact the
following office:

City of Shreveport
Revenue Division
Revenue Customer Service
City Hall
1234 Texas Avenue
Table of Contents

Room 3, Ground Floor


P. O. Box 31109
Shreveport, LA 71130
(318) 673-5500
E-mail: revenue@ci.shreveport.la.us
Web Sites:
City: http://www.ci.shreveport.la.us/index.asp
Property Tax Information:
http://www.ci.shreveport.la.us/dept/finance/Revenue/PTXIndex.htm

St. John the Baptist Parish Sheriff's Office


Administrative Civil Services
Tax Division
1801 West Airline Highway
P. O. Box 1600
LaPlace, Louisiana 70068
(985) 652-9513 Extensions 124 (Deputy. Phyllis Chenier)
Fax: (985) 652-7916
E-mail: tax-sale@stjohnsheriff.org
Web Sites:
Sheriff: http://www.stjohnsheriff.org/
Tax Sale Info: http://www.stjohnsheriff.org/TaxSales/2000-Tax-Sale.html
Table of Contents

Maine
Type of tax sale system used:
All properties with delinquent real property taxes that are not paid are eventually
foreclosed and acquired by the city or town in which the property is situation. Those cities
and towns can then dispose of all tax titles acquired by tax lien foreclosure or sewer lien
foreclosure.

Contract for further information: Contact each City or Town, probably the best
official to initially contact is the City or Town Tax Collector.

The State of Maine provides contact information for various officials, including the
Tax Collector, for all of Maine’s cities and towns at the following Internet web site:

http://www.state.me.us/revenue/propertytax/Municipal%20Services%20Files/Municipal%20
Official%20List/Municipality%20list.htm#top

Additionally a FREE booklet containing the information provided at this web site can be
ordered by calling (207) 287-2013.

Additionally, the following web site maintained by the State of Maine provides links
to those Maine cities and towns having web sites:

http://www.state.me.us/living/cities/index.html

The following web site provides links to Maine State and local government entities that have
web pages on the Internet:

http://www.statelocalgov.net/me.htm

For an example of how a particular city disposes of tax titles acquired by tax lien
foreclosure or sewer lien foreclosure, see the City of Biddeford web site:

Tax Collector
Biddeford City Hall
205 Main Street
P.O. Box 586
Biddeford, ME 04005
(207) 284-9326
Fax: (207) 282-8327
Email: gdoyon@biddefordmaine.com
Web Site:
City: http://www.biddefordmaine.com/
Code of Ordinances:
Table of Contents

http://fws.municode.com/CGI-
BIN/om_isapi.dll?infobase=10440.nfo&softpage=newtestMainFrame2
(Thereafter, search for Sec. 2-118, Procedure policy for disposition of foreclosed property.)
Table of Contents

Maryland
Type of tax sale system used:
The twenty-three (23) counties plus the City of Baltimore use a tax lien certificate
system– basically, a public oral bid auction sale where investors bid on the right to pay the
delinquent real property taxes due on individual parcels of real estate as opposed to bidding
on the real property itself.

Contract for further information: Contact the office of the county tax “collector”
with that office often being named the Department or Office of Finance. The Maryland
Association of Counties (MACo) sells a Directory of County Officials. Further information
about the directory can be obtained at MACo's Internet web site:

http://www.mdcounties.org/

Thereafter, clink on the “Publications” link. To order, send $40.00 to the following address:

Maryland Association of Counties


169 Conduit Street
Annapolis, Maryland 21401

For further information on the directory, contact MACo at the following:

(410) 269-0043
Fax (410) 268-1775
klowe@mdcounties.org

Links to other Maryland counties (and the City of Baltimore) having Internet web
pages can be found at the following web site:

http://www.mdcounties.org/link/link.html

The following web site provides links to Maryland State and local government entities that
have web pages on the Internet:

http://www.statelocalgov.net/md.htm

For information on the conduct of Montgomery County tax sales, contact


Montgomery County Treasurer as follows:

Montgomery County
Tax Section
Division of Treasury
Department of Finance
255 Rockville Pike, Suite L15
Table of Contents

Rockville, MD 20850
(240) 777-8950 (Tax Information Telephone Operators)
E-mail: treasmai@co.mo.md.us
Web Sites:
Treasury: http://www.co.mo.md.us/services/finance/
Tax Sale Information:
http://www.co.mo.md.us/services/finance/CountyTaxes/Info%20Taxes/reviews.htm#tax
Table of Contents

Massachusetts
Type of tax sale system used:
Contract for further information: Under Massachusetts law, municipalities (i.e.,
cities and towns) have a number of different systems that they can use to collect delinquent
real property taxes. These different systems open up a number of potential tax sale
investment approaches:

“Bulk Sales of Tax Receivables and Liens by a Tax Collector”: The municipal tax
collector may assign “tax receivables” (i.e., “the right to receive payment of taxes assessed
and due on real and personal property, in one or more fiscal years”) to the highest qualified
bidder at a public sale or auction. A collector who assigns receivables must assign in one
transaction (i.e., in bulk) that are not secured by a tax title (see discussion under “Tax Sale”)
and that belong the same class – residential, open space, commercial, industrial or personal
property – with certain exceptions (i.e., properties in bankruptcy, properties with
“environment problems”, etc.) Further, “The rights and remedies of the purchaser of the
right to receive payment of any individual taxpayer receivable shall be subrogated to all the
rights and remedies of the municipality to receive and enforce payment of such individual
taxpayer receivable and any related tax and interest accrued and to accrue thereon, including,
without limitation, the right to take tax title (see the discussion under “Tax Sale” and under
“Assignments of Tax Titles”) in its own name in the same manner that the municipality is
authorized to take tax titles.”

“Tax Sale”: Massachusetts statutory law provides that: “If the taxes are not paid, the
(municipal tax) collector shall, at the time and place appointed for the sale (of land for
nonpayment of taxes), sell by public auction, for the amount of the taxes and interest, if any,
and necessary intervening charges, the smallest undivided part of the land which will bring
said amount, or the whole for said amount.” The law further states that: “The collector shall
execute and deliver to the purchaser a deed of the land (termed a “Collector’s Deed”), stating
the cause of sale, the price for which the land was sold, the name of the person on whom the
demand for the tax was made, the places where the notices were posted, the name of the
newspaper in which the advertisement of the sale was published, and the residence of the
grantee, and shall contain a warranty that the sale has in all particulars been conducted
according to law. The deed shall convey the land to the purchaser, subject to the right of
redemption.” Additionally, “Such deed shall not be valid unless recorded within sixty days
after the sale.” “The title conveyed by a tax collector's deed … shall be absolute after
foreclosure of the right of redemption by decree of the land court,” and “whoever then holds
the title to land acquired by a sale … may bring a petition in the land court for the foreclosure
of all rights of redemption of said land either after six months from the sale.”

“Assignments of Tax Titles”: Those properties not sold to third party bidders at the
tax sale are purchased by the tax collection “for the town by which the tax is assessed.” By
statute, “Every such deed … shall be in the custody of the town treasurer.” Property so sold
is termed “tax title” property. Additionally, “tax title” property can be created by a
different method. The tax collector can cause to be posted on the property and served on
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the delinquent taxpayer a fourteen days’ notice of the collector’s intention to exercise a so-
called “power of taking” if delinquent taxes are not paid. If the taxes are not paid with
fourteen days after service and posting of that demand for payment, “the collector may take
such land for the town.” An “instrument of taking” (i.e., deed) must thereafter be “recorded
within sixty days of the date of taking.” Massachusetts statutory law provides that: “Title to
the land so taken shall thereupon vest in the town, subject to the right of redemption.” After
recordation, the deed is returned to the municipal treasurer and the property so deeded
becomes “tax title” property. “The treasurer of any city or town holding a tax title may
assign and transfer such tax title to the highest bidder after a public auction, after having
given fourteen days' notice of the time and place of such public auction by publication, …,
and after having posted such notice in two or more convenient and public places in said city
or town, provided that the sum so paid for such assignment is not less than the amount
necessary for redemption, and may execute and deliver on behalf of the city or town any
instrument necessary therefore.” Massachusetts statutory law provides that: “The title
conveyed … by a taking of land for taxes shall be absolute after foreclosure of the right of
redemption by decree of the land court” and “whoever then holds the title to land acquired by
a …taking for taxes may bring a petition in the land court for the foreclosure of all rights of
redemption of said land either after six months from the … taking.”

“Bulk Sales of Tax Receivables and Liens by a Treasurer”: The municipal


treasurer may assign “tax receivables” secured by tax titles to the highest qualified bidder at
a public sale or auction in the same manner as that discussed above after “Bulk Sales of Tax
Receivables and Liens by a Tax Collector”.

“Sale of municipal acquired by foreclose of tax titles”: Massachusetts statutory


law provides that: “The mayor of any city or the selectmen of any town which holds
property acquired by foreclosure of tax titles … may appoint a custodian … (who) acting on
behalf of the city or town, may, notwithstanding any provision of law, ordinance or by-law
inconsistent herewith, sell at public auction any such property.” Further, “The custodian may
reject any and all bids at such sale or any adjournment thereof if in his opinion no bid is
made which approximates the fair value of the property,…”

Contract for further information: Contact the office of the municipal tax collector
or treasurer, as appropriate, or, in the case of consolidation, the municipal treasurer/tax
collector:

The Massachusetts Municipal Association (MMA) provides contact information


for various municipal officials, including that for municipal tax collectors, treasurers and
treasurer/collectors, and a web site provides links to those municipalities having homepages:

Massachusetts Municipal Association (MMA)


60 Temple Place
Boston, MA 02111
(617) 426-7272
(800) 882-1498 (Mass. only)
Fax: (617) 695-1314
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E-mail: info@mma.org
Web Site:
MMA: http://www.mma.org/
City & Town Web Sites:
http://www.mma.org/links/city_town_web_pages.html
Search City and Town Contracts by City or Town Name:
http://www.mma.org/Tango3/city_town_info/Municipal.taf?function=form

The Massachusetts Government Finance Officers Association (MGFOA)


provides names and address listings of MGFOA members, many of whom are municipal tax
collector and/or treasurers; however any mailing to the list must be approved first. For
further information, contact the following:

Marc Waldman
Treasurer/Tax Collector
Town of Wellesley
Wellesley Town Hall, First Floor
525 Washington Street
Wellesley, MA 02181
(781) 431-1019 Extension 260
Fax: (781) 237-5037
E-mail: marcw@ci.wellesley.ma.us
Web Sites:
MGFOA: http://www.mgfoa.org/
Name and Address Listings of MGFOA Members (in Microsoft Word 6.0
RTF (Rich Text Format)):
http://www.mgfoa.org/MGFOA_MemList.html
Wellesley: http://www.ci.wellesley.ma.us/index.html

The following web site provides links to Massachusetts State and local government
entities that have web pages on the Internet:

http://www.statelocalgov.net/ma.htm

For information on City of Boston tax collection process, contact the Taxpayer
Referral and Assistance Center (TRAC) (which was created on June 1, 1998 out of the old
Assessing and Collector/Treasury Departments):

Taxpayer Referral and Assistance Center (TRAC)


1 City Hall Plaza, Room M-5
Boston, MA 02201
(617) 635-4287
E-mail: TRAC@ci.boston.ma.us
Web Sites:
TRAC: http://www.cityofboston.gov/trac/
FAQ: http://www.cityofboston.gov/trac/faq.asp
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For information on City of Boston tax-foreclosed and surplus real estate, contact the
following city department:

City of Boston
Department of Neighborhood Development
Division of Real Estate Management & Sales
Rear Estate Services
26 Court Street
Boston, MA 02108
(617) 635-3880
(617) 635-4191 (Customer Service: The Clearinghouse)
(617) 635-0561
Web Sites:
The Clearinghouse (provides information on tax-foreclosed and surplus to
interested parties):
http://www.cityofboston.gov/////////dnd/M_Clearinghouse.asp
Available Property Inventory:
http://64.67.116.51/REMS1/M_Property_Inventory_Intro_Page.asp
Real Estate Services (use this search engine to locate available tax-foreclosed
land and buildings):
http://www.cityofboston.gov/////////dnd/1_Real_Estate.asp
FAQ: http://64.67.116.51/REMS1/M_Property_Inventory_FAQ_Page.asp

For further information about real estate collection and tax title processes, see the
following Internet web site maintained by the City of Gloucester Treasurer/Collector:

Office of the Treasurer Collector


City of Gloucester
9 Dale Avenue
Gloucester, MA 01930
(978) 281-9700
Fax: (978) 281-8472
Web Sites:
City: http://www.ci.gloucester.ma.us/
Treasurer/Collector: http://www.ci.gloucester.ma.us/treasurer/index.htm
Real Estate Tax Collection and Tax Title Processes:
http://www.ci.gloucester.ma.us/treasurer/info.htm
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Michigan
Type of tax sale system used:
Beginning on the third Tuesday in July, the county treasurer of each of Michigan’s
eighty-three (83) counties or the Department of Natural Resources of the State of Michigan,
if a county has so elected, may hold one or more property sales at one or more convenient
locations at which real property foreclosed by judgment shall be sold by public auction to the
person bidding the highest amount above the minimum bid, being the minimum amount
established by the county or the Department of Natural Resources, if it conducts the sale, for
which the real property may be sold but that amount must include all delinquent taxes,
interest, penalties and fees due on the property together with the estimated expenses of
administering the sale, including all preparations for the sale. The high bidder must pay “by
cash, certified check, or money order at the close of each day's bidding.” Thereafter,
beginning on the third Tuesday in September, all property not previously sold by the county
or the Department of Natural Resources, as the case might be, shall be re-offered for sale,
subject to the same requirements as the prior sale. Thereafter, beginning on the third
Tuesday in November immediately succeeding the prior sale), all property not previously
sold shall again be re-offered for sale, subject to the same requirements as the prior sale
except that the minimum bid shall not be required.

Note: On July 22, 1999, the Governor of Michigan signed Public Act 123 of 1999
that was filed with the Michigan Secretary of State on July 23, 1999 and became effective on
July 23, 1999. The new law substantially changed the Michigan tax sale system, replacing a
tax lien foreclosure system with the current public oral bid foreclosure system.

Contract for further information: Contact the county treasurer of each of


Michigan’s eighty-three (83) counties to determine if the county treasurer will sell the tax-
foreclosed real property; otherwise contact the Department of Natural Resources of the
State of Michigan.

The Michigan Association of County (MAC) has a free Internet web site that allows
users to obtain contact information (including the county treasurer and, if there’s one, web
site for all eighty-three (83) Michigan Counties. For further information, see the following:

Michigan Association of County (MAC)


935 N. Washington Avenue
Lansing, Michigan 48906
(800) 258-1152 or (517) 372-5374
Fax: (517) 482-4599
E-mail: warren@miaco.org
Web Sites:
MAC: http://www.miaco.org/index2.html
County Contact Listings: http://www.miaco.org/counties.html
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The following web site provides links to Georgia State and local government entities
that have web pages on the Internet:

http://www.statelocalgov.net/mi.htm

The following counties have web sites providing some information about the new
Michigan public oral bid tax sale process:

Bay County Treasurer


515 Center Ave.
Bay City, Michigan 48708
(517) 895-4285
Fax: (517) 895-4082
Web Sites:
County: http://www.co.bay.mi.us/
Treasurer:
http://www.co.bay.mi.us/bay/home.nsf/public/C1718EDD3A0332D285256A7E006CE80C?
OpenDocument
Property Foreclosures:
http://www.co.bay.mi.us/bay/home.nsf/public/75C709CEF8255D5B85256A9C005449A8?O
penDocument

Clinton County Treasurer


100 E. State Street, Suite 2400, 2nd Floor
P.O. Box 39
St. Johns, MI 48879
(989) 224-5280
Fax: (989) 224-5102
Web Sites:
County: http://www.clinton-county.org/
Treasurer: http://www.clinton-county.org/treasurer.html
Q & A re: Delinquent Foreclosure Procedures:
http://www.clinton-county.org/Treasurer/PA123.htm#info

Genesee County Treasurer


1101 Beach Street,
Flint, MI 48502-1475
(810) 257-3059
Fax: (810) 257-3885
Web Sites:
County:
Treasurer: http://www.co.genesee.mi.us/treasurer/index.htm
Delinquent Tax Information:
http://www.co.genesee.mi.us/treasurer/delrealproptaxes.html
Q& A re: Tax Information:
http://www.co.genesee.mi.us/treasurer/faq.html#ANCHOR2
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Links to Newspaper Articles – Many dealing with new tax sale laws:
http://www.co.genesee.mi.us/treasurer/news.html

The Michigan Department of Natural Resources (DNR), by its own statement,


offers thousands of tax-reverted parcels for sale each year. The State of Michigan receives
these parcels due to non-payment of county property taxes. DNR offers them at public oral
bid land auctions and issues a quitclaim deed to the high bidder that conveys the State's
interest in the property. DNR’s auctions are typically held in four regions of the state with
times and locations that may vary from one year to the next, with the 2001 sales having been
held on Tuesday, Wednesday, Thursday and Friday, August, 21, 22, 23 and 24 in Flint,
Michigan. Information on these auctions is posted at a DNR web site. For further
information, contact the DNR as follows:

Office of Property Management


Department of Natural Resources (DNR)
Office of Property Management
Reversion & Land Records Section
State of Michigan
Stevens T Mason Building
P.O. Box 30448
Lansing, MI 48909-7948
(517) 373-1250
E-mail: drn-lmsd-public-auctions@state.mi.us
Web Sites:
DNR: http://www.dnr.state.mi.us
(After arriving at site, use internal links. Go to “Hot Topics” and
click on the link “Land Auction Sales”. Information on upcoming
sales, if any, will be posted.)
Public Auction Sales of Tax-Reverted Lands:
http://www.dnr.state.mi.us/SubIndex.asp?SubLinkID=216&sec=main&parent=169&imageid=4
Rules and Regulations:
http://www.dnr.state.mi.us/pdfs/land/trauction/Rules_Regulations_web.pdf
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Minnesota
Type of tax sale system used:
All properties with delinquent real property taxes that are not paid are eventually
foreclosed and acquired by one of the eighty-seven (87) counties in which the property is
situation.

The Delinquent Tax & Forfeited Land Office for Hennepin County (which
includes the City of Minneapolis) states the following:

Minnesota Tax Lien Judgement Certificates are no longer sold. This certificate
sale process was abolished by the Minnesota Legislature in 1974 as found in
Minnesota Statutes, Chapter 280.001. If delinquent property taxes remain unpaid,
title to the land and buildings will then Forfeit and "absolute title thereto has vested in
the State of Minnesota" as described in Minnesota Statutes, Chapter 281.23,
Subdivision 9. Period of redemption are described in Minnesota Statutes, Section
281.17.

The Delinquent Tax & Forfeited Land Office goes on to state that:

Upon Forfeiture, such parcels are compiled into a list called a Conservation /
Non-Conservation List. This list is then forwarded to the municipality within which
the land lies for a 90 day review period as per Minnesota Statutes, Chapter 282.
During said review period, the municipality has the options of approving the lands, by
means of a Resolution, for one of the following classifications:
1.Public Auction
2.Adjacent Owner Sale (non-buildable parcels only)
3.Conveyance to the city for an authorized public use
4.Further review by means of a temporary hold.

Former owners have lost all right, title and interest in the real property as of the
date of Forfeiture (see M.S. 281.23, Subd. 9 & M. S. 282.324). However, Minnesota
Statutes do permit the former owners a right to "make an application" to Repurchase
the forfeited parcel. The resulting decision is solely at the County Board’s discretion.

Subdivision 7, Minnesota Statutes, Chapter 282.01 provides that:

The county auditor shall offer the parcels of land in order in which they appear in the
notice of sale, and shall sell them to the highest bidder, but not for a less sum than
the appraised value, until all of the parcels of land shall have been offered, and
thereafter shall sell any remaining parcels to anyone offering to pay the appraised
value thereof, ... (Emphasis added.)

As stated by Washington County,:


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All parcels are offered at public auction and sold to the highest bidder. The minimum
bid acceptable is the basic sale price, which is equal to the appraised value plus any
extra charges for special assessments levied after forfeiture as shown on the
publication list.

The "appraised value" of real property means the same thing as its "market value.
Subdivision 8, Minnesota Statute, Chapter 272.03 provides that:

"Market value" means the usual selling price at the place where the property to which
the term is applied shall be at the time of assessment; being the price which could be
obtained at a private sale or an auction sale, if it is determined by the assessor that the
price from the auction sale represents an arms length transaction. The price obtained
at a forced sale shall not be considered.

Obviously, if real estate sold at "tax sales" has to be sold at "appraised value", then
Minnesota tax sale investors are highly unlikely to ever buy real estate at such sales for just a
few pennies on the dollar. Tax sale investors would be well advised to purchase tax sale real
estate directly from the owner prior to the county taking title to that property.

Contract for further information: For further information on the public oral bid
auction of “Tax Forfeited Land Auctions”, contact each of Minnesota’s eighty-seven (87)
county governments.

The Association of Minnesota Counties (AMC) publishes a “County Directory”


that, among other information, lists courthouse contact information, as well as contact
information for commissioners and main department heads. For further information, contact
AMC as follows:

Association of Minnesota Counties (AMC)


125 Charles Avenue
Saint Paul, MN 55103-2108
(651) 224-3344
Fax: (651) 224-6540
E-mail: pizinger@mncounties.org
Web Sites:
AMC: http://www.mncounties.org/
County Directory: http://www.mncounties.org/Publications/publicat.htm
County Websites:
http://www.mncounties.org/About%20Counties%20&%20AMC/county_websites.htm
County Seats & Demographics:
http://www.mncounties.org/About%20Counties%20&%20AMC/county_demographics.htm
(Note: The above web site provides addresses for the various counties, but no phone
numbers.)
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The following web site provides links to Minnesota State and local government
entities that have web pages on the Internet:

http://www.statelocalgov.net/mn.htm

For further information, contact the following Hennepin County office:

Taxpayer Services Department


Property Tax Division
Tax-Forfeit & Property Revenue Office
Property Tax Services Unit
A-600 Government Center
Minneapolis, MN 55487
(612) 348-3734
Fax: (612) 348-9677
E-mail: Ray.Ball@co.hennepin.mn.us
E-mail: Gary.Hoecherl@co.hennepin.mn.us
E-mail: Rory.Lucas@co.hennepin.mn.us
Web Sites:
Hennepin County: http://www.co.hennepin.mn.us/
Notice To Tax Lien & Forfeited Land Investors:
http://www.co.hennepin.mn.us/taxsvcs/TFL/taxliens.htm
Auction Notice with List of Properties to be sold:
http://www.co.hennepin.mn.us/taxsvcs/gstxtfla.htm
Terms of Sale:
http://www.co.hennepin.mn.us/taxsvcs/TFL/auction9/termsofsale.htm
Supplemental Information:
http://www.co.hennepin.mn.us/taxsvcs/TFL/auction9/supplemental.htm
Buying "As-Is" Addendum:
http://www.co.hennepin.mn.us/taxsvcs/TFL/as-is.htm
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Mississippi
Type of tax sale system used:
Mississippi tax sales – termed “Sales of Land for Taxes” – are public oral bid
foreclosure sales of the real property that is security for the delinquent real property taxes
conducted by the eighty-two (82) counties and certain municipalities were, after a two year
redemption period measured from the date of sale, the high bidder gets a quitclaim deed. The
Mississippi tax sale system operates similarly to a typical tax lien certificate system except
that the property itself is bid up and, after the expiration of the two-year period of redemption
the high bidder automatically receives a deed to the property. Typically, such sales are held
on the last Monday in August.

Contact for further information: Contact the County or Municipal Tax Collector.

The following web site provides links to Mississippi State and local government
entities that have web pages on the Internet:

http://www.statelocalgov.net/ms.htm

Disposition of properties struck off to the State:


Every year each of Mississippi’s eight-two (82) County Chancery Clerks must send to
the Mississippi Secretary of State a list of real property that no person bid the “whole amount
of taxes and all costs incident to the sale” for at the annual “Sale of Land for Taxes” and,
consequently, the tax collector struck off to the State which the former owner had not
redeemed by the two-year statutory deadline. The properties on these lists are entered into
the State’s tax forfeited inventory and offered for sale by the Public Lands Division of the
Secretary of State’s Office. The purchase price is normally set at fifty percent (50%) of the
property’s fair market value (being either the county assessor’s certification of the most
recent “true value of the land” or an appraisal report by a licensed real estate appraiser
chosen by the Secretary of State).

Contract for further information: For further information on these properties,


contact the Public Lands Division of Mississippi Secretary of State’s Office:

Mississippi Secretary of State


Public Lands Division
401 Mississippi Street
P.O. Box 136
Jackson, MS 39205-0136
(601) 359-1350 (Switchboard)
(601) 359-6373 (Public Lands Division)
(866) 835-2637 (Pubic Lands Division in State Toll Free Number)
Fax: (601) 359-1461
E-mail: gmcwhorter@sos.state.ms.us
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Web Sites”
Secretary of State: http://www.sos.state.ms.us/
Public Lands Div: http://www.sos.state.ms.us/msos/sec-of-statex.htm
Tax Foreclosed Lands: http://www.sos.state.ms.us/msos/tax-lands.htm
FAQ: http://www.sos.state.ms.us/msos/faq-TF.htm
Purchase Application Process:
http://www.sos.state.ms.us/msos/app-TF.htm
Patent Process: http://www.sos.state.ms.us/msos/patent-TF.htm
Administrative Rules: http://www.sos.state.ms.us/msos/tftable.htm
Inventory Tax Foreclosed Lands:
http://www.sos.state.ms.us/msos/inven-tf.htm
Mississippi County Map: http://www.sos.state.ms.us/msos/county.htm
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Missouri
Type of tax sale system used:
The 115 Missouri counties use a tax lien certificate system– basically, a public oral
bid auction sale where investors bid on the right to pay the delinquent real property taxes due
on individual parcels of real estate as opposed to bidding on the real property itself.

Contract for further information: Contact the “County Collector” (often called
the Collector or Collector of Revenue) of each of Missouri’s 115 counties. If the county has
adopted township organization (e.g., Bates, Dade, DeKalb, Dunklin, Gentry, Grundy, Henry,
Linn, Mercer, Nodaway, Putnam, Stoddard, Texas and Vernon), then contact the "treasurer
and ex officio collector". Additionally, where applicable the term “county collector” shall
also refer to the collector, or other proper officer, collecting taxes in a city or town.

The Missouri Association of Counties (MAC) has an Internet links to those Missouri
Counties having web site at the following web site:

http://www.mocounties.com/county_links.htm

The following Missouri Counties have Collectors’ web sites providing an explanation of the
Missouri tax certificate system:

Boone County Collector


Boone County Government Center
801 East Walnut, Room 118
Columbia, MO 65201-7727
Phone: (573) 886-4285
Fax: (573) 886-4294
County Web Site: http://www.showmeboone.com/
Collector: http://www.showmeboone.com/COLLECTOR/
(Note: See the links for Delinquent Tax Certificate Sale, Redeeming Tax Sales
Property, and Collector’s Deed.)

Platte County
Collector of Revenue
Administration Building
415 Third St. Suite 40
Platte City, MO 64079
Fax: (816) 858-3357
(816) 858-3359
Email: spalmer@co.platte.mo.us
County Web Site: http://co.platte.mo.us/
Collector: http://co.platte.mo.us/collector.html
Tax Sale: http://co.platte.mo.us/2001taxsale.htm
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Perry County
Collector of Revenue
321 N Main, Suite 4
Perryville, Mo. 63775
(573) 547-4422
Fax: (573) 547-7367
E-mail: perrycol@brick.net
Web Site: http://www.perrycountymo.com/
Collector: http://www.perrycountymo.com/county/collector.htm
Tax Sale:
http://www.perrycountymo.com/county/geninfo.htm#Delinquent%20Land%20%20Sale

For tax sales for the City of St. Louis, contact the following office:

Collector of Revenue
Real Estate Tax Department
City of St. Louis, Missouri
City Hall, Room 109
St. Louis, MO 63103
(314) 622-4101
Fax: 314) 589-6159 (fax)
Web Site: http://stlouis.missouri.org/citygov/collector/
FAQ: http://www.slpl.lib.mo.us/CityHall/Revenue/real.htm#10
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Montana
Type of tax sale system used:
The fifty-six (56) Montana counties use a tax lien certificate system– basically, a
public oral bid auction sale where investors bid on the right to pay the delinquent real
property taxes due on individual parcels of real estate as opposed to bidding on the real
property itself.

Contract for further information: Contact the “County Treasurer” of each of


Montana’s fifty-six (56) counties.

Over-the-counter sales:
Those tax liens not sold at the annual sale are required to be sold over-the-counter on
a first-come, first-served basis.

Contact for further information: Contact the County Treasurer of each of


Montana’s fifty-six (56) counties.

Disposition of unsold tax liens:


Those properties having tax liens not sold at the annual tax lien sale and not
subsequently sold over-the-counter during the redemption period are eventually deeded to the
county. Thereafter the properties are initially sold at a public oral bid auction sale, with the
opening bid being determined by the county but may not be set for less than “an amount
sufficient to recover the full amount of taxes, assessments, penalties, and interest due at the
time the tax deed was issued to the county plus the county's costs in taking the tax deed and
in conducting the sale and additional taxes due, if any, at the time of the sale.” Thereafter the
county may sale properties over-the-counter, at prices determined by the County Board of
Commissioner but “not less than 70% of the appraised value of the property.”

Contact for further information: Contact the County Board of Commissioners of


each of Montana’s fifty-six (56) counties.

Information on Montana’s fifty-six (56) counties can be obtained from an Internet


web site maintained by the Montana Association of Counties:

Montana Association of Counties


2715 Skyway Drive
Helena, MT 59602-1213
(406) 442-5209
Fax: (406) 442-5238
Email: maco@maco.cog.mt.us
Web site: http://www.discoveringmontana.com/maco/
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County Information: http://www.discoveringmontana.com/maco/page12.html

At the time of writing this, no Montana County had any information on Montana tax
certificate sales on the Internet; however one county, Yellowstone County, had information
on the County Board of Commissioner’s property sales (termed a “Tax Title Property” sale):

Yellowstone County Commissioners


Yellowstone County Courthouse
217 N. 27th Street
P.O. Box 35000
Billings, MT 59107
(406) 256-2701
Web Site: http://www.co.yellowstone.mt.us/javadefault.asp
Commissioners: http://www.co.yellowstone.mt.us/commissioners/
Tax Title Sale: http://www.co.yellowstone.mt.us/clerk/taxlist.asp

For further information on Yellowstone County tax certificate sales, contact the
Yellowstone County Treasurer:

Yellowstone County Treasurer


Yellowstone County Courthouse
217 N. 27th Street
Billings, MT 59107
(406) 256-2802
E-mail: csellers@co.yellowstone.mt.us
Web Site: http://www.co.yellowstone.mt.us/javadefault.asp
Table of Contents

Nebraska
Type of tax sale system used:
The ninety-three (93) Montana counties use a tax lien certificate system– basically, a
public oral bid auction sale where investors bid on the right to pay the delinquent real
property taxes due on individual parcels of real estate as opposed to bidding on the real
property itself. Sales are held on the first Monday of March each year

Contract for further information: Contact the County Treasurer of each of


Nebraska’s ninety-three (93) counties.

Over-the-counter sales:
Those tax liens not sold at the annual sale are required to be sold over-the-counter on
a first-come, first-served basis.

Contact for further information: Contact the County Treasurer of each of


Nebraska’s ninety-three (93) counties.

The Nebraska Association of County Officials (NACO) publishes a “Directory of


County Officials in Nebraska” which costs $15.00 including shipping and handling. For
further information on this directory or to order, contact NACO as follows:

Nebraska Association of County Officials


Mayfair Building
625 South 14th Street, Suite A
Lincoln, NE 68508-2793
(402) 434-5660
Fax: (402) 434-5673
Web Site: http://www.nacone.org/
Directory: http://www.nacone.org/pubs.htm

Additionally, NACO provides a web site with links to county web sites:

http://www.nacone.org/county_web.htm

The Douglas County Treasurer provides information about county tax sales on the
Internet. Contract the Treasurer as follows:

Douglas County Treasurer


Civic Center
1819 Farnam, Room H-03
Omaha Nebraska 68183-0003
(402) 444-7082 Administration
(402) 444-7103 Information
Table of Contents

(402) 444-7272 Tax Sales


Fax: (402) 444-7699
E-mail: jhaney@co.douglas.ne.us
Treasurer: http://www.co.douglas.ne.us/dept/treasurer/
Tax Sales: http://www.co.douglas.ne.us/dept/treasurer/PT_frame.htm
Table of Contents

Nevada
Type of tax sale system used:
Nevada tax sales – termed "trustee sales" – are "public oral bid foreclosure auction"
tax sales where the property that is security for the delinquent real property taxes is sold to
the highest bidder.

Contract for further information: Contact the office of each of Nevada’s


seventeen (17) County Treasurers.

Clark County (being the Los Vegas Metropolitan Area) has one of the most
complete and useful Internet web sites for tax sale investors of any county in the United
States. For further information, contact the Clark County Treasurer’s Office:

Clark County Treasurer


Clark County Government Center
500 South Grand Central Parkway
P.O. Box 551220
Las Vegas, Nevada 89155-1220
(702) 455-4323
Fax: (702) 455-5969
E-mail: trinfo1@co.clark.nv.us
Web Sites:
Clark County: http://www.co.clark.nv.us/
County Services: http://www.co.clark.nv.us/services/services.htm
County Treasurer: http://www.co.clark.nv.us/treasurer/content.htm
Trustee Sales: http://www.co.clark.nv.us/treasurer/delinq.htm
Frequently Asked Questions: http://www.co.clark.nv.us/treasure/trusfaq.htm
Registration Form: http://www.co.clark.nv.us/treasure/regform.htm
Properties Held in Trust
Subject to Trustee Sale http://www.co.clark.nv.us/treasurer/trs2000.htm

Note: Nevada uses a tax lien certificate system to foreclose on “Special


Assessments”, improvements that have been done on a property, usually at the property
owner’s request, for which bonds are issued to pay for the cost of the improvement. Typical
improvements include pavement, curbs, gutters, streetlights, and driveways. Property owners
make semi-annual payments of principal and interest to repay the bonds.

For further information, see the following Clark County Treasurer web sites:

Special Assessment - Frequently Asked Questions - Tax Lien Certificates:


http://www.co.clark.nv.us/treasurer/sa_faq.htm
Sales List: http://www.co.clark.nv.us/treasurer/sa_sale.htm
Table of Contents

New Hampshire
Type of tax sale system used:
New Hampshire uses a "tax lien certificate" system – basically, a public oral bid
auction sale where investors bid on the right to pay the delinquent real property taxes due on
individual parcels of real estate as opposed to bidding on the real property itself. Further, tax
sales (termed by statute "tax lien" sales) are conducted by towns and cities. However, very
few tax lien sales are held in New Hampshire. One reason is that towns or cities (i.e.,
municipalities) can pursuant to New Hampshire statutory law adopt provisions that provide
for "a real estate tax lien procedure under which only a municipality or county where the
property is located or the state may acquire a tax lien against land and buildings for
unpaid taxes." If the municipality acquires title to the property, it is typically referred to as
“tax-deeded property” and can be resold by the municipality pursuant to state law and local
code.

Contract for further information: Contact tax collector for each town or city of
interest to determine if municipality conducts tax lien sales The State of New Hampshire
provides information on all towns and cities, including contact information, at the following
Internet web site:

http://www.state.nh.us/municipal/index.html

For examples of cities having Internet web sites providing limited information on the tax sale
process, see the following:

City of Concord
Collections
41 Green Street
Concord, NH 03301
(603) 225-8540
Fax: (603) 230-3656
E-mail: collection@ci.concord.nh.us
Web Site: http://www.ci.concord.nh.us/ (Navigate to the web page entitled
“Delinquent, Lien and Tax Deeded Property Information”).

City of Dover
Finance Department
Tax Collections Division
288 Central Avenue
Dover, NH 03820
(603) 516-6019
Web Site: http://www.ci.dover.nh.us/ (For information of the New Hampshire teal
property taxation process, navigate to the web page entitled “Taxpayer Information About
the Property Taxation Process”. To read the local code governing the “Disposing of Tax-
Table of Contents

Deeded and City Owned Real Estate”, navigate to the web page entitled “City Property –
Chapter 79”.)
Table of Contents

New Jersey
Type of tax sale system used:
New Jersey uses a “tax lien certificate” tax sale system where, in effect, the right to
pay delinquent taxes is sold, as opposed to the real property that is security for the delinquent
taxes. New Jersey tax certificate sales – termed “tax sales” – are conducted annually by the
municipalities (i.e., city, borough or township). New Jersey statutory law provides that:
“Copies of the notice of a tax sale shall be set up in five of the most public places in the
municipality, and a copy of the notice shall be published in a newspaper circulating in the
municipality, once in each of the four calendar weeks preceding the calendar week
containing the day appointed for the sale.” At the time and place specified in the notice of
sale, or public announcement of adjournment of such sale, the municipal tax collector shall
sell at public auction each parcel of real property which has been so advertised, upon which
the municipal liens remain unpaid, for the amount for which the parcel was advertised, being
all taxes, assessments and other municipal charges which were a lien at the close of the fiscal
year plus all unpaid installments of assessments for benefits theretofore levied and existing as
immediate or direct benefits, whether then payable or not, so that the list shall be a complete
statement of all municipal charges against the property existing at the close of the fiscal year,
together with all interest and costs on all of the items of the list computed to date of sale.
Each tax lien certificate will be sold to such person as will bid the lowest rate of interest, but
in not case in excess of eighteen percent (18%). Further, “If at the sale a person shall offer to
purchase subject to redemption at a rate of interest less than 1%, he may, in lieu of any rate
of interest to redeem, offer a premium over and above the amount of taxes, assessments or
other charges, as in this chapter specified, due the municipality, and the property shall be
struck off and sold to the bidder who offers to pay the amount of such taxes, assessments or
charges, plus the highest amount of premium.” Additionally, “The officer making sale shall
strike off and sell to the municipality in fee for redemption any parcel of real property
purchased in accordance with a successful bid made pursuant to a resolution of the governing
body or at 18% any parcel of real property for which there shall be no other purchaser, and
the municipality shall have the same remedies and rights as other purchasers, including the
right to bar or foreclose the right of redemption.” The “high” bidder receives a “certificate of
sale” from the municipal tax collector within ten (10) days following the tax sale and the
bidder “may record the certificate of sale in the office of the clerk or register of deeds of the
county in which the land is situate, as a mortgage of land” and “it shall, unless so recorded
within three months of the date of sale, be void as against a bona fide purchaser, lessee or
mortgagee whose deed, lease or mortgage is recorded before the recording of the certificate.”
The owner, his heirs, holder of any prior outstanding tax lien certificate, mortgagee, or
occupant of real property that is security for the tax lien certificate sold for municipal taxes,
assessment for benefits or other municipal charges, may redeem it at any time until the right
to redeem has been cut off, by paying to the collector, or to the collector of delinquent taxes
on lands of the municipality where the land is situate, for the use of the purchaser, his heirs or
assigns, the amount required for redemption. After two years from the date of sale, the
certificate holder an institute a judicial action to foreclose the right of redemption.
Table of Contents

Disposition of unsold tax liens:


Those certificates not sold to third party bidders to the annual “tax lien certificate” tax
sale are stuck off to the municipality. When a municipality acquires tax certificate by reason
of its having been struck off and sold to the municipality at a sale for delinquent taxes and
assessments, the governing body thereof may by resolution authorize a private sale of the
certificate of tax sale, together with subsequent liens thereon, for (generally speaking) not
less than the amount of liens charged against such real estate.

Contract for further information: Contract the municipal (i.e., city, borough or
township) tax collector.

The New Jersey State League of Municipalities publishes an annual “Municipal


Directory” costing $25.00. Additionally, there are links to some 379 municipal web sites.
For further information and to order the Municipal Directory, contact the League as follows:

New Jersey State League of Municipalities


407 West State Street
Trenton, NJ 08618
(609) 695-3481
Fax: (609) 695-3461
Web Sites:
League: http://www.njslom.org/
Municipal Web Sites (with 379 municipal web sites listed):
http://www.cityconnections.com//muni/muniview.html
Municipal Directory:
http://www.njslom.org/ (then click on the clink “Publications
Available From the League”. In addition, there is an on-line order
form that can be printed out.)

For information on Township of Ocean tax certificate sales, contact the following:

Township of Ocean
Tax Collection Office
399 Monmouth Road (corner of Deal and Monmouth Roads)
Oakhurst, NJ 07755-1589
(732) 531-5000 Extensions 340 and 341

Web Sites:
Township: http://www.oceantwp.org/
Thereafter, clink on the clink named “Tax Collection” and thereafter on the
links named “Helpful Hints” and ““About the Tax Collection System”.

For information about the purchase of real property owned by the City of Trenton
“obtained from property owners who failed to pay their property taxes”, contact the
following office:
Table of Contents

Division of Real Estate


City of Trenton
City Hall Annex, Third Floor
319 East State Street
Trenton, New Jersey 08608
(609) 989-3512 (For “City Owned Property List, ask for Blanca Valentin)
Web Sites:
Department of Housing & Economic Development:
http://www.trentonnj.org/housing.html
Division of Real Estate:
http://www.trentonnj.org/housreal.html
Buying city acquired tax sale property:
http://www.trentonnj.org/housbuylease.html
Table of Contents

New Mexico
Type of tax sale system used:
New Mexico tax sales – termed “Delinquent Property Tax Sales” – are public oral bid
foreclosure sales of real property. These tax sales are conducted throughout the year by a
state agency, the Delinquent Property Tax Bureau of the Taxation and Revenue
Department; however such sales are held in the county where the real property being sold is
located, generally at the county courthouse. New Mexico has thirty-three (33) counties.

Contract for further information: Contract the following state agency:

State of New Mexico


Taxation and Revenue Department
Property Tax Division
Delinquent Property Tax Bureau
Pinon Building
1220 St. Francis Drive, 2nd Floor, Room 207
Santa Fe, NM 87501
P.O. BOX 25126
Santa Fe, NM 87504-5126
(505) 827-0883
Fax: (505) 827-0879
Web Site: http://www.state.nm.us/tax/ptd/delhmpg.htm
Freddy Chavez
Bureau Chief
FreddyC@state.nm.us

For information on sales currently being conducted, go to the “Scheduled Public


Auction Sales” Internet web site:

http://www.state.nm.us/tax/ptd/saleint.htm

For information as to when a sale may be conducted in a given county that is not listed at the
Scheduled Public Auction Sales site, contact the Delinquent Property Tax Bureau at (505)
827-0883.

A list of properties being offered for sale for any particular auction can be obtained at
the “Scheduled Public Auction Sales” Internet site listed above or can be obtained by
physically going to offices of the Delinquent Property Tax Bureau listed above – such lists
are not mailed out. Additionally, copies of such sales lists can be obtained through the office
of the appropriate county Treasurer, Assessor or Clerk should those offices choice to
provide such information. A list of the addresses, phone and fax numbers, e-mail addresses
and web site for the various county Treasurers, Assessors and Clerks can be found at the
following web site:
Table of Contents

http://www.state.nm.us/tax/ptd/delaofin.htm
Table of Contents

New York
Type of tax sale system used:

Under the Uniform Delinquent Tax Enforcement Act, delinquent tax liens that are
held and owned by a tax district (e.g., basically, a county, city, village or town which collects
– or "enforces" – its own delinquent taxes) are judicially foreclosed "in rem" (i.e., against the
real property as opposed to the property owner) by that district. The real estate that is
security for the delinquent tax liens that are foreclosed becomes the property of the tax
district. After acquiring title through the judicial foreclosure process, New York statutory
law provides that the tax district can sell the foreclosed real estate. More specifically, the law
provides the following:

1. Whenever any tax district shall become vested with the title to real property
by virtue of a foreclosure proceeding brought pursuant to the provisions of this
article [being Article 11, Procedures for Enforcement of Collection of Delinquent
Taxes, i.e., the "Uniform Delinquent Tax Enforcement Act"], such tax district is
hereby authorized to sell and convey the real property so acquired, either with or
without advertising for bids, notwithstanding the provisions of any general, special or
local law

2. No such sale shall be effective unless and until such sale shall have been approved
and confirmed by a majority vote of the governing body of the tax district, except that
no such approval shall be required when the property is sold at public auction to
the highest bidder.

Contract for further information: Contract each Tax District that collects its own
real property taxes. Start with New York’s fifty-eight (58) counties and then research New
York’s municipalities:

The New York State Association of Counties (NYSAC) publishes an annual


“County Directory” costing $75.00 that lists extensive county contact information; however
there is also a free on line County Directory that lists, among numerous other officials and
offices, the county “Real Property Tax Administration”. For an example of such a listing,
below:

Results for county officials in New York State in Albany County working in Real Property
Tax Administration:

Albany County
Mr. John F. Lynch
Real Property Tax Director
112 State Street
Rm. 820
Albany, NY 12207
Phone: (518) 447-7050 Fax: (518) 447-7055
Table of Contents

For further information or to order the printed County Directory, contract NYSAC as
follows:

The New York State Association of Counties (NYSAC)


111 Pine Street
Albany, New York 12207
(518) 465.1473
Fax: (518) 465.0506
E-Mail: info@nysac.org
E-Mail: gpetri@nysac.org (County Directory Information)
Web Sites:
NYSAC: http://www.nysac.org/
Links to County with Internet Homepages:
http://www.nysac.org/nysac/countylinks.html
County Directory On-Line:
http://www.nysac.org/nysac/countydir/index.asp

The Association of Towns of the State of New York publishes bi-annually a


“Directory of Town Officials” (2000) that contains the names, addresses, phone and fax for
over 15,000 Town Officials, information on all 932 towns in New York State. The Directory
costs $50.00. For further information and to order, contact the Association as follows:

The Association of Towns of the State of New York


146 State Street
Albany, NY 12207
(518) 465-7933
Fax: (518) 465-0724
E-mail: ksplain@nytowns.org
Web Sites:
Association: http://www.nytowns.org/
Publications: http://www.nytowns.org/products/products.asp
Links to Individual Town Web Sites:
http://www.nytowns.org/links/links2.htm

For another Internet web site providing links to the various New York municipalities
having homepages, go to the following web site:

http://www.cityconnections.com/ny/nymunvu.html

For example of a New York County providing information about tax sales, see the
following information for Suffolk County.

Suffolk County Planning Department


Division of Real Estate
Auction Unit
Table of Contents

H. Lee Dennison Building – 2nd Floor


100 Veterans Memorial Highway
P. O. Box 6100
Hauppauge, NY 11788-0099
(631) 853-5191
Fax: (631) 853-4044
Web Sites:
Planning Department: http://www.co.suffolk.ny.us/planning/
Division of Real Estate:
http://www.co.suffolk.ny.us/planning/Functions/Divisions/RealEstate/RealEstate.html
Surplus County-Owned Real Estate Auction Sale Listings:
http://www.co.suffolk.ny.us/auction/index.html
Auction Sale Surplus County-Owned Improved Real Estate for 1st Time Homeowners:
http://www.co.suffolk.ny.us/shop/index.html
Terms and Conditions of Auction Sales:
http://www.co.suffolk.ny.us/shop/terms.html

If you wish to receive a brochure for the next auction, mail a check or money order in the
amount of two dollars ($2.00) for mailing costs together with your name and address to the
Division of Real Estate, Attention: Auction Unit – 2nd Floor, at the P.O. box listed above.
All requests for brochures to be mailed must be received by the division of real estate five
weeks prior to the date of the auction. For a request for notice of upcoming auctions from
that can be printed out, see the following web site:

http://www.co.suffolk.ny.us/shop/mail.html

Brochures will also be available at no charge three weeks before the auction at any town hall
assessors' office in Suffolk County or at the Division of Real Estate, Auction Unit located in
the building list above.

For another example, see the following information for Sullivan County:

Sullivan County Real Property Administration


Sullivan County Government Center
100 North Street
Monticello, New York 12701
Web Sites:
Information on Purchase “Over-the-Counter” of County Owned Property:
http://co.sullivan.ny.us/govt/pressrel/2001/010823.html
Property List:
http://co.sullivan.ny.us/govt/realproperty/moreinfo.html
Sullivan County Owned Real Property: Terms and Conditions and Offer to
Purchase:
http://co.sullivan.ny.us/govt/realproperty/scrpt_terms_conditions_offer.pdf
Table of Contents

Taxing districts frequently contract with professional auctioneers to conduct public


auctions to the highest bidder of real estate acquired through tax foreclosure. For an example
of an auction company that conducts numerous such public auctions, see the following
information on Haroff Auction & Realty, Inc.:

Haroff Auction & Realty, Inc.


100 Pine Lane
P.O. Box 71
Schroon Lake, NY 12870
Toll – Free: (800) 292-7653
Phone & Fax.: (518) 532-9600
E-mail: haroff@haroff.com
Web Sites:
Homepage: http://www.haroff.com/
At this page there are link to “Upcoming Auctions” & “Join E-Mail List”.

The City of New York uses a different approach in collecting delinquent real
property taxes: the sale of tax liens. For further information, contact the New York City
Department of Finance:

New York City Department of Finance


Tax Lien Ombudsman Unit
25 Elm Place, 4th Floor
Brooklyn, NY 11201
(718) 694-0424
Web Site: Extensive information is provided at this web site.
http://navigation.helper.realnames.com/framer/1/112/default.asp?realname=New+Yor
k+City&url=http%3A%2F%2Fwww%2Eci%2Enyc%2Eny%2Eus&frameid=1&providerid=
112&uid=200967875

Or call the Department of Finance's free CityTax Dial tape library service 7 days a
week, 24 hours a day, by touch-tone phone at (718) 935-6736 and select message 305.

The New York State Association of Counties (NYSAC) has a free “County
Directory” on the Internet and provides links to county homepages. For further information,
see below:

New York State Association of Counties


111 Pine Street
Albany, New York 12207
(518) 465.1473
Fax: (518) 465.0506
E-Mail: info@nysac.org
Web Sites:
NYSAC Homepage: www.nysac.org
County Directory:
Table of Contents

http://www.nysac.org/nysac/countydir/index.asp
Links to County Homepages:
http://www.nysac.org/nysac/countylinks.html
Table of Contents

North Carolina
Type of tax sale system used:
North Carolina tax sales of real estate that is security for delinquent real property
taxes are by public oral bid foreclosure auction to the highest bidder and are conducted by a
court appointed commissioner. The sales are held at the courthouse door on any day of the
week except a Sunday or legal holiday; however, if the taxing unit bringing the foreclosure
action is a municipality that is not a county seat, the court may, in its discretion, direct that
the sale be held at the city or town hall door. The commissioner must report the results of the
foreclosure sale to the court (being the appropriate division of the General Court of Justice)
within three days following the sale. At any time within ten (10) days after the commissioner
files his report of the foreclosure sale with the court, any person having an interest in the real
property may file exceptions to the report and any person wishing to do so may file an
increased bid (termed an “upset bid”) for an amount exceeding the reported sale price by ten
percent (10%) of the first $1.000.00 thereof plus five percent (5%) of any excess above
$1,000.00, but in any event with a minimum increase of $25.00. At any time after the
expiration of ten (10) days from the time the commissioner files his/her report, if no
exception or increased bid has been filed, the commissioner may apply for judgment of
confirmation, and in like manner he may apply for such a judgment after the court has passed
upon exceptions filed, or, if an upset bid has been made, after any necessary “resales” have
been held and reported and ten (10) days have elapsed. The judgment of confirmation shall
direct the commissioner to deliver the deed upon payment of the purchase price.

Contract for further information: Contract each Tax Unit that collects its own real
property taxes. Start with North Carolina’s one hundred (100) counties.

The North Carolina Association of County Commissioners (NCACC) provides an


Internet web site providing free contact information for County Managers (i.e., name, phone
number and, if available, web page) at its Internet web site:

North Carolina Association of County Commissioners (NCACC)


P.O. Box 1488
Raleigh, NC 27602-1488
(919) 715-2893
Fax: (919) 733-1065ax: (919) 733-1065
E-mail: ncacc@ncacc.org
Web Site:
Contacts: http://www.ncacc.org/countyinfo.htm

Additionally, NCACC publishes a “North Carolina Directory of County Officials” costing


$35.00 (plus 6.5% sales tax if ordering from North Carolina). To order, sent your personal
check to NCACC at the above mailing address. Further, you can order mailing lists for
various different county officials on paper or diskette for $5.00 (plus 6.5% sales tax if
ordering from North Carolina) per official. For further information, refer to the following
web page:
Table of Contents

http://www.ncacc.org/publications.htm

The North Carolina League of Municipalities (NCLM) publishes a “1999


Directory of NC Municipal Officials & Buyers Guide” costing $40.00 for non-members plus
$4.00 shipping and handing (and 6% sales tax if ordered with North Carolina). For further
information or to order, contact NCLM as follows:

North Carolina League of Municipalities (NCLM)


Albert Coates Local Government Center
P.O. Box 3069
Raleigh, NC 27602-3069
(919) 715-4000
Fax: (919)733-9519

A NCLM Publication Order Form can be found at the following web site:

http://www.nclm.org/Pubs/pubs.pdf

Additionally, mailing labels can be ordered for mailings to various city officials (e.g., “Tax
Supervisor/Collector”, etc.), For further information, contact NCLM or go to the following
web site:

http://www.nclm.org/Pubs/Labels/lab-link.html

The following web site provides links to North Carolina State and local government
entities that have web pages on the Internet:

http://www.statelocalgov.net/nc.htm
Table of Contents

North Dakota
Type of tax sale system used:
All properties with delinquent real property taxes that are not paid are eventually
foreclosed and acquired by one of the fifty-three (53) counties in which the property is
situation. Those counties then resell the properties at tax sales termed by statute the “annual
sale of land acquired by tax deed”. Such sales must be held at the County Auditor’s Office
or the usual place of holding district court in the county on the third Tuesday of November of
each calendar year. Prior to sale, the County Board of Commissioners must appraise all
properties acquired by the county by tax deed. If the fair market value of the property is more
than the total amount due against the property (i.e., “all taxes special assessments, homestead
credit for special assessments, penalties, interest, and cost), the minimum sale price of the
property must be at least equal to the total amount due against the property. If the fair market
value of the property is less than the total amount due against the property, the board must fix
a fair minimum sale price for the property. Each property must be sold at the annual auction
to the highest bidder for no less than the amount of the minimum sale price as fixed before
the sale. The sale must be made either for cash, with the county executing and delivering a
county deed, or one-forth (1/4th) of the purchase price in cash and the balance, evidenced by
a contract for deed, may be paid in equal annual installments over a period of not more than
ten years.

Contract for further information: Contact the County Auditor of each of North
Dakota’s fifty-three (53) counties.

The North Dakota Association of County Officials (NDACo) provides so-called


"County Profiles" for each of North Dakota's fifty-three (53) counties that include such
information as names, addresses, and phone and fax numbers of county officials, including
the County Auditor together with the web site address of the county homepage, if the county
has one:

North Dakota Association of County Officials (NDACo)


P.O. Box 877
425 North 5th Street
Bismarck, ND 58502-0877
(701) 328.9800
Fax: (701) 328.9808
E-mail: ndaco@ndaco.org
Web Sites:
NDACo: http://www.ndaco.org/
County Profiles:
http://www.ndaco.org/nd_counties/county.asp

The following State of North Dakota Internet web site address provides links to the
various counties that have home pages:
Table of Contents

http://www.discovernd.com/government/county.html

Cass County Auditor


P.O. Box 2806
Fargo, ND 58108
(701) 241-5600
Fax: (701) 241-5728
E-mail: auditor@co.cass.nd.us
Web Sites:
County: http://www.co.cass.nd.us/
(Note: From the County, follow the links from “Departments” to “Auditor”
and form there to “Legal Notices”.)

The following North Dakota Counties have Internet web sites:

Renville County Auditor


205 Main Street E
Mohall, ND 58761-0068
(701) 756-6301
Fax: (701) 756-7158
Web Sites:
County: http://www.renvillecounty.org/
Auditor: http://www.renvillecounty.org/renv-cfo.htm

Ward County Auditor/Treasurer


Ward County Courthouse
315 3rd Street SE
P.O. Box 5005
Minot, North Dakota 58701
(701) 857-6420
Fax: (701) 857-6424
E-mail: auditor@www.co.ward.nd.us
Web Sites:
County: http://www.co.ward.nd.us/
Auditor: http://www.co.ward.nd.us/auditor/index.html
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Ohio
Type of tax sale system used:
Three basic systems can be used by the eighty-eight (88) Ohio Counties to collect
delinquent real property taxes:

Sheriff’s Sales of Tax Delinquent Real Property: The county auditor is required
to compile a list of all delinquent lands in the county (i.e., the delinquent land list, being a list
of all county real property “with the taxes, assessments, interest, and penalty if such taxes,
assessments, interest, and penalty with which the lands and lots stand charged have not been
paid in full before the tenth day of August”) and delivery a duplicate of that list to the county
treasurer. When taxes charged against any particular parcel of real property are not paid
within sixty (60) days after the delivery of the delinquent land list duplicate by the auditor to
the treasurer, “the county treasurer shall enforce the lien for such taxes by civil action in the
treasurer's official capacity as treasurer, for the sale of such premises, in the court of common
pleas of the county in the same way mortgage liens are enforced.” The “sale of such
premises” is conducted by the county sheriff, is typically know as “Sheriff’s Sale”,
“Sheriff’s Sale of Tax Delinquent Property”, “Tax Delinquent Sale” or “Foreclosure Sale”
and is typically conducted along with the sheriff’s mortgage foreclosure sales. Such sales are
public oral bid auction sales of the tax delinquent real property to the highest bidder and are
subject to court confirmation.

Contract for further information: Contact the County Sheriff of each of Ohio’s
eighty-eight (88) counties.

The Buckeye State Sheriffs’ Association (BSSA) provides a free on-line directory
of Ohio Sheriffs providing, among other information, the name of the county sheriff, address,
phone number and web site, if such exists. For further information, contact BSSA as
follows:

Buckeye State Sheriffs’ Association (BSSA)


6230 Busch Blvd., Suite 260
Columbus, Ohio 43229
(614) 431-5500
Fax: (614) 431-5665
E-mail: bssa@buckeyesheriffs.org
Web Sites:
BSSA: http://www.buckeyesheriffs.org/
Ohio Sheriffs Contact Information:
http://www.buckeyesheriffs.org/county%20index.html

The National Sheriff’s Association (NSA) publishes an “NSA Sheriffs' Directory


Annual sheriffs’ Directory” for $50.00 plus $5.00 for shipping and handling for nonmembers
that lists contact information for sheriff’s offices throughout the United States, including
Ohio. For more information and to order, contact NSA as follows:
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National Sheriff’s Association (NSA)


1450 Duke Street
Alexandria, Virginia 22314-3490
(703) 836-7827 Extension 335 (Publications Section)
E-mail: mterault@sheriffs.org
Web Sites:
MSA: http://www.sheriffs.org/
Directory: http://www.sheriffs.org/directory.htm

For an example of an Ohio sheriff’s office that provides information on county


sheriff’s sales, contact the Cuyahoga County Sheriff’s Office:

Cuyahoga County Sheriff’s Office


Civil Division
Justice Center
1215 West 3rd Street
Cleveland, OH 44113
(216) 443-6018
Fax: (216) 443-6259
E-mail: shcuy@www.cuyahoga.oh.us
Web Sites:
Civil Division:
http://www.cuyahoga.oh.us/sheriff/Information/civil.htm
Terms of Sheriff’s Sale:
http://www.cuyahoga.oh.us/sheriff/foreclosures/terms.htm
FYI (For Your Information) Warning re: Sheriff’s Sales:
http://www.cuyahoga.oh.us/sheriff/foreclosures/warning.htm
Listing of properties being foreclosed:
http://www.cuyahoga.oh.us/sheriff/foreclosures/sales.htm

For another example, contact the Franklin County Sheriff’s Office:

Franklin County Sheriffs Office


369 South High Street
Columbus, OH 43215
(614) 462-3360 (General Information)
(614) 462-4231 (Real Estate Division)
E-mail: DeputyWheeler@Sheriff.Franklin.Oh.Us
Web Sites: http://www.sheriff.franklin.oh.us/
(From this web site, navigate internally using the link “entitled “Civil
Real Estate Sales”. There is a search engine allowing users
to identify upcoming sales.)
Note: The official listing of upcoming property to be sold can be found in The Daily
Reporter (five weeks in advance of the sale). Additionally, a list is posted in the lobby of 369
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S. High Street., Columbus, Ohio 43215 and in our Real Estate office located on the second
floor of 369 S. High Street., Columbus, Ohio 43215.

And for another example, contact the Summit County Sheriff’s Office:

Summit County Sheriff’s Office


Operations Division - Civil
53 University Avenue
Akron, OH 44308
(330)643-2281
E-mail: lgivens@summitsheriff.com
Web Sites:
Sheriff:
Sheriff’s Sales: http://www.co.summit.oh.us/sheriff/sales.htm
(Additionally, there are links to information about past sheriff’s sales and
upcoming sheriff’s, including Sheriff Sale/Delinquent Tax Sales.)
Rules Of Court Of The General Division Of Summit County Common Pleas
Court In Regard Sheriff’s Sales:
http://www.co.summit.oh.us/sheriff/sheriffsales/rules.htm

And for still another example, contact the Hamilton County Sheriff’s Office:

Hamilton County Sheriff’s Office


Execution Section
Court Services
(513) 946-5340
1000 Main Street, Room 260
Cincinnati, OH 45202
Web Sites:
Sheriff: http://www.hcso.org/
Property Sales:
http://www.hcso.org/Divisions/CTS/propertysales.asp
Cincinnati Court Index:
http://www.courtindex.com/members.html

Auditor’s Forfeited Land Sales of Tax Delinquent Real Property: The county
auditor must maintain a list of tax forfeited lands and must offer such lands for sale annually,
or more frequently if the auditor determines that more frequent sales are necessary at sales
generally referred to as “Auditor’s Forefeited Land Sales”. The county auditor, on the day
set for the sale of forfeited lands, shall attend at the courthouse and offer for sale the whole of
each tract of land as contained in the list, at public auction, to the highest bidder, for an
amount sufficient to pay the lesser of the fair market value of the parcel, plus the costs
incurred in the foreclosure and forfeiture proceeding or the total the amount of the taxes,
assessments, charges, penalties, and interest, and the costs incurred in the foreclosure and
forfeiture proceeding instituted against a particular parcel, which are due and unpaid plus all
taxes, assessments, charges, penalties, and interest payable subsequent thereto and prior to
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the transfer of the deed of the parcel to the purchaser at the forfeited land sale. Such sales are
subject to court confirmation.

Contract for further information: Contact the County Auditor of each of


Ohio’s eighty-eight (88) counties.

The County Auditors’ Association of Ohio (CAAO) provides a free on-line


directory of Ohio Auditors providing, among other information, the name of the county
sheriff, address, phone number and web site, if such exists. For further information, contact
CAAO as follows:

County Auditors’ Association of Ohio (CAAO)


66 E. Lynn St.
Columbus, OH 43215
(614) 228-2226
Fax: (614) 228-8901
E-mail: director@caao.org
Web Sites:
CAAO: http://www.caao.org/
On-Line Directory of County Auditors:
http://www.caao.org/DIRECTORY/index.htm

The following is a sample listing from CAAO’s free on-line Directory:

Adams County
Auditor: Carroll E. Newman
Population: 27,330
Parcel Count: 19,043
Office: 110 W. Main St.
West Union, Ohio 45693-1395
Office Hours: Monday - Friday, 8:00-4:00
Telephone: 937-544-2364
Fax: 9937-544-1016

For an example of an Ohio auditor’s office that provides information on county


sheriff’s sales, contact the Franklin County Auditor’s Office:

Franklin County Auditor


Real Estate Department
373 S. High St., 20th Floor
Columbus, OH 43215
(614) 462-6271
E-mail: ajfrissora@co.franklin.oh.us (Auditor)
joe_testa@co.franklin.oh.us (Land Office)
Web Sites:
County: http://www.co.franklin.oh.us/
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Auditor: http://www.co.franklin.oh.us/auditor/
(When at the Auditor’s web site, use the “Departments” scroll bar to
clink on “Real Estate”, thereafter click on the link “Auditor’s Land
Sale” for information about any currently scheduled “Franklin County
Auditor’s Forfeited Land Sale”; additionally, clink on the link “FAQ”
for the answer to the question: “What is the Auditor’s Forfeited Land
Sale?”.)

For another example, contact the Hamilton County Auditor’s Office:

Hamilton County Auditor’s Office


138 E Court St, Room 304
Cincinnati, OH 45202
946-4133 (Delinquent Taxes)
E-mail: auditor@fuse.net
Web Sites:
Auditor: http://www.hamilton-co.org/Auditor.htm?NavBar=1
Foreclosures: http://www.hamiltoncountyauditor.org/dlingqnt.html
Advertising Delinquencies:
http://www.hamiltoncountyauditor.org/DUTIES22.HTML
Advertise Delinquent Real Estate Taxes:
http://onlinedocs.andersonpublishing.com/revisedcode/text.cfm?GRDescription2=titl
e%2057&GRDescription3=text%20of%20statute&GRStructure1=5721&GRStructure2=572
1%2E03&TextField=%3CFD%3A%22Section%20Heading%22%3E%3CJD%3A%225721
%2E03%22%3E%A7%205721%2E03%20%20Delinquent%20tax%20list%3B%20delinque
nt%20vacant%20land%20tax%20list%2E%3C%2FFD%3A%22Section%20Heading%22%3
E
Advertise Forfeited Land:
http://onlinedocs.andersonpublishing.com/revisedcode/text.cfm?GRDescription2=titl
e%2057&GRDescription3=text%20of%20statute&GRStructure1=5723&GRStructure2=572
3%2E05&TextField=%3CFD%3A%22Section%20Heading%22%3E%3CJD%3A%225723
%2E05%22%3E%A7%205723%2E05%20%20Advertisement%20by%20county%20auditor
%2E%3C%2FFD%3A%22Section%20Heading%22%3E
Delinquent Land – Code Provisions:
http://onlinedocs.andersonpublishing.com/revisedcode/index3.cfm?GRDescription1=
revised%20code&GRDescription2=title%2057&GRDescription3=%20&TextField=%3CJD
%3A%225721%22%3ECHAPTER%205721%3A%20DELINQUENT%20LANDS&GRStru
cture1=5721&GRStructure2=%20
Forfeited Land – Code Provisions:
http://onlinedocs.andersonpublishing.com/revisedcode/index3.cfm?GRDescription1=
revised%20code&GRDescription2=title%2057&GRDescription3=%20&TextField=%3CJD
%3A%225723%22%3ECHAPTER%205723%3A%20FORFEITED%20LANDS&GRStruct
ure1=5723&GRStructure2=%20

Note: The Hamilton County Treasurer’s Office states the following: “After numerous
official notifications, failure to pay property taxes results in a suit being filed by the Hamilton
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County Treasurer to hold a foreclosure sale on a specific property. A Sheriff's Sale is held
every Thursday on foreclosed property. If not sold the first week, the parcel is offered a
second time. If not sold then, it is forfeited to the State and these properties are offered once a
year, in June, at the Hamilton County Auditor's Forfeited Land Sale.”

County Treasurer’s Tax Certificate Sales: The county treasurer can sell tax
certificates by either public auction or may, in the treasurer's discretion, negotiate the sale of
any number of tax certificates with one or more persons.

Public Auction: At public auctions, the treasurer may offer the tax certificates for
sale in blocks of tax certificates, consisting of any number of tax certificates as determined
by the county treasurer. No person shall be permitted to bid without completing a bidder
registration form and filing the form with the county treasurer prior to the start of the auction,
together with remittance of a registration fee, in cash, of five hundred dollars. The bidder
registration form must include a tax identification number of the registrant. The registration
fee is refundable at the end of bidding on the day of the auction, unless the registrant is the
winning bidder for one or more tax certificates or one or more blocks of tax certificates, in
which case the fee may be applied toward the purchase price of the certificate or block of
certificates. At the auction, the county treasurer begins the bidding at eighteen per cent (18%)
per year simple interest, and, if there are two or more bidders for a certain certificate or block
of certificates, accept lower bids in even increments of one-fourth of one per cent to the rate
of zero per cent. The county treasurer awards the tax certificate or block of certificates to the
person bidding the lowest certificate rate of interest.

Negotiate Sale: A county treasurer may, in the treasurer's discretion, negotiate the
sale of any number of tax certificates with one or more persons, including, without limitation,
any premium to be added to or discount to be subtracted from the certificate purchase price
for the tax certificates and any other terms of the sale that the county treasurer, in the
treasurer's discretion, determines appropriate or necessary for the sale. The county treasurer
may promulgate rules governing the eligibility of persons to purchase tax certificates or to
otherwise participate in a negotiated sale.

Contract for further information: Contact the County Treasurer of each of


Ohio’s eighty-eight (88) counties.

The County Commissioners Association of Ohio (CORSA) provides a free Internet


web site providing links to those Ohio Counties having county homepages. For further
information, see the following:

County Commissioners Association of Ohio (CORSA)


37 West Broad Street, Suite 650
Columbus, Ohio 43215-4195
(614) 221-5627
1-888-757-1904 Toll Free (Ohio Only)
Fax: (614) 221-6986
Web Sites:
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CORSA: http://www.ccao.org/
Links to County Homepages: http://www.ccao.org/1008.htm

For an example of an Ohio treasurer’s office that provides information on county


sheriff’s sales, contact the Cuyahoga County Treasurer’s Office:

Cuyahoga County Treasurer’s Office


Cuyahoga County Administration Building
1219 Ontario Street
Cleveland, OH 44113
(216) 443-7420 (Tax Collection – Delinquent tax lien sales, foreclosures)
Web Sites:
Treasurer: http://www.cuyahoga.oh.us/Treasurer/Default.htm
FAQ: http://www.cuyahoga.oh.us/Treasurer/FAQ/FAQ.htm
Sale of Tax Liens:
http://www.cuyahoga.oh.us/Treasurer/RealEstate/RealEstate.asp#LienSales

For another example, contact the Hamilton County Treasurer’s Office:

Hamilton County Treasurer’s Office


Delinquent Tax Division
Ohio Building, 3rd Floor
175 S. Main Street
Akron, Ohio 44308
(330) 643-2600 (Delinquent Tax Questions)
Web Sites:
Treasurer: http://www.co.summit.oh.us/treasurer/index.htm
Summit County Real Estate Tax Certificate Liens:
http://www.co.summit.oh.us/treasurer/taxcertliens.htm

Note: The Hamilton County Treasurer’s Office states the following: “The purchaser of a tax
lien holds only a lien against the property. Purchaser has no legal rights of ownership of the
property. All certified delinquent properties may be eligible for the sale. Parcels will be
bundled and sold as a package. All bidders must register prior to the sale and deposit a
$500.00 registration fee with the County Treasurer. Tax Certificate Lien Sales are held in
late October of each year.”
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Oklahoma
Type of tax sale system used:
The seventy-seven (77) Oklahoma counties use a tax lien certificate system–
basically, a public oral bid auction sale where investors bid on the right to pay the delinquent
real property taxes due on individual parcels of real estate as opposed to bidding on the real
property itself. The tax certificates sale for each of Oklahoma’s seventy-seven (77) counties
is held on the first Monday in October of each year.

Contract for further information: Contact the County Treasurer of each of


Oklahoma’s seventy-seven (77) counties.

Over-the-counter sales:
Those tax liens not sold at the annual sale are required to be sold over-the-counter on
a first-come, first-served basis.

Contact for further information: Contact the County Treasurer of each of


Oklahoma’s seventy-seven (77) counties.

Disposition of unsold tax liens:


Those properties that are security for certificates that were not sold either at the
annual tax sale or subsequently over-the-counter are sold to the highest bidder at an annual
“resale” tax sale, a public oral bid foreclosure auction sale.

Contact for further information: Contact the County Treasurer of each of


Oklahoma’s seventy-seven (77) counties.

Those properties not sold at the annual county “resale” tax sale are bid off to the
county and a deed is issued to the “board of county commissioners”. The annual “resale”
public oral bid foreclosure auction sale for each of Oklahoma’s seventy-seven (77) counties
is held on the second Monday in June.

Contact for further information: Contact either the “County Treasurer” or the
“Board of County Commissioners” of each of Oklahoma’s seventy-seven (77) counties.

The Association of County Commissioners of Oklahoma maintains an Internet web


site providing links to those Oklahoma Counties having homepages:

http://www.okacco.com/related.htm

For further information, contact the Association at:

Association of County Commissioners of Oklahoma


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429 NE 50th Street


Oklahoma City, OK 73105
(405) 524-3200
Fax: (405) 524-3700
E-mail: johnw@okacco.com
Web Site: http://www.okacco.com/

The Kay County Treasurer has a web site that provides fairly extensive information of
Oklahoma tax sales:

Kay County Treasurer


Kay County Courthouse, First Floor
201 S. Main
Newkirk, OK 74647
(580) 362-2523
Fax: (580) 362-1101
E-mail: pschieber@courthouse.kay.ok.us
Web Site: http://www.kaycounty.org/
Tax Lien Sale Info: http://www.kaycounty.org/LienInfo.htm
Tax Sale Instructions: http://www.kaycounty.org/SaleInfo.Htm
Resale Instructions: http://www.kaycounty.org/Resale.htm
Instructions for Bids on County Owned Property Acquired at Resale:
http://www.kaycounty.org/BidsResal.htm
Tax “Lookup”:
http://www.KAYCOUNTY.org/cws/c5launch.dll?F890071/TI.html
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Oregon
Type of tax sale system used:
All properties with delinquent real property taxes that are not paid are eventually
foreclosed and acquired by one of the thirty-six (36) counties in which the property is
situation. By statute, the “county governing body may, whenever it deems it to the best
interest of the county so to do, sell and convey … any real estate owned and not in use for
county purposes” (including “all lands acquired by the county by foreclosure of delinquent
tax liens”). The sale of such property is initially done by public auction, often referred to as a
“County Sale of Tax-Foreclosed Property” or “Land”.

Contract for further information: Contact the “county governing body”, being
the County Board of Commissioners or County Court. The head of the board of
commissioners or county court is either the “Chairperson of the Board” or the “County
Judge”. The “County Sheriff” (or, in home rule counties like Benton, Clatsop, Hood River,
Jackson, Josephine, Lane, Multnomah, Umatilla and Washington, possibly some other
designated official) conducts the sale on behalf of the governing body. A notice of sale must
be published “in a newspaper of general circulation, printed and published in the county
where the land is situated, once a week for four consecutive weeks prior to such sale.”

The Association of Oregon Counties (AOC) has an Internet site that has a “Roster of
County Judges and Commissioners of Oregon” site providing contact information for all
thirty-six (36) counties and a “County Links” site providing links to all Oregon Counties
having homepages. For further information, see the following:

Association of Oregon Counties (AOC)


1201 Court Street NE
P.O. Box 12729
Salem, Oregon 97309
(503) 585-8351
Fax: (503) 373-7876
Web Site: http://www.aocweb.org/
Links to County Homepages: http://www.aocweb.org/Cnty-links-frm.htm
Roster of County Judges and Commissioners:
http://www.aocweb.org/J-C-Roster.htm

However, as a practical matter, the “county governing body” delegates responsibility


for the details of any county auction sale of tax-foreclosed properties to some other county
office or official. For instance, the County Treasurer for Malheur County handles the initial
auction sale of county tax-foreclosed land. To be placed on a mailing list to be notified of
such sales, send your request, together with a self-addressed, stamped envelope, to the
following address:

Malheur County Treasurer


Malheur County Courthouse, First Floor
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251 “B” Street West, #10


Vale, OR 97918
(541) 473-5148
Fax: (541) 473-5168
E-mail: treasurer@malheurco.org
County Homepage: http://www.malheurco.org/

Those properties not sold at the initial public auction may be sold by the county
governing body “at private sale without further notice (of sale) but for not less than the
largest amount bid therefore at any such (initial auction) sale, or, if no therefore was made, at
such price as the county court (i.e., governing body) deems reasonable, but at a price no less
than 15 percent of the minimum bid set … for the (initial) sheriff’s (public auction) sale.”
For instance, Malheur County sells such properties “by bid”. To be placed on a mailing list
to be notified of such bid opportunities, send your request, together with a self-addressed,
stamped envelope, to the following address:

County Court
Malheur County Courthouse, First Floor, Room 106
251 “B” Street West, #5
Vale, OR 97918
(541) 473-5124
Fax: (541) 473-5158
E-mail: rhursh@malheurco.org
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Pennsylvania
Type of tax sale system used:
Pennsylvania is a "public oral bid foreclosure action" or "deed" tax sale state where
the real estate itself is sold at public auction to the highest bidder. Pursuant to the
Pennsylvania Real Estate, each County Tax Claim Bureau is able to sell parcels in one of
four ways:

Upset Sale: The “County Tax Claim Bureau” (the “bureau”) shall schedule the date
of the “Upset Sale” no earlier than the second Monday of September and before October 1,
and the sale may be adjourned, re-adjourned or continued. At least thirty (30) days prior to
any scheduled sale the bureau shall give notice thereof, not less than once in two (2)
newspapers of general circulation in the county, if so many are published therein, and once in
the legal journal, if any, designated by the court for the publication of legal notices. Such
notice shall set forth (1) the purposes of such sale, (2) the time of such sale, (3) the place of
such sale, (4) the terms of the sale including the approximate upset price, (5) the descriptions
of the properties to be sold and the name of the owner. No additional notice of sale is
required when the sale is adjourned, re-adjourned or continued if the sale is held by the end
of the calendar year. The bureau may, for convenience and because of the number of
properties involved, schedule sales of property in various taxing districts or wards on
different dates. Generally, the bureau is required hold all sales by the end of the calendar
year. A property cannot be sold at an upset tax sale for less than its upset price, being the sum
of the tax liens of the Commonwealth of Pennsylvania, the amount of the claim absolute (i.e.,
basically the delinquent real property taxes plus penalties, interests and costs), the amount of
any other tax claim or tax judgment due on such property, the amount of all accrued taxes
including taxes levied for the current yea, the amount of the municipal claims against the
property and the record costs and costs of sale, including pro rata costs of the publication of
notice and costs of mail and posted notices in connection with the return of the claim and
mail and posted notices of sale. The purchaser of any property at an upset sale shall pay to
the bureau the entire purchase money on the date of the sale, no later than one (1) hour before
the close of business or at such other time on said date as designated by the bureau. In case
said amount is not so paid, the sale shall be voided and the property shall be put up again at
the same sale, if possible, or at any adjournment, re-adjournment or continuation of the sale.
After the court of common pleas has confirmed the sale and the purchaser has paid the
amount of his bid, it shall be the duty of the bureau to make to the said purchaser, his or their
heirs or assigns a deed in fee simple for the property sold. Each such deed shall be in the
name of the bureau as trustee grantor and shall be executed and duly acknowledged before
the prothonotary (i.e., principal clerk of court) by the director of the bureau and a notation of
such deed and acknowledgement shall be duly entered on the proper records. The deed shall,
before delivery, be recorded in the office for the recording of deeds at the cost of the
purchaser. Every such sale shall convey title to the property under and subject to the lien of
every recorded obligation, claim, lien, estate, mortgage, ground rent and Commonwealth tax
lien not included in the upset price with which said property may have or shall become
charged or for which it may become liable.
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Private Sale: At any time after any property has been exposed to public “upset bid”
tax sale and such property was not sold because no bid was made equal to the upset price, the
tax claim bureau may, on its own motion, and shall, on the written instructions of any taxing
district having any tax claims or tax judgments against said property, agree to sell the
property at private sale, at any price approved by the bureau. Notice of he proposed sale,
stating the price and the property proposed to be sold, shall be given to each such taxing
district and to the owner of the property. Notice shall also be given by publication at least
two (2) times, with approximately ten (10) days intervening between each publication, in at
least one (1) newspaper of general circulation published in the county where the property is
located and in the official legal journal of that county. The notice by publication shall set
forth the location of the property, the date and place of sale, the price and terms of sale, and
the provision that the property will be sold free and clear of all tax claims and tax judgments.
The corporate authorities of any taxing district having any tax claims or tax judgments
against the property which is to be sold, the owner, an interested party, or a person interested
in purchasing the property may, if not satisfied that the sale price approved by the bureau is
sufficient, within forty-five (45) days after notice of the proposed sale, petition the court of
common pleas of the county to disapprove the sale. The court shall, in such case, after notice
to each such taxing district, the owner, the bureau, the purchaser and any other person who
have joined in the petition, hear all parties. After such hearing, the court may either confirm
or disapprove the sale as to it appears just and proper. If the sale is disapproved, the court
shall at the same time fix a price below which such property shall not be sold and order that,
if no private sale can be arranged, the property be sold at a public judicial sale under this act.
If more than one party agrees to pay the minimum price set by the court, the bureau shall sell
the property to that party without the necessity of an auction. When an offer to purchase any
such property has been received, and the bureau has disapproved the price, the bureau shall,
on the written instructions of any interested taxing district, submit by petition the proposed
sale to the court of common pleas of the county for approval. The court shall, after affording
the owner and each taxing district having any tax claims or tax judgments against the
property an opportunity to be heard on the sale. If the court approves the sale, it shall be
consummated with like effect as though it had been approved by the bureau and by all taxing
districts having said interest. When the price for the private sale of any said property has
been finally approved or confirmed, the bureau shall upon payment over of the purchase
price make to the purchaser, his or their heirs or assigns, a deed in fee simple for the property
sold. Each such deed shall be in the name of the bureau, as trustee grantor and shall be
executed and duly acknowledged before the prothonotary by the director. Such deed shall
convey title to the purchaser free, clear and discharged of all tax claims and tax judgments,
whether or not returned, filed or entered, as provided by this or any other act.

Judicial Sale: If within the period of ten (10) months after the date of the scheduled upset
sale, the tax claim bureau has not filed a petition for a judicial sale or the property has not
been sold at private sale, the bureau shall, within the next immediately following two (2)
months, file a petition for judicial sale of the property. In cases where the upset price shall
not be bid at any such sale, the sale shall be continued, but not beyond the end of the calendar
year, without further advertising, and the bureau may, at any time during or after the
continuance, and shall, immediately at the written direction of a taxing district, file its
petition in the court of common pleas of the county to sell the property at a mandatory
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judicial sale. The bureau shall set forth on the petition the tax claim upon which the property
was exposed for sale, that neither the owner, his heirs or legal representatives or any lien
creditor, his heirs, assigns or legal representatives or other person interested has caused stay
of sale, discharge of tax claim or removal from sale, that the property was exposed to public
sale and the date of such sale, that before exposing the property to public sale the bureau
fixed an upset price and that it was unable to obtain a bid sufficient to pay said upset price.
Upon the presentation of such petition, accompanied with searches, showing the state of the
record and the ownership of the property and all tax and municipal claims, liens, mortgages,
ground rents, charges and estates against the same, the court shall grant a rule upon all parties
thus shown to be interested to appear and show cause why a decree should not be made that
said property be sold, freed and cleared of their respective tax and municipal claims, liens,
mortgages, charges and estates, except separately taxed ground rents. The rule shall be made
returnable in not more than thirty (30) days from the date the petition was presented or as
otherwise determined by the court. If upon hearing the court is satisfied that service of the
rule was done in a proper manner and that the facts stated in the petition are true, it shall
order and decree that the property be sold at a subsequent day to be fixed by the court, freed
and cleared all tax and municipal claims, mortgages, liens, charges, and estates, except
separately taxed ground rents, to the highest bidder, and that the purchaser at such sale shall
take and thereafter have an absolute title to the property free and clear of all tax and
municipal claims, mortgages, liens, charges and estates of whatever kind, except ground
rents, separately taxed. The court order may specify that no sale shall be made except to the
county unless a bid equal to such costs is offered.

Repository Sale: Whenever any property is put up for public judicial sale upon order
of the court, the county commissioners are authorized to bid up to and including one dollar
over and above all costs for said property at such sale and if the property is sold to them for
the county, the could shall take and have an absolute to the property free and clear of all tax
and municipal claims, mortgages, liens, charges and estates of whatever kind, except ground
rents, separately taxed in the same manner and to the same extent as a private purchaser
would have taken. Such property may be sold by the county in any manner as provided by
law.

Contract for further information: Contact the Tax Claim Bureau of each of
Pennsylvania’s sixty-seven (67) counties.

The following Internet web site provides links to the various Pennsylvania counties
with homepages:

http://www.pacounties.org/counties.html

For an Internet web site that provides a detailed explanation of the various kinds of
Pennsylvania tax sales, see the Montgomery County Tax Claim Bureau web site located at
the following web site address:

Montgomery County Tax Claim Bureau


One Montgomery Plaza
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Norristown, PA
(610) 278-3570
Web Sites:
County: http://www.montcopa.org/
Tax Claim Bureau: http://www.montcopa.org/countyoffices/taxclaim.htm
Tax Sales: http://www.montcopa.org/taxclaim/default.htm
List of Upset Sale Properties:
http://www.montcopa.org/taxclaim/properties.asp
List of Judicial Sale Properties:
http://www.montcopa.org/taxclaim/properties.asp
List of Repository Property for Sale:
http://www.montcopa.org/taxclaim/repoproperties.asp
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Rhode Island
Type of tax sale system used:
Rhode Island is a "deed with right of redemption" tax sale state with the "deed"
(termed by statute to be "collector's deed") operating very much like a tax certificate – so
much so that many commentators classify Rhode Island as a "tax certificate" state.

Rhode Island tax sales – termed “Delinquent Tax Sales” – are public oral bid
foreclosure sales of the real property that is security for the delinquent real property taxes
conducted by the “Tax Collector” of the various Rhode Island cities and towns. (Rhode
Island has five (5) counties; however, those counties do not have functioning governments.)
The high bidder immediately receives a “Collector’s Deed” that must be recorded within
sixty (60) days after the sale; however, under Rhode Island statutory law “no (tax) sale shall
give to the purchaser any right to either the possession, or the rents, or profits of the land
until the expiration of one year after the date of the sale, nor shall any sale obviate or transfer
any responsibility of an owner of property to comply with any statute of this state or
ordinance of any municipality governing the use, occupancy, or maintenance or conveyance
of property until the right of redemption is foreclosed.” Rhode Island statutory law further
provides that: “Upon the expiration of one year after the date of the sale, the tax title holder
shall be jointly and severally liable with the owner for all responsibility and liability for the
property and shall be responsible to comply with any statute of this state or ordinance of any
municipality governing the use, occupancy, or maintenance or conveyance of the property
even prior to the right of redemption being foreclosed.“ Rhode Island statutory law provides
that: “Any person may redeem (the a property sold at tax sale) … at any time prior to the
filing (by the tax sale purchaser or that person assignee) of a petition for foreclosure”. A
petition for the foreclosure of all rights of redemption may be bought in superior court after
one year from the sale of the property for taxes. However, “following a sale of land for
taxes, whoever then holds the title thereby acquired may bring an immediate petition in the
superior court for the foreclosure of all rights of redemption upon a finding by the superior
court of abandonment.” Further, after filing a petition for the foreclosure of all rights of
redemption, “Any person claiming an interest, on or before the return day or within such
further time as may on motion be allowed by the court, shall, if he or she desires to redeem,
file an answer setting forth his or her right in the land, and an offer to redeem upon such
terms as may be fixed by the court.” All rights of redemption are terminated upon the court
entering a decree forever barring redemption.

Contract for further information: Contact the Tax Collector (occasionally


referred to as the “Town Treasurer”, “Town or City Finance Department” or “Tax Collection
Department”) of each city and town in Rhode Island.

For a list of Rhode Island towns and cities having homepages, see the following
Internet web site:

http://www.50states.com/city/rdisl.htm
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South Carolina
Type of tax sale system used:
South Carolina tax sales – termed “Delinquent Tax Sales” – are public oral bid
foreclosure sales of the real property that is security for the delinquent real property taxes
conducted by the forty-six (46) counties were, after a one year redemption period, the high
bidder gets a quitclaim deed. The South Carolina tax sale system operates similarly to a
typical tax lien certificate system except that the property itself is bid up and, after the
expiration of the one-year period of redemption (including proper notice of sale by the
county sheriff to mortgagees), the high bidder automatically receives a deed to the property.

Contact for further information: Contact the County Delinquent Tax Collector –
often know as simple the “County Tax Collector” and sometimes referred to as the
“Department of Delinquent Taxes” or “Delinquent Tax Department” – (but not the county
treasurer who collects current real property taxes) for each of South Carolina’s forty-six (46)
counties.

Each year, South Carolina Association of Counties (SCAC) publishes a “Directory


of County Officials” which lists addresses and telephone numbers of all elected and many
appointed county officials in each of the state's forty-six (46) counties. The 2001 Directory
cost $15.00. For further information and to order, contact SCAC as follows:

South Carolina Association of Counties (SCAC)


1919 Thurmond Mall
Columbia, SC 29201
P.O. Box 8207
Columbia, SC 29202-8207
(803) 252-7255
Fax: (803) 252-0379
E-mail: stuart@scac.state.sc.us
Web Site: http://www.sccounties.org/index.htm
Directory Info: http://www.sccounties.org/publications/pub-directory-
2000.htm

Additionally, SCAC provides a free Internet directory of county contacts, including the
county delinquent tax collector, at the following web site:

http://www.sccounties.org/counties/counties-2000.htm

For an example of a county having extensive information (including a list of


properties scheduled for sale), see the Internet web site of Charleston County:

Charleston County
Delinquent Tax Department
O.T. Wallace County Office Building
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2 Courthouse Square, Room 102


Charleston, SC 29401
(843) 958-4570
Fax: (843) 958-4577
Web Sites:
County Homepage: http://www.charlestoncounty.org/
Internet Contact Form:
http://www.charlestoncounty.org/TaxWebFeedback/feedback.asp?ref=Delinquent+Tax
General Information:
http://www.charlestoncounty.org/index2.asp?p=/departments/d-
deltax.htm#Contact%20Information
Delinquent Tax Sales:
http://taxweb.charlestoncounty.org/docs/Tax/DelTax/deltax.html
List of Properties to Be Sold:
http://taxweb.charlestoncounty.org/docs/Tax/DelTax/propertylist.html
Links to Various Public Records:
http://www.charlestoncounty.org/TaxWebFeedback/feedback.asp?ref=Delinquent+Tax

Disposition of unsold properties (i.e., properties not bid upon):


Those certificates not sold at a Delinquent Tax Sale are bid off to the “County
Forfeited Land Commission”, consisting of the County Treasurer, County Auditor, the
Register of Deeds (or if no such office, then the Clerk of the Court) and, if so designed by the
county legislative delegation, the Chairman of the county governing body (e.g., County
Council, etc.). By statute, “The forfeited land commission may assign its bids at any time
before title deed being made pursuant to sale, provided the consideration to be paid for such
assignments shall not be less than the amount of taxes, penalties and costs for which the
property was sold.”

Contract for further information: Contact the “County Forfeited Land


Commission” of each of South Carolina’s forty-six (46) counties.
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South Dakota
Type of tax sale system used:
The sixty-six (66) South Dakota counties use a tax lien certificate system– basically, a
public oral bid auction sale where investors bid on the right to pay the delinquent real
property taxes due on individual parcels of real estate as opposed to bidding on the real
property itself. The tax certificates sale for each of sixty-six (66) South Dakota counties is
held on the third Monday of December in each year,.

Contract for further information: Contact the County Treasurer of each of South
Dakota’s sixty-six (66) counties.

Over-the-counter sales:
Those tax liens not sold at the annual sale are required to be sold over-the-counter on
a first-come, first-served basis.

Contact for further information: Contact the County Treasurer of each of South
Dakota’s sixty-six (66) counties.

Disposition of unsold tax liens:


The county takes title to those properties that are security for certificates that were not
sold either at the annual tax sale or subsequently over-the-counter.

Contact for further information: Contact the County Commissioners of each of


South Dakota’s sixty-six (66) counties.

The South Dakota Association of County Officials sells for $10.00 an “Address and
Name Directory” of all county commissioners together with elected and appointed county
officials to include the county treasurer. For further information or to order, contact the
Association:

South Dakota Association of County Officials


306 E Capitol Ave
Pierre, SD 57501
(605) 224-4554
Fax: (605) 224-4833
E-mail: sdaco@sdcounties.org
Web Site: http://www.sdcounties.org/
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Tennessee
Type of tax sale system used:
Tennessee tax sales – termed “Clerk and Master’s Sales” or simply “Tax Sales” – are
public oral bid foreclosure sales of the real property that is security for the delinquent real
property taxes were, after a one year redemption period, the high bidder gets a “tax deed of
conveyance” generally termed a “Clerk and Master Deed”. The Tennessee tax sale system
operates similarly to a typical tax lien certificate system except that the property itself is bid
up and, after the expiration of the one-year period of redemption, the high bidder
automatically receives a deed to the property.

Contact for further information: Contact the County Trustee of each of


Tennessee’s ninety-five (95) counties.

For example, see the Internet web site of Knox County Trustee:

Knox County Trustee


City-County Building, 4th Floor, Room 418
400 Main Street
P.O. Box 70
Knoxville, TN 37901
(865) 215-2305
(865) 215-2276 (Tax Sale Department)
E-mail: trustee@knoxcountytrustee.org
Web Site: http://www.knoxcountytrustee.org/
Tax Sale: http://www.knoxcountytrustee.org/tax_sale.htm
Property Tax Search: http://www.knoxcountytrustee.org/tax_search.htm

Disposition of unsold tax sale properties:


Typically, those properties not bid on at the tax sale are bid in the name of the county
unless “when the county legislative body determines that the environmental risks are such
that it is not in the best interests of the county for a minimum bid to be offered at the tax
sale.” “After the period of redemption has elapsed, it shall be the duty of the county
executive to arrange to sell every tract of such land as expeditiously and advantageously as
possible.” However, “In no event shall any tract of land be sold for an amount less than the
total amount of the taxes, penalty, cost and interest” unless “it appears that it is impossible to
sell any tract of land for this amount, (then) upon application the county legislative body in
session may grant permission to offer the land for sale at some amount to be fixed by the
county legislative body.” Further, “Whenever the sale of a tract of land is arranged by the
county executive, the deed shall not be executed and the same shall not become final until ten
(10) days after the publication in a newspaper published in the county of a notice of the
proposed sale.” “If anyone, during such ten (10) days, increases the offer made for the land
by ten percent (10%) or more, the party making the first offer shall be notified and a day
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fixed when both parties shall appear and make offers.” “The tract of land shall be sold to the
party making the highest and best offer.”

For example, Hamilton County conducts an annual sealed bid public “Surplus and
Back-Tax Property Sale”. For further information and to register to obtain a copy of the
annual property tax sale list, contact the following county office:

Hamilton County Real Property Office


4th Floor Mayfield Annex
123 East 7th Street
Chattanooga, TN 37402
(423) 209-6444
Fax: (423) 209-6445
E-mail: realproperty@mail.hamiltontn.gov
FAQ: http://www.hamiltontn.gov/RealProperty/property_FAQ.htm
Property Sale Info: http://www.hamiltontn.gov/RealProperty/SaleInfo.htm
Mailing List Request:
http://www.hamiltontn.gov/RealProperty/special_projects.htm#Mailing%20Li
st%20Request%20Form

For another example, see the following McMinn County web sites:

McMinn County Executive's Office


6 East Madison Ave.
Athens, TN. 37303
(423) 745-7634
Web Sites:
County Executive: http://www.mcminnco.org/excutive.html
Procedures for Sale of Delinquent Tax Properties:
http://www.mcminnco.org/delinquent_tax_properties.html
List Delinquent Tax Properties for Sale:
http://www.mcminnco.org/properties.htm
Form for Bid on Delinquent Tax Property:
http://www.mcminnco.org/delinquent_tax_form.html
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Texas
Type of tax sale system used:

At any time after its tax on property becomes delinquent, a taxing unit (including the
county or any other taxing unit such as a city, independent school district, etc., that collects
its own taxes or, in some case, the county appraisal district if it by agreement collects taxes
for taxing units) may file suit to foreclose the real property tax lien securing payment of the
tax. The governing body of a taxing unit may contract with any competent attorney to
represent the unit to enforce the collection of delinquent taxes. If judgment in a suit to collect
a delinquent tax is for foreclosure of a tax lien, the court shall order the property sold in
satisfaction of the amount of the judgment. Property ordered sold pursuant to foreclosure of a
tax lien shall be sold in the manner similar property is sold under execution, i.e., at a public
oral bid foreclosure auction sale conducted by the county sheriff or precinct constable, as
the case might be, on the courthouse steps (or alternate locations designated by the county
commissioners court) between the hours of 10:00 a.m. and 4:00 p.m. on the first Tuesday of
the month. The property is sold to the highest bidder for cash or cash equivalent. The high
bidder receives a “Sheriff’s Deed” or “Constable’s Deed”, depending upon who conducted
the sale, that transfer ownership, to include the right to possession and to collect rents.
However, that ownership is encumbered by either a 180-day or two (2) year a right of
redemption held by the former owner at the time of sale, depending upon the nature of the
property sold. The redemption period is measured from the date the deed is recorded at the
county clerk’s office. The right of redemption lasts for 180-day from that date for all real
property other than homesteaded property and property appraised by the county appraisal
district as agriculture use, in which case it is two (2) years. If the property is not redeemed,
the right of redemption terminates automatically be operation of law.

Contact for further information: Contact county sheriff or, in the case of Harris
County and certain other counties, the precinct constables, of Texas’ 254 counties.

The National Sheriff’s Association (NSA) publishes an “NSA Sheriffs' Directory


Annual sheriffs’ Directory” for $50.00 plus $5.00 for shipping and handling for nonmembers
that lists contact information for sheriff’s offices throughout the United States, including
Texas. For more information and to order, contact NSA as follows:

National Sheriff’s Association (NSA)


1450 Duke Street
Alexandria, Virginia 22314-3490
(703) 836-7827 Extension 335 (Publications Section)
E-mail: mterault@sheriffs.org
Web Sites:
MSA: http://www.sheriffs.org/
Directory: http://www.sheriffs.org/directory.htm

The Texas Association of Counties (TAC) has an Internet web site providing links
to the various Texas Counties that have web sites:
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http://www.county.org/TXcounties/copgs.html

Or contract for further information: Contact the county tax assessor-collector


(sometime called the county tax office):

The Texas Association of Assessing Officers (TAAO) maintains a list of Internet


links to the various Texas county tax assessor-collectors offices having web sites. For further
information, contact TAAO as follows:

Texas Association of Assessing Officers (TAAO)


7501 Hwy. East 290
2nd Floor
Austin, Texas 78732
(512) 926-2511
Fax: (512) 926-2920
E-mail: taaoaustin@taao.org
Web Sites:
TAAO: http://www.taao.org/index.html
Links to County Tax Assessor-Collector Web Sites:
http://www.taao.org/links.html#Texas

For an example of a county assessor-collector’s web site containing information


about monthly tax sales, contact the Travis County Tax Assessor-Collector:

Travis County Tax Assessor-Collector


1010 Lavaca Street
Austin, TX 78701
(512) 473-9473
P.O. Box 1748,
Austin, TX 78767
Fax: (512) 473-9056
Web Sites:
County Tax Assessor-Collector:
http://www.co.travis.tx.us/departments/tax_assessor.htm
Tax Foreclosure Sales (Site has links to properties scheduled for sale for the
coming months.):
http://www.co.travis.tx.us/tax_assessor/foreclosure/default.htm
Buyer's Guide to Tax Foreclosure Sales:
http://www.co.travis.tx.us/tax_assessor/foreclosure/buyer_guide.htm

For another county tax assessor-collector that provides information about county tax sales on
the Internet, contact the Hunt County Assessor-Collector’s Office:

Hunt County Assessor-Collector’s Office


Hunt County Court House
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2500 Washington Street


P.O. Box 1042
Greenville, TX 7540e-1042
(903) 408-4160 (Tax Office)
Web Sites:
County Tax Assessor-Collector:
http://www.koyote.com/personal/hctax/
(Note: This site has links to properties scheduled for sale for the
coming months.)
Sheriffs/Constable Sale Procedures (including “Resale Program):
http://www.koyote.com/personal/hctax/PROCED.HTML
“Resale Program” (i.e., properties “struck-off” to Hunt County for lack of
bidders at monthly tax sale):
http://www.koyote.com/personal/hctax/RESALE/RESALE.HTML
“Resale Program” Bid Form:
http://www.koyote.com/personal/hctax/BID.HTML

Or contact for further information: Contact the private law firms representing the
various taxing units, including the county tax assessor-collector and the tax assessor-collector
for various cities, independent school districts and an occasional other taxing unit that
collects its own taxing and initiates tax suits:

The largest of the law firms representing taxing units is Linebarger Goggan Blair
Pena & Sampson, LLP (Linebarger). Linebarger provides extensive information on
properties coming up for tax sale as a result of suits to foreclose the real property tax lien
filed on behalf of its taxing unit clients. For further information, see below:

Linebarger Goggan Blair Pena & Sampson, LLP


1949 South IH 35
Austin, TX 78741
P.O. Box 17428
Austin, TX 78760
(512) 447-6675
Web Sites:
Homepage: http://www.publicans.com/home.htm
From this site, navigate internally. Clink onto “Tax Sale Properties” to get to
a search engine that will allow you to search by county for upcoming sales
initiated by the firm’s clients (i.e. “Sale”) or for current strike-off properties
for sale by the firm’s clients (i.e., “Resale”). You can also limit you research
to a certain range of opening bids and a certain range of “Adjudged Value”.
Note: In a suit for foreclosure of a tax lien on property, the court shall
determine the market value of the property on the date of trial. The appraised
value of the property according to the most recent appraisal roll approved by
the appraisal review board is presumed to be its market value on the date of
trial, and the person being sued has the burden of establishing that the market
value of the property differs from that appraised value. The court shall
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incorporate a finding of the market value of the property on the date of trial in
the judgment.
Additionally, at the “Tax Sale Properties” page, you can click on a link called
“FAQ” for an extensive set of questions and answers dealing with the Texas
tax sale process.
Also, you can obtain the address and phone number of the firm’s regional
offices by first clicking on the clink “Who We Are” and then the link
“Offices”.

Another large law firm representing taxing units with a substantial Internet presents is
Perdue, Brandon, Fielder, Collins & Mott, L.L.P. (Perdue). Purdue also provides
extensive information

Perdue, Brandon, Fielder, Collins & Mott, L.L.P. (Perdue).


Houston Office
1235 N. Loop W., Suite 600
Houston, Texas 77008
(800) 833-5886
E-mail: mailto:mdarlow@pbfcm.com
Web Sites:
General Information About Tax Sales;
http://www.pbfcm.com/tax_sale_%20info.htm
List of Properties coming up for Tax Sale:
http://www.pbfcm.com/tax_sales.htm
List of Strike-off Properties (called “Re-sales):
http://www.pbfcm.com/Resales.htm
FAQ: http://www.pbfcm.com/faq.htm
Extensive Legislative Update Information:
http://www.pbfcm.com/Legislative_Update.htm
List of Office Locations:
http://www.pbfcm.com/office_locations.htm

Disposition of unsold tax sale properties:


Those properties not receiving any bids at a Texas tax sale are “struck-off” to the
taxing unit that initiated the suit to foreclosure the lien (hence such properties are commonly
called “strike-off properties) and are held “in trust” for all taxing units owed delinquent
property taxes secured by the property (hence such properties are frequently called “trust” or
“trustee” properties).

Contract for further information: Contact each taxing unit that initiates suits to
foreclose the real property tax lien. Start by contacting the county tax assessor-collector’s
office.

For example, see the information provided above for the Hunt County Assessor-
Collector’s Office.
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For another county tax assessor-collector’s office that provides information about “strike-off”
property on the Internet, contact the Montgomery County Tax Office:

Montgomery County Tax Office


400 N San Jacinto
Conroe, Texas 77301
(936)-539-7897 (Collections)
E-mail: rnusz@co.montgomery.tx.us
Web Sites:
Tax Office:
TaxTrust Properties (i.e., strike-off or trustee properties):
http://www.co.montgomery.tx.us/mctax/taxtrustlist.html
(Site provides extensive lists of strike-off properties available for purchase
together with instructions on how to bid on those properties.)

Also see the information provides on the private law firms representing the various taxing
units above.
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Utah
Type of tax sale system used:
Utah is a "public oral bid foreclosure auction" tax sale state – often referred to as a
"deed" state – where the real property that is security for the delinquent real property taxes is
sold to the highest bidder with an opening minimum bid of "taxes, penalties, interest, and
administrative costs.” Each of Utah's twenty-nine (29) counties must conduct its annual
“Final Tax Sale” or simply “Tax Sale” during the months of May or June – although for
historical reasons, such sales are often conducted on the last Wednesday in May.

Contact for further information: Contact the County Auditor or County


Clerk/Auditor.

The Utah Association of Counties (UAC) has an Internet Directory where you can
search for the name and address together with the telephone and fax numbers of various
county officials, including the County Auditor or Clerk/Auditor:

http://www.uacnet.org/directory.html

Additionally, UAC provides a web site with links to the various counties with homepages:

http://www.uacnet.org/links.html

For information on the conduct of Weber County tax sales, go the Weber County
Clerk/Auditor’s web site and click onto “Delinquent Tax Sale”:

http://www.co.weber.ut.us/Clerk_Auditor/Default.htm

For further information, contact the Weber County Clerk/Auditor:

Weber County Clerk/Auditor


Weber Center
2380 Washington Blvd.
Ogden, UT 84401
E-mail: lluncefo@co.weber.ut.us
(801) 399-8400
(801) Fax: 399-8300

Disposition of unsold tax sale properties:


Utah statutory law provides that “Any property offered for sale for which there is no
purchaser shall be struck off to the county by the county auditor.” Further, “All property
acquired by the county (by tax sale) may be disposed of for a price and upon terms
determined by the county legislative body (e.g., County Commissioners).”
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For further information on tax sale properties struck off to Weber County, contact
Weber County Property Management:

Property Management
2415 Washington Blvd.
Ogden, UT 84401
(801) 625-3850
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Vermont
Type of tax sale system used:
Vermont tax sales – termed by statute a “Sale of Realty” – are public oral bid
foreclosure sales of the real property that is security for the delinquent real property taxes
were, after a one year redemption period, the high bidder gets a “Collector’s Deed”. The
Vermont tax sale system operates similarly to a typical tax lien certificate system except that
the property itself is bid up and, after the expiration of the one-year period of redemption
measured from the day of sale, the high bidder automatically receives a deed to the property.

Contact for further information: Contact the Town Collector of Tax (various
called Tax Collector, Director of Collections, Delinquent Tax Collector, Collector of
Delinquent Taxes, Finance Office, Town Treasurer, etc.) of each of Vermont’s towns or
other municipalities.

The Vermont League of Cities and Towns provides an Internet web site providing
e-mail addresses together with Internet homepages for Vermont’s various municipalities.

http://www.vlct.org/cgi/resources/email.cfm
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Virginia
Type of tax sale system used:
Virginia is a "public oral bid foreclosure auction" or "deed" tax sale state where the real
property that is security for the delinquent real property taxes is sold to the highest bidder.
The opening bid at a Virginia "public oral bid foreclosure auction" tax sale (termed by statute
to be a "Judicial Sale of Real Property") is, basically, the back real property "taxes, penalties,
interest, reasonable attorneys' fees, costs and any liens chargeable thereon." Further, Virginia
statutory law provides that: “The court shall allow as part of the costs, to be paid into the
treasury of the county, city or town, a reasonable sum to defray the cost of its attorneys and
the expenses of publication and appraisal necessary for the purpose of instituting such suit
and such fees and commissions, including fees for preparing and executing deeds, as would
be allowed if the suit were an ordinary lien creditor's suit.” Or, as can readily be seen, for a
valuable parcel of real estate, the opening bid could be just pennies on the dollar. However,
such sales are to be conducted as a "creditor's bill in equity" and, consequently, are subject to
court confirmation. However, Virginia law provides that: "The sale price achieved at a
public auction shall be prima facie, but rebuttable, evidence of the value of the property for
purposes of the approval of the sale."

Contract for further information: Under Virginia statutory law, the judicial tax sale
foreclosure process “shall be instituted and conducted in the name of the county, city or town
in which the real estate lies, by such attorney as the governing body (e.g., Board of
Supervisors, etc.) or treasurer of the county, city or town employs for such purpose.
Further, the court may appoint a “special commissioner to sell the properties and execute the
necessary deeds when a sale is found necessary or advisable and in doing so the appointee
may be the attorney employed by the governing body of the county, city or town to bring
the suit.“

The Virginia Association of Counties (VACo) publishes a "VACo/VML Directory


of Counties, Cities and Towns" that contains listings of elected officials (which includes
treasurers) for all ninety-five (95) counties, forty (40) cities and over one hundred towns. The
2001 edition of the can be purchased by sending $35.00 along with your name and mailing
address to the following contract:

VACo Services Inc.,


001 E. Broad Street, Suite LL 20
Richmond, Va. 23219-1928
(804) 788-6652
Fax: (804) 788-0083
E-mail address: Mail@vaco.org
Web Site: http://www.vaco.org/

VACo provides an order form at the following web site address:

http://www.institute.virginia.edu/vaco/publications.htm
Table of Contents

To identify upcoming tax sales, first try contacting treasurer for the county, city or town.
That office may be able to provide you with information. See the information on the City of
Richmond. Or the office may refer you to someone else, e.g., the attorney retained by the
taxing entity to prosecute the lawsuit.

To obtain information on City of Richmond “tax delinquent property that has been
ordered for sale by the court”, go to the following Internet web site:

http://www.ci.richmond.va.us/department/real_estate/gsxxs_main.asp

or contact the following individual:

Michael Paul Dodson


Real Estate/Marketing Specialist
City of Richmond, VA
900 East Broad Street, Suite 1104
Richmond VA 23219
(804) 646.3727 (Direct)
(804) 646.4350 (Main)
Fax: (804) 646.4351

Additionally, in the past, The Motley’s Group has conducted “City of Richmond Tax
Delinquent Properties” public oral bid auction sales for the City of Richmond. See the
following web site:

http://www.motleysgroup.com/
Table of Contents

Washington
Type of tax sale system used:
Washington State tax sales – termed a “Tax Foreclosure Auction” – are public oral
bid foreclosure auctions sales of the real estate that is security for the delinquent taxes and
are conducted throughout each calendar year by each of the thirty-nine (39) county
treasurers. There is no redemption period after the sale except in cases where the owner on
the day of the sale was either a minor child or a person adjudicated to be legally incompetent.
In those cases, there is a 3-year redemption period.

Contract for further information: Contract the County Treasurer.

For information about King County Tax Foreclosure Auctions and a list of properties
scheduled for sale, see the Internet web site of King County Department of Finance, Treasury
Division:

Treasury Division
Department of Finance
King County
500 Fourth Avenue
Seattle, WA 98104
Mail Stop: ADM-FI-611
206-296-7326
206-296-4184 (Foreclosure Section)
Fax: 206-205-0776
E-mail: DOFweb.Finance@metrokc.gov
Web Sites:
Treasury Division: http://www.metrokc.gov/finance/treasury.htm
Property Tax Information System:
http://webapp.metrokc.gov/KCTaxinfo/
Property Tax FAQ:
http://www.metrokc.gov/finance/treasury/kctaxinfo/TaxInfo_FAQ.htm
Property Tax Links: http://www.metrokc.gov/taxes.htm
King County Tax Foreclosure Information:
http://webapp.metrokc.gov/Foreclosure/KCWEBFORINF.htm
King County Property Tax Foreclosure List:
http://webapp.metrokc.gov/Foreclosure/Disclaimer.asp

For information about Whatcom County Tax Foreclosure Auctions and a list of
properties scheduled for sale, see the Internet web site of the Whatcom County Treasurer:

Whatcom County Treasurer


Whatcom County Courthouse, Suite 104
311 Grand Avenue,
Bellingham, WA 98225
Table of Contents

P.O. Box 5268


Bellingham, WA 98227
(360) 676-6774
Fax: (360) 738-2477
Email: treasurer@co.whatcom.wa.us
Web Sites:
Treasurer: http://www.co.whatcom.wa.us/treasure/home.htm
Tax Foreclosure Sales:
http://www.co.whatcom.wa.us/Treasurer/PropertyAuctions/Foreclosure/foreclosure.htm
Property Auction Research:
http://www.co.whatcom.wa.us/Treasurer/PropertyAuctions/Research/research.htm
Property Auction Process:
http://www.co.whatcom.wa.us/Treasurer/PropertyAuctions/Research/research.htm
Property Sale (Minimum Bid) List:
http://www.co.whatcom.wa.us/Treasurer/PropertyAuctions/MinBid1593.pdf
Notice and Summons by Publication:
http://www.co.whatcom.wa.us/Treasurer/PropertyAuctions/Foreclosure/Summons1593.pdf
Missing Persons Ad:
http://www.co.whatcom.wa.us/Treasurer/PropertyAuctions/Foreclosure/Missing1593.pdf

Disposition of unsold tax properties:


Property not sold to the public at a Tax Foreclosure Auction is sold to the county,
with the properties so sold being variously called “Tax Title” or “Tax-Title” properties. Tax-
Title Properties may thereafter be sold by order of the county legislative authority at a
minimum price determined by that authority. The County Treasurer conducts such sales
after publication of a notice of sale once a week for three consecutive weeks in a newspaper
printed and published in the county where the land is situated. All sales so made shall be to
the highest and best bidder at such sale.

For information about King County Tax Title Property sales and a list of county-
owned property, contact the Department of Construction and Facilities Management,
Property Services Division:

Property Services Division


500 Fourth Avenue, Room 500
Seattle, WA 98104
(206) 296-7470 or
1-800-325-6165 Ext. 6-7470
Fax: (206) 296-0196
TDD: (206) 296-0100
Web Sites:
Property Services: http://www.metrokc.gov/psd/
County Owned Property: http://www.metrokc.gov/psd/discCOP.htm
Table of Contents

For information about Whatcom County Tax Title Property sales, contact the Whatcom
County Treasurer. For specific information on such sales, see the following Internet web
site:

Tax-Title and Surplus Property Sales:


http://www.co.whatcom.wa.us/Treasurer/PropertyAuctions/TaxTitleSurplus/ta
xtitlesurplus.htm

For listing of contact information for various county officials to include the County
Treasurer, go to the Internet web site of the Washington Association of County Officials
(WACO):

Washington Association of County Officials (WACO)


206 10th Avenue, SE, Suite 307
Olympia , WA 98501-1311
(360) 753-7319
Fax: (360) 753-2842
Web Site: http://www.wacounties.org/waco/main.html
Listing of County Contact Information:
http://www.wacounties.org/waco/county/adams.html
State Map Showing Counties and County Homepages:
http://www.wacounties.org/waco/county/map.html
Listing of Washington State Newspapers:
http://www.microzoo.com/wanews.html

Additionally, WACO together with Washington State Association of Counties (WSAC)


publishes a “Directory of County Officials in Washington State”. To order, send a personal
check for $10.00 to the WACO address listed above. For further information including an
order form, see the following web site:

http://www.wacounties.org/waco/directory.htm
Table of Contents

West Virginia
Type of tax sale system used:
The fifty-five (55) West Virginia counties use a tax lien certificate system – being a
public oral bid auction sale (termed a “Sale of Tax Liens for Delinquent Taxes” or more
simply “Tax Lien Sale” or “Tax Sale”) at which investors bid on the right to pay the “amount
of taxes, interest and charges due” on individual parcels of real estate with a “certificate of
sale” received by "the highest bidder." The tax lien certificates sale for each of fifty-five (55)
West Virginia counties must be held between October 14th and November 23rd of each
calendar year.

Contract for further information: Contact the County Sheriff (with that office
often called the “Sheriff’s Tax Office”) of each of West Virginia’s fifty-five (55) counties.

The National Sheriff’s Association (NSA) publishes an “NSA Sheriffs' Directory


Annual sheriffs’ Directory” for $50.00 plus $5.00 for shipping and handling for nonmembers
that lists contact information for sheriff’s offices throughout the United States, including
West Virginia. For more information and to order, contact NSA as follows:

National Sheriff’s Association (NSA)


1450 Duke Street
Alexandria, Virginia 22314-3490
(703) 836-7827 Extension 335 (Publications Section)
E-mail: mterault@sheriffs.org
Web Sites:
MSA: http://www.sheriffs.org/
Directory: http://www.sheriffs.org/directory.htm

For information about Berkeley County “tax lien sales”, contact the following office:

Berkeley County Sheriff’s Tax Office


110 West King Street
Martinsburg, WV 25401
(304) 264-1982 and (304) 264-1984
Web Site (Providing information on the conduct of “Tax Lien Sales” in Berkeley
County): http://www.berkeleycountycomm.org/treasurer.htm

To locate addresses county officials including the county sheriff for each of the fifty-
five (55) West Virginia Counties, contact the West Virginia Association of Counties
(WVACo):

West Virginia Association of Counties (WVACo)


2211 Washington East Street
Charleston, WV 25311-2218
(304) 346-0591
Table of Contents

Fax: (304) 346-0592


E-mail: wvaco@citynet.net
Web Site: http://www.wvcounties.org/
Map with County Names and Links to Counties Having Homepages:
http://www.wvcounties.org/map-frameset.html

Additionally, WVACo publishes a “Directory of County Officials”. To order, send a personal


check for $20.00 to the WVACo address listed above. For further information on this
publication, see the following web site:

http://www.wvcounties.org/publications.html#county_officials

Disposition of unsold tax liens:


If no investor bids the amount of taxes, interest and charges due on any tax lien
offered for sale at the annual tax lien sale held between October 14th and November 23rd, the
sheriff shall certify the real estate that is security for the lien to the West Virginia State
Auditor’s Office for disposition, subject to the statutory right of redemption. The certified
real estate that has not been redeemed from the Auditor within eighteen (18) months after
certification is subject to sale by Deputy Commissioners who are appointed for each county
by the Auditor. One or after May 1st and before October 1st of each calendar year, the
Auditor must certify to each Deputy Commissioner a list of real estate in that
Commissioner’s county subject to sale. Each Deputy Commissioner must hold at the county
courthouse a public oral bid auction sale of the real estate (termed a “Deputy Commissioner’s
Sale) to the highest bidder within 120 days of receiving the certified list of the county real
property subject to sale. The high bidder does not automatically receive a deed to the
property. Prior to high bidder becoming eligible to receive a deed, the Deputy Commissioner
must report the sale to the Auditor for approval or disapproval, based upon whether the sale
is in the best interest of the State. Within forty-five (45) days following approval, the high
bidder must prepare a list of those required to be served under state statutory law with a
notice to redeem (i.e., “the owner of, or any other person who was entitled to pay the taxes
on, (the) real estate”) and request the Deputy Commissioner to prepare and serve the required
notice. Further, the high bidder must deposit or offer to deposit with the Deputy
Commissioner a sum sufficient to cover the costs of preparing and serving the required
notice. If the real estate is not redeemed within the time specified in the notice, then the high
bidder, then “the deputy commissioner shall, upon the request of the purchaser, make and
deliver to the person entitled thereto a quitclaim deed for such real estate” within thirty (30)
days.

Contract for further information: For further information, contact the County
Collections Division of the West Virginia State Auditor’s Office:

County Collections Division


West Virginia State Auditor’s Office
Building I, Room W-116
Charleston, WV 25305
Table of Contents

(304) 558-2262
Toll-Free: (888) 509-6568
E-mail: russr@wvauditor.com
Web Sites:
Auditor: http://www.wvauditor.com
Thereafter, click on the “County Collections” link. At the “County
Collections” link, click on the “Land Sales” link. This web page provides a listing of
upcoming Deputy Commissioner’s Sales. At the “Land Sales” page, click on the
“Delinquent Land” link for the “Search Delinquent Land Properties” site. At this site,
click on the “Code” link to get to a “Summary of the Procedures used in the Selling
of Tax Liens on Delinquent, Nonentered, Escheated and Waste and Unappropriated
Lands in West Virginia”. At that site, click onto the “Contact Info.” link to obtain
“Contact Information” on the various Deputy Commissioners. The West Virginia
State Auditor's Office conducts sales in twenty-three (23) counties through appointed
Deputy Commissioners with the remaining thirty-two (32) counties retaining local
attorneys to assist in the process of selling and redeeming delinquent lands.
Table of Contents

Wisconsin
Type of tax sale system used:
All properties with delinquent real property taxes that are not paid are eventually
foreclosed and acquired by one of the seventy-two (72) counties in which the property is
situation. Those counties then resell the properties at tax sales generally termed “sales of tax
delinquent real estate”. However, except for Milwaukee County, “no tax delinquent real
estate acquired by a county may be sold unless the sale and appraised value of such real
estate has first been advertised by publication…. Any county may accept the bid most
advantageous to it but every bid less than the appraised value of the property shall be
rejected. Any county is authorized to sell for an amount equal to or above the appraised
value, without readvertising, any land previously advertised for sale.”

Contract for further information: The County Board of Supervisors controls the
sale of county-acquired tax delinquent real estate; however, the Board often delegates that
function to the County Clerk or the County Treasurer.
The Wisconsin Counties Association (WCA) provides an Internet web page called
“About Wisconsin's Counties” which provides, among other information, county contact
information and links to county homepages, if any:

Wisconsin Counties Association (WCA)


100 River Place, Suite 101
Monona, WI 53716
(608) 224-5330
1-800-922-1993
Fax: (608) 224-5325
Web Sites:
WCA: http://www.wicounties.org/
About Wisconsin’s Counties:
http://www.wicounties.org/HistFacts/histfacts.html
Links to County Web Sites:
http://www.wicounties.org/Interactive/countylinks.html

For any example of a county having a web site that provides some information about
county tax sales, see the following:

Burnett County Clerk's Office


County Government Center - Room 150
7410 County Road K, 105
Siren, WI 54872
Phone: 715-349-2173
Fax: 715-349-2169
Web Site:
County: http://www.mwd.com/burnett/
Table of Contents

Properties for Sale: http://www.mwd.com/gov/landsale.html

To receive e-mail notification of the next Burnett County auction date contact
jdykstra@sirentel.net; include the words "land auction" on the subject line.
Table of Contents

Wyoming
Type of tax sale system used:
Wyoming tax sales – typically referred to as simply “Tax Sales” – must be held each
year by each of the twenty-three (23) counties, generally during the latter part of July, all of
August and early September. These sales are public oral bid auction sales of the right to pay
back delinquent real property taxes, penalties, interest and costs due on properties where the
interest rate is an annualized simple interest rate of 15% plus a 3% one-time penalty. If two
or more bidders wish to bid on a particular property, then the “high” bidder is chosen by a
random drawing. The “high” bidder receives a document termed a Certificate of Purchase.

Contract for further information: Contact the County Treasurer for each of
Wyoming’s twenty-three (23) counties.

The Wyoming County Commissioners Association (WCCA) sells a “County


Government Directory” for $12.00. To order, send a personal check to WCCA at the
following address or go to the Associations on-line order form site:

Wyoming County Commissioners Association (WCCA)


Post Office Box 86
409 W. 24th Street
Cheyenne, Wyoming 82003
(307) 632-5409
Fax: (307) 632-6533
Web Sites:
WCCA: http://www.wyo-wcca.org/
On-line Order Form: http://www.wyo-wcca.org/morder.htm

Additionally, WCCA has an Internet site that provides a “Navigation Map to Wyoming
County Addresses”, providing a “clickable” map of Wyoming counties that, when click on,
provide the names of county commissioners together with address, phone and fax number
information:

http://www.wyo-wcca.org/members.htm

WCCA also provides a site with links to those counties having web site:

http://www.wyo-wcca.org/url.htm

For additional information on Wyoming tax lien certificate sales, see the following
two counties:

Laramie County Treasurer


309 W. 20th St., Room 1300
Cheyenne, WY 82001
Table of Contents

P.O. Box 125


Cheyenne, WY 82003
(307) 633-4225
Fax: (307) 633-4408
E-mail: treas02@hotmail.com
Web Sites:
Laramie: http://webgate.co.laramie.wy.us/
Treasurer: http://webgate.co.laramie.wy.us/
Delinquent Property Taxes: Under Construction
Tax Sale: Under Construction
Tax Deeds: Under Construction

Sweetwater County Treasurer


80 West Flaming Gorge Way, Suite139
Green River, WY 82935
(307) 872-6392
Fax: (307) 872-6393
Web Sites:
County: http://www.co.sweet.wy.us/
Treasurer: http://www.co.sweet.wy.us/treas/propertytaxes/index.html
Tax Notices/Delinquent Notices:
http://www.co.sweet.wy.us/treas/propertytaxes/page8.html
Tax Sales/Redemptions:
http://www.co.sweet.wy.us/treas/propertytaxes/page5.html
Table of Contents

Washington, District of Columbia


Type of tax sale system used:
The annual Washington, District of Columbia public auction of real property tax liens must
be held on the third Tuesday in July. The opening minimum bid for each tax certificate
(termed a “certificate of sale”) to be sold is "the taxes due, together with the penalties and
costs that may have accrued thereon."

Contract for further information: Contact the following office:

District of Columbia Government


Office of the Chief Financial Officer
Herbert J. Huff
Deputy Chief Financial Officer
Office of Tax and Revenue
Real Property Tax Administration
One Judiciary Square
441 – 4th Street, NW, Suite 480 North
Washington, DC 20001
(202) 727-5380 (Help Desk)
(202) 727-3714 ext. 3143 (Questions about public auction)
Web Sites:
Washington, District of Columbia: http://www.dchomepage.net/
Table of Contents

Guam
Type of tax sale system used:
If a property owner does not pay delinquent real property taxes, then the Government
of Guam administratively forecloses and takes title to the property, being termed “tax deeded
properties deeded to the Government”. The Director of Revenue and Taxation may sell for
lawful United States currency or negotiable paper, such tax deeded properties at public
auction to any person, regardless of any prior or existing lien, claim, or interest in such
property may purchase such tax deeded properties at said sale. When parcels, which are
unusable because of their size, location, or other condition, are tax deeded to the government,
the tax collector may offer the parcel at fair market value to owners of contiguous parcels.
Within one (1) year after the sale of any such property, the person who owned the property
prior to the public auction may redeem the property by paying to the purchaser the amount
paid to the government plus interest at the rate of twelve percent (12%) per annum. Once the
one-year redemption period has expired, the person who owned the property prior to the
public auction shall have no further redemption rights or interest whatsoever in said property.

Contract for further information: Contact the Department of Revenue and


Taxation:

Department of Revenue and Taxation


Government of Guam
Real Property Tax Division
Building 13-1 Mariner Avenue
(Former El Gecko Building)
Tiyan, Guam 96913
E-mail: revtax@ns.gov.gu
(671) 475-1890/1891/1752/1765
Fax: (671) 472-2643
Web Sites:
Department of Revenue and Taxation:
http://www.admin.gov.gu/revtax/index.html
Understanding Your Real Property Taxes:
http://www.admin.gov.gu/revtax/rpt.info.html
Table of Contents

Provinces of Canada
Province of Alberta
Type of tax sale system used:
The Canadian Province of Alberta is example of a jurisdiction where “municipalities”
(e.g., counties, cities, towns, villages, municipalities, municipal districts, irrigation districts,
etc.) collect delinquent real property taxes through a "public oral bid auction" tax sale
process where the real property is sold to the highest bid at a sale called a “Public Sale of
Land”. A municipality must annually, not later than March 31, prepare a tax arrears list
showing the parcels of land in the municipality in respect of which there are tax arrears for
more than one year. Each municipality must offer for sale at a public auction any parcel of
land shown on its tax arrears list if the tax arrears is not paid. However, the municipal
council must set for each parcel of land to be offered for sale at a public auction, a reserve
bid that is as close as reasonably possible to the market value of the parcel, and any
conditions that apply to the sale. As can be seen, the municipal council must set a "reserve
bid" (i.e., a "the minimum price at which a municipality is willing to sell a parcel of land at a
public auction") and that reserve bid must be "as close as reasonably possible to the market
value of the parcel."

Contract for further information: Contact and obtain a subscription to The


Alberta Gazette.

Alberta provincial statutory law provides that: The municipality must advertise the
public auction in one issue of The Alberta Gazette, not less than 40 days and not more than
90 days before the date on which the public auction is to be held, and in one issue of a
newspaper having general circulation in the municipality, not less than 10 days and not more
than 20 days before the date on which the public auction is to be held.

The Alberta Queen's Printer publishes, distributes and sells the Alberta Gazette
and can be contacted as follows

Alberta Queen's Printer


Main Floor, Park Plaza
10611 - 98 Avenue
Edmonton, Alberta, T5K 2P7
(780) 427-4952
(780) 427-4952 (toll free in Alberta by first dialing 310-0000)
Fax: (780) 452-0668
E-mail: qp@gov.ab.ca
Web Sites:
Homepage: http://www.gov.ab.ca/qp/index.html
Address & Maps to both bookstore locations:
http://www.qp.gov.ab.ca/custom_page.cfm?page_id=26
Table of Contents

Catalogue: http://www.qp.gov.ab.ca/catalog.cfm

Additionally, the Alberta Queen's Printer has bookstores located at the above Edmonton
address and in Calgary at the following location:

Alberta Queen's Printer


Main Floor, McDougall Centre
455 - 6th Street, S.W.
Calgary Alberta, T2P 4E8
(403) 297-6251
Fax: (403) 297-8450

The Alberta Gazette is published weekly in two parts: Part I contains official
government notices, orders in council, and those private notices required to be published by
statute and Part II contains the official versions of regulations as enacted. Alberta tax sale
investors must subscribe to Part I in order to get the notices of upcoming tax sales. The
following products are available:

Alberta Gazette Part 1


Annual Subscription ISBN # AG1 Price: C$25.00
Alberta Gazette Part I
Annual Subscription
Electronic ISBN # 0773270663 Price: C$145.00

Alberta Gazette Part I


Single Issue SINGLE-GAZETTE Price: Free

Note: Free access to past editions of the Alberta Gazette (i.e., 1996 through 2000)
in text form is available at the Alberta Queen's Printer web site at the following address:

http://www.qp.gov.ab.ca/custom_page.cfm?page_id=18

and then clinking onto the link entitled "Alberta Gazette Archive". Thereafter, to see a
sample tax sale notice, click onto the link entitled "The Alberta Gazette, Part I, February 15,
2000", being:

http://www.gov.ab.ca/qp/ascii/gaz00/0215_I.TXT

The following are the sales listed in that issue:

PUBLIC SALE OF LAND

(Municipal Government Act)

CITY OF MEDICINE HAT


Table of Contents

Notice is hereby given that under the provisions of the Municipal


Government Act, the City of Medicine Hat will offer for sale, by public
auction, in Meeting Room M-1, Main Floor, City Hall, Medicine Hat, Alberta
on Thursday, March 30, 2000 at 8:30 a.m. the following lands:

Lot Block Plan Link C of T. Address

9 65 61685 0018345620 751109214 514B 6 Ave SE


18 11 483M 0011487931 961081876 762 11 St SE
11-13 70 58552 0018351320 871169791 525B Maple Ave SE
9-10 9 4349GS 0019514555 871183611 901 8 St SW
0019514547
6 5 4349GS 0019535329 851085633 701 Bullivant Cres SW
Unit 12 7811255 0013991930 931197283 45 Link Court SW
Pt. NE 1/4 36-12-6-W4th 0025715526 931287986 NW 36-12-6-4th
See Special Description 0025715534

The easterly 500 feet throughout of that portion of the north east quarter
which lies to the north of the northern limit of the railway right of way
on Plan RY 22908 excepting thereout all mines and minerals. The easterly
500 feet in perpendicular width throughout of the road allowance adjoining
the north boundary of the north east quarter of section 36, in township 12,
range 6 west of the 4th meridian, containing 0.307 hectares (0.758 of an
acre) more or less, excepting thereout all mines and minerals.

Each parcel will be offered for sale subject to a reserve bid, and to the
reservations and conditions contained in the existing certificate of title.

Terms: Cash.

The City of Medicine Hat may, after the public auction, become the owner of
any parcel of land that is not sold at the public auction.

Redemption may be effected by payment of all arrears of taxes and costs at


any time prior to the sale.

Dated at Medicine Hat, Alberta, January 27, 2000.

Denise Schmaltz, Customer Service & Collections Coordinator.


_______________

CITY OF SPRUCE GROVE

Notice is hereby given that under the provisions of the Municipal


Government Act, the City of Spruce Grove will offer for sale, by public
auction, in the Council Chambers, 410 King Street, Spruce Grove, Alberta on
Thursday, April 6, 2000 at 9:00 a.m. the following lands:

Lot Block Plan

01 03 792 1841
39 06 752 1495
13 08 892 3227
31 01 932 0805
11 03 5805RS
67 10 872 2238
12 04 782 3421
Table of Contents

40 05 5805RS
12 14 2289MC
41 11 5805RS

Each parcel will be offered for sale subject to a reserve bid, and to the
reservations and conditions contained in the existing certificate of title.

Terms: Cash or Certified Cheque.

The City of Spruce Grove may, after the public auction, become the owner of
any parcel of land that is not sold at the public auction.

Redemption may be effected by payment of all arrears of taxes and costs at


any time prior to the sale.

Dated at Spruce Grove, Alberta, February 1, 2000.

Kathy Chan, Manager of Finance.


_______________

LAMONT COUNTY

Notice is hereby given that under the provisions of the Municipal


Government Act, Lamont County will offer for sale, by public auction, in
the County Office, 5305-50 Avenue, Lamont, Alberta on Thursday, March 30,
2000 at 2:00 p.m. the following lands:

Lot Block Plan C of T

1 3 832 2459 952 015 962 Star

Pt. of Sec. Sec. Twp. Rge. M. Area C of T

NW 06 53 18 4 19.48 852 122 420


SW 07 53 18 4 19.56 852 122 420A1
NNE 10 53 18 4 67.61 892 132 852
SE 10 57 16 4 9.69 952 054 926
(Plan 952 0845, Lot 1)
SE 36 57 17 4 1.21 17.E.43
SE 03 58 17 4 1.00 962 320 771

Each parcel will be offered for sale subject to a reserve bid, and to the
reservations and conditions contained in the existing certificate of title.

Terms: Cash.

Lamont County may, after the public auction, become the owner of any parcel
of land that is not sold at the public auction.

Redemption may be effected by payment of all arrears of taxes and costs at


any time prior to the sale.

Dated at Lamont, Alberta, January 27, 2000.

Helen Patterson, County Manager.


_______________
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REGIONAL MUNICIPALITY OF WOOD BUFFALO

Notice is hereby given that under the provisions of the Municipal


Government Act, the Regional Municipality of Wood Buffalo will offer for
sale, by public auction, in the Boardroom, 5 Fl, City Hall, 9909 Franklin
Avenue, Fort McMurray, Alberta on Friday, March 31, 2000 at 10 a.m. the
following lands:

Lot Block Plan

31 75 782 3135
8 3 3969ET
7 20 912 2849
2 2 5987RS
10 5 5642NY
14 5 5642NY
2 6 5642NY
11 7 5642NY
12 7 5642NY
5 8 5642NY
12 8 5642NY
14 8 5642NY
6 10 5642NY 42 1 832 1682
20 3 832 1682
28 3 832 1682
93 - 832 1906
100 - 832 1906
59 - 832 1550
130 - 832 1550
13 8 5642NY

Each parcel will be offered for sale subject to a reserve bid, and to the
reservations and conditions contained in the existing certificate of title.

Terms: Cash, Bank Draft or Certified Cheque made payable to The Regional
Municipality of Wood Buffalo.

The Regional Municipality of Wood Buffalo may, after the public auction,
become the owner of any parcel of land that is not sold at the public
auction.

Redemption may be effected by payment of all arrears of taxes and costs at


any time prior to the sale.

Dated at Fort McMurray, Alberta, January 26, 2000.

TOWN OF COLD LAKE

Notice is hereby given that under the provisions of the Municipal


Government Act, the Town of Cold Lake will offer for sale, by public
auction, in the Council Chambers, Cold Lake Town Office, 5513-48 Avenue,
Cold Lake, Alberta on Thursday, March 30, 2000 at 2:30 p.m. the following
lands:

Lot Block Plan C of T

40 16 792-2709 942105093
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8 33 5180KS 962058479

Each parcel will be offered for sale subject to a reserve bid, and to the
reservations and conditions contained in the existing certificate of title.

Terms: Cash, certified cheque or money order

The Town of Cold Lake may, after the public auction, become the owner of
any parcel of land that is not sold at the public auction.

Redemption may be effected by payment of all arrears of taxes and costs at


any time prior to the sale.

Dated at Cold Lake, Alberta, January 19 , 2000.

Mark Power, Chief Administrative Officer.


_______________

TOWN OF SPIRIT RIVER

Notice is hereby given that under the provisions of the Municipal


Government Act, the Town of Spirit River will offer for sale, by public
auction, in the Council Chambers, Spirit River, Alberta on Friday, March
31, 2000 at 11:00 a.m. the following lands:

Lot Block Plan

18 A 1970 B.P.

Each parcel will be offered for sale subject to a reserve bid, and to the
reservations and conditions contained in the existing certificate of title.

Terms: Cash, certified cheque for 10% down payment, balance to be paid
within 30 days from date of public auction.

The Town of Spirit River may, after the public auction, become the owner of
any parcel of land that is not sold at the public auction.

Redemption may be effected by payment of all arrears of taxes and costs at


any time prior to the sale.

Dated at Spirit River, Alberta, January 20, 2000.

Barry Romanko, Town Administrator.

TOWN OF TABER

Notice is hereby given that under the provisions of the Municipal


Government Act, the Town of Taber will offer for sale, by public auction,
in the Town of Taber Council Chambers, 4900A-50 Street, Taber, Alberta on
Thursday, March 30, 2000 at 9:00 a.m. the following lands:

Lot Block Plan

13 4 8010818
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Each parcel will be offered for sale subject to a reserve bid, and to the
reservations and conditions contained in the existing certificate of title.

Terms: Cash.

The Town of Taber may, after the public auction, become the owner of any
parcel of land that is not sold at the public auction.

Redemption may be effected by payment of all arrears of taxes and costs at


any time prior to the sale.

Dated at Taber, Alberta, January 17, 2000.

Ken D. Mundy, Town Manager.


_______________

VILLAGE OF THORSBY

Notice is hereby given that under the provisions of the Municipal


Government Act, the Village of Thorsby will offer for sale, by public
auction, in the Village Office, Thorsby, Alberta on Wednesday, April 4,
2000 at 10:00 a.m. the following lands:

Lot Block Plan C of T

4 10A 742 HW 942 212 065

The parcel will be offered for sale subject to a reserve bid, and to the
reservations and conditions contained in the existing certificate of title.

Terms: Cash.

The Village of Thorsby may, after the public auction, become the owner of
any parcel of land that is not sold at the public auction.

Redemption may be effected by payment of all arrears of taxes and costs at


any time prior to the sale.

Dated at Thorsby, Alberta, January 21, 2000.

A. Nelson, Chief Administrative Officer.


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The Province of British Columbia


Type of tax sale system used:
At 10 a.m. on the last Monday in September (unless that date is a holiday, then the
next Monday and by City of Vancouver Charter. on the first Wednesday in November in
each even-numbered year and on the second Wednesday in November in each odd-numbered
year), at the council chambers, the collector must conduct the annual tax sale by offering for
sale by public auction each parcel of real property on which taxes are delinquent. The
minimum bid is the “upset” bid, being the amount of delinquent taxes, taxes in arrear and
interest to the first day of the tax sale for which the parcel of land and the improvements, the
taxes, including penalties incurred, for the current year on the land and improvements, five
percentage (5%) of that total and certain recording fees. The highest bidder above the upset
price or, if there is no bid above the upset price, the bidder at the upset price, is declared the
purchaser. If there is no bid, or no bid equal to the upset price, the municipality must be
declared the purchaser. After a sale to a person, the collector must sign and give to the
purchaser a certificate of sale stating that an indefeasible title will be applied for on the
purchaser's behalf at the end of one year from the date of sale unless the property is redeemed
or the sale is cancelled because a court finds the sale invalid. When real property is sold at a
tax sale, all rights in it held by the person who at the time of the sale was the owner, the
registered owner in fee simple or the registered owner of a registered charge on the property,
immediately cease to exist, except the property is subject to redemption and the right to
possession of the property is not affected during the time allowed for redemption, subject,
however, to impeachment for waste, and the right of the purchaser at the tax sale to enter on
the property sold to maintain it in a proper condition and to prevent waste. If a parcel of land
sold for taxes is not redeemed, at the end of the redemption period, the collector must
forward a notice to that effect to the registrar of land titles. The notice operates as a
conveyance to the purchaser from the registered owner in fee simple.

Contract for further information: Contact the municipal “tax collector”.

The Union of British Columbia Municipalities (UBCM) annually publishes the “Net-
Work-Book” costing $30.00 (plus 7% GST and 7% PST) that includes a “Municipal
Directory” listing the mayors and councilors, regional district chairpersons and electoral area
directors, principal appointed officers, treasurers, clerks, department heads and the addresses,
telephone and fax numbers and e-mail addresses for 179 local governments. For further
information or to order, contract UBCM as follows:

Union of British Columbia Municipalities (UBCM)


Suite 15, 10551 Shellbridge Way
Richmond, BC V6X 2W9
Canada
(604) 270-8226
Fax: (604) 270-9116
E-mail: ubcm@civic.gov.bc.ca
Web Sites:
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UBCM: http://www.civicnet.gov.bc.ca/
NetWordBook Order Form:
http://www.civicnet.gov.bc.ca/ubcm/NWB/nwb_order_form.shtml

Additionally, the Federation of Canadian Municipalities provides a web site that provides
links to those member British Colombia municipalities that have web sites:

http://www.fcm.ca/newfcm/Java/frame.htm
(Then use the internal navigation system by clinking on “FCM Members” and
then on the scroll bar “Members” and the clink “British Columbia”.)

For information about The Municipality of Vancouver “Sale of Land for Taxes”,
contact the following office:

City of Vancouver
Property Tax Office
City Hall, Main Floor
453 West 12th Ave.
Vancouver, B.C.
V5Y 1V4
Canada
(604) 873-7633
Fax: (604) 873-7051
Web Sites:
Vancouver: http://www.city.vancouver.bc.ca/
City of Vancouver Property Taxes:
http://www.city.vancouver.bc.ca/corpsvcs/treasury/tax/tax.html-ssi
Public Auction: Sale of Land for Taxes November 14, 2001:
http://www.city.vancouver.bc.ca/ctyclerk/ADS/ADpublicauction.htm

Public Auction: Sale of Land for Taxes November 14,


2001
The City of Vancouver will hold a public auction of lands on which taxes or other
charges have been deliquent for two years. Under the provisions of the Vancouver
Charter, the auction will be held:

Wednesday, November 14, 2001 at 10 a.m.


Council Chamber, Third Floor, City Hall
453 West 12th Avenue, Vancouver BC
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The list of properties to be offered for sale is available after 12 noon on November
7, 2001 at the Property Tax Office, main floor of City Hall, 453 West 12th Avenue.

THE LIST OF PROPERTIES IS SUBJECT TO CHANGE.

Note: transfers resulting from the tax sale are subject to the Property Purchase
Tax Act and the Goods and Services Tax, where applicable. Only cash, certified
cheques, bank drafts, or debit cards are accepted.

Delinquent taxpayers are reminded that cost savings may still be realized by
making payment before the sale starts.

FOR MORE INFORMATION:


Call the Property Tax Office
604-873-7633

For another municipality providing information on the British Columbia “tax sale” process,
see the following:

City of Nanaimo
Finance Department
455 Wallace Street
Nanaimo, BC Canada V9R 5J6
(250) 754-4251
Fax: (250) 755-4440
E-mail:
Web Sites:
City:
Finance Department: http://www.city.nanaimo.bc.ca/b_finance/
Property Tax Information:
http://www.city.nanaimo.bc.ca/b_finance/taxes.asp
Tax Sales:
http://www.city.nanaimo.bc.ca/b_finance/taxsale.asp
http://www.city.nanaimo.bc.ca/admin/corpserv/finan
http://www.city.nanaimo.bc.ca/b_finance/pdf/taxsale.pdf
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The Province of New Brunswick:


Type of tax sale system used:
The New Brunswick Minister of Finance may enter into an agreement with any
person to carry out on behalf of the Minister any proceedings in relation to any New
Brunswick tax sale. The opening bid at a New Brunswick provincial tax sale cannot be less
than, basically, the total of the expenses of advertising and sale and all taxes and penalties
due and unpaid. The property is sold by to the high bidder, with that bidder receiving a
certificate, Upon receipt of the certificate, the purchaser is the owner of the real property
sold so far as is necessary to enable him/her to protect the real property until the expiration of
the redemption period, and he/she may collect rents on the real property and use it but shall
not commit waste. Within ninety days from the date of the tax sale, the property owner or
any mortgagee, judgment creditor or other person having any lien, charge or encumbrance
upon or against the real estate may apply for redemption of the real estate. In order to
redeem, the applicant must pay the sum paid by the purchaser at the sale, fifteen per cent of
that sum, plus all sums paid by the purchaser for insurance premiums to insure his interest in
the real property, such interest to be the sum paid by him at the sale, all sums paid by the
purchaser for necessary repairs to the real property, all sums paid by the purchaser toward
taxes, and all sums paid by the purchaser for “necessary services to the real property" and
less the sums received by the purchaser as rents or other income from the property and if the
purchaser actually occupied the property, a reasonable amount to be charged to him as rent.
If the real estate is not redeemed, then a deed to the purchaser will automatically be tendered
for registration under the Registry Act,

Contract for further information: Contact and obtain a subscription to The Royal
Gazette. New Brunswick law provides that a notice of sale must be published at least once
in each of two consecutive weeks in a newspaper having general circulation in the area where
the real property is located and in one regular issue of The Royal Gazette. The Royal Gazette
can be purchased from the Queen's Printer for New Brunswick as follows:

Office of the Queen’s Printer for New Brunswick


Centennial Building, Room 117
670 King Street
P.O. Box 6000
Fredericton, NB, E3B 5H1
(506) 453-2520
Fax: 506-457-7899
E-mail: gazette@gnb.ca

The Office of the Queen’s Printer states the following: “Annual subscriptions are $80.00
plus postage and expire December31. If your subscription is not for a full calendar year,
please contact the Office of the Queen’s Printer at the address below to obtain a prorated
amount. Single copies are $2.00.”
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Additionally, the New Brunswick Department of Justice maintains a web site


providing direct free on-line access to current issues of The Royal Gazette:

Royal Gazette On-line: http://inter.gov.nb.ca/justice/gazette.htm

For examples of a number of “Notice of Tax Sale” notices, click on the link for the
“October 17, 2001” issue of The Royal Gazette:

http://inter.gov.nb.ca/justice/gazette/RG20011017.pdf

Thereafter, proceed to pages 13 through 22 for listings of numerous “Notice of Tax Sale”
notices under the heading of the Minister of Finance.
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Province of Newfoundland
Type of tax sale system used:
The cities of Corner Brook, Mount Pearl and St. John's are empowered to impose
various taxes including real property taxes under the City of Corner Brook Act, the City of
Mount Pearl Act and the City of St. John's Act, respectively. According to the Department of
Municipal and Provincial Affairs, the City of St. John's has done so. Further under the
Municipalities Act, 1979 several other incorporated municipalities also are empower to
impose real property taxes.

The following is a summary of the tax sale process for incorporated


municipalities over than the cities of Corner Brook, Mount Pearl and St. John’s. A town
or regional council (i.e., legislative body) may impose an annual tax, to be known as "the real
property tax", on the owners of real property within the municipality. Where taxes on real
property owed are in arrears (i.e., delinquent), the town or regional clerk, as the case might
be, shall serve upon the owner and encumbrancers of the real property to which the taxes
apply a notice signed by the clerk which shall contain a general description of the real
property affected, the amount of arrears of taxes owing in respect of the real property, the
year in which the arrears of taxes were imposed and the person in whose name the real
property was then assessed, and a statement that the real property is liable to be sold for the
arrears, with interest and the expenses of and incidental to the arrears unless they are paid
within sixty (60) days from the date of the notice. Service of the notice upon a person is
made where it is sent by registered mail to the last known address of the person, or, where the
address of the person is not known, by leaving the notice with the tenant or occupant of the
real property affected or by posting a copy of the notice in a conspicuous place on the
property. Where the owner of the real property is unknown or the clerk has not been able to
obtain information respecting ownership or encumbrances, the notice shall be posted in a
conspicuous place on the real property affected. After the time limit indicated in the notice
has expired, the council on the application of the clerk shall, by resolution, direct that the real
property be sold. The clerk shall immediately upon receipt of a copy of the resolution
proceed to advertise the real property referred to in the resolution for sale by public auction at
a time and place that shall be stated in the advertisement. Notice of the sale shall be
published, at least thirty (30) days immediately before the sale, in a daily or weekly
newspaper in circulation in the municipality by one insertion each week, and it shall be
sufficient in the notice to put the street and number of real property advertised, or to put
another short reference by which the real property may be identified, together with a
statement that a full description may be seen at the office of the clerk. At the time and place
mentioned in the notice of sale the clerk shall, unless the arrears of taxes and interest and the
expenses incidental to those proceedings and sale are then, or have been previously, paid to
him or her, proceed to sell at public auction the real property or portions of the real property
that in his or her judgment are sufficient to pay those taxes, interest and expenses. Where the
real property described or referred to in the notice of sale is only a portion of real property for
which a tax is owed and the portion does not sell for a sufficient sum to satisfy the taxes,
interest and expenses due with respect to the real property of which it forms a part, the clerk
may immediately, and without further notice, sell the whole or a portion of the remainder of
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the real property to satisfy the taxes, interest and expenses. The municipality, by an official
or agent, may bid for and purchase real property being sold to satisfy taxes, interest and other
expenses due. Where at the time appointed for the sale of real property no bidder appears, or
where the clerk fails at the sale to sell that real property for the full amount of the arrears of
taxes, interest and expenses due, he or she shall adjourn the sale until a day to be publicly
named by him or her, not earlier than one week and not later than two (2) weeks after the
time originally appointed for the sale. The clerk shall give notice in the paper in which the
sale was originally advertised, or where not then in circulation, in another newspaper
circulating in the municipality, of the time and place to which the sale is adjourned and he or
she shall again put up the real property at public auction and may sell the real property for
any sum that can be realized. Where the purchaser of real property at a sale under this Act
fails to immediately, after the sale being knocked down to him or her, pay the clerk or his or
her agent the amount of the purchase money; or deposit with the clerk an amount equal to the
amount of the taxes, interest and expenses of sale for which the real property has been sold,
the clerk shall immediately put up the real property for sale again. Where real property has
been sold for arrears of taxes, it shall be assessed to the purchaser, his or her executors,
administrators or assigns. Where the municipality is the purchaser, the real property shall be
assessed to the municipality. Where real property has been sold under this Act for arrears of
taxes, the council shall give to the purchaser a valid conveyance in the name of the
municipality signed by the mayor or chairperson and the clerk or the person appointed by
council and sealed by the municipality. The conveyance shall be conclusive evidence that
the provisions of this Act with reference to the sale of the real property described in that
conveyance have been fully complied with, and everything necessary for the legal perfection
of that sale has been performed, and shall have the effect of vesting the real property in the
purchaser, his or her executors, administrators or assigns absolutely free from encumbrances
of the municipality.

The following is a summary of the tax sale process used by the City of St. John's.
For the purpose of enforcing certain liens or charges, including a lien for property taxes, or
charge in favour of the city, the city may proceed by foreclosure in the same manner as if the
city held a mortgage on the property to which the lien or charge attaches, ranking in priority
to all other encumbrances on the property, whether registered or unregistered or sell the
property for taxes. Before proceeding to sell a property for taxes, the council shall advertise
once a week for four (4) successive weeks in a daily newspaper published in the city, giving
the description of the property to be sold, the name of the person appearing in the books of
the council as the owner, the amount of the arrears of taxes or assessments due, and the time
and place at which the property will be offered for sale by public auction. The upset price for
property to be sold at the sale shall be a sum sufficient to discharge the lien of the city up to
the date of the sale and the legitimate costs and expenses of the sale and the conveyance to
the purchaser, and where, within one hour from the time set by the advertisement for the sale
to take place, no bidder appears who is willing to pay as much as the upset price, the council
may purchase the property at the upset price on behalf of the city, but otherwise the property
shall be knocked down to the highest bidder. Where no bidder appears at the sale, and the
council elects not to buy on behalf of the city, the auctioneer may adjourn the sale for a
period not exceeding two (2) weeks, in which case the adjourned sale shall be advertised
again once in the same newspaper as before, and the adjourned sale shall be conducted in the
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same manner as the original sale, except that no further adjournment shall be permitted. The
purchaser at a sale, other than the council, shall upon completion of the purchase be entitled
free of charge to a conveyance to him or her from the city, the effect of which shall be to vest
the title to the property in the purchaser free of all encumbrances. Where the council
becomes the purchaser at a sale the auctioneer shall deliver to the city clerk a written
certificate signed by the auctioneer and certifying to the purchase, and the council shall by
resolution confirm the purchase and register a copy of the resolution, certified under the seal
of the city, in the Registry of Deeds, at which time the title to the property shall vest in the
city free of all encumbrances.

Contract for further information: Contact the town or regional clerk of each
municipality. The following Internet web site provides links to Newfoundland municipalities
that have Internet web sites:

http://maritimes.users4.50megs.com/Atlantic%2DCanada%2Dprovinces/Newfoundla
nd.html
http://www.fcm.ca/newfcm/Java/frame.htm
(Then use the internal navigation system by clinking on “FCM Members” and then on
the scroll bar “Members” and the clink “Nova Scotia”.)

For the City of St. Johns’, contact the following city office:

Finance Department
Second Floor, City Hall
P.O. Box 908
St. John's, Newfoundland
A1C 5M2
(709) 576-8242
Fax: (709) 576-8564
E-Mail: finance@city.st-johns.nf.ca

Taxation Division
First Floor, City Hall
P.O. Box 908
St. John's, Newfoundland
A1C 5M2
(709) 576-8251
Fax: (709) 576-8162
E-Mail: taxation@city.st-johns.nf.ca
Web Sites:
City: http://www.city.st-johns.nf.ca/
Finance Department: http://www.city.st-johns.nf.ca/
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The Province of Nova Scotia


Type of tax sale system used:
Any parcel of real property that has taxes (including municipal rates, area rates,
change in use tax, forest property tax, recreational property tax, capital charges, one-time
charges, local improvement charges and any rates, charges or debts prescribed, by the
enactment authorizing them, to be a lien on the property) outstanding for more than one year
is eligible for sale at public auction or by call for tenders (i.e., offers from the public). The
treasurer may, with the consent of the council, call tenders for property rather than put the
property up for sale at public auction. The council may direct the treasurer as to what
constitutes an acceptable minimum tender or bid, if the treasurer is of the opinion that the
property might not realize sufficient to cover the outstanding taxes, interest and expenses. If
the taxes remain unpaid, a notice of the sale at public auction or the call for tenders shall be
published at least twice prior to the sale or when tenders close in a newspaper circulating in
the municipality, with the first advertisement appearing at least thirty days prior to the sale or
when tenders close and setting out each lot of land to be sold and the date, time and place of
the sale or when tenders close. Where a municipality calls tenders for land to be sold for
taxes, the municipality may reject all tenders if the price tendered is less than the taxes,
interest and expenses; and the council considers that the best price offered is inadequate and
may again put the land up for sale, by tender or by public auction. If the property is sold at
public auction, then the successful bid will be the highest bid at or above the advertised price.
The advertised price is the total of all outstanding taxes, lienable charges, penalties, interest
and tax sale costs. Payment at a tax sale shall be by cash, certified cheque, money order,
bank draft or lawyer's trust cheque and not otherwise Where no bid is received for land
sufficient to satisfy the full amount of the taxes, interest and expenses due in respect of the
land, the treasurer may bid the amount of the taxes, interest and expenses and purchase the
land for the municipality, Where no bid is received for any land sufficient to satisfy the full
amount of the taxes, interest and expenses due in respect of the land and the municipality
does not purchase the land, the municipality may, without further notice to the owner and
encumbrancers, again advertise the property and sell it at auction for the best price that may
be obtained or call tenders for the property and sell it for the highest tender, and the council
may direct the treasurer as to what constitutes an acceptable minimum bid or tender price.
Once the bidding commences; the owner or lienholders will not be able to withdraw the
property and must partake in the bidding. If the property has more than six (6) years
outstanding the successful bidder will receive a Tax Sale Deed and become the new owner of
the property. If the property is less than six (6) years in arrears a Certificate of Sale is issued
to the successful bidder and the owner, a person with a mortgage, lien or other charge on the
land or a person having an interest in the land will have six (6) months to redeem the
property. On receipt of the certificate of sale, the purchaser has all the rights of action and
powers of an owner needed to protect the land and may collect rents due, or to grow due, and
use the land without diminishing its value, but shall not cut down any trees on the land, injure
the premises or knowingly allow any other person to do so, is not liable for damage done to
the land without the purchaser's knowledge and shall insure any buildings on the land, if the
buildings are insurable, and is deemed to have an insurable interest in the land. Further, the
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request of the purchaser at a tax sale and upon payment of the fee determined by the council,
by resolution, the municipality shall deliver a Tax Sale Deed to the purchaser, or as directed
by the purchaser, at any time after the sale if, at the time of the sale, taxes on the land were
unpaid for more than six years before the sale, or expiration of three months from the sale, if
the land has not been redeemed. Where, at the time of sale, taxes on the land are in arrears for
more than six years, no right of redemption exists.

Contract for further information: Contact the treasurer of a municipality, with


municipality referring to regional municipality (including the Cape Breton Regional
Municipality, the Halifax Regional Municipality and the Region of Queens Municipality),
town or county or district municipality.

The following Internet web site provides links to Nova Scotia municipalities that have
Internet web sites:

http://maritimes.users4.50megs.com/Atlantic-Canada-provinces/Nova-
Scotia.html#municipal-web-sites
http://www.fcm.ca/newfcm/Java/frame.htm
(Then use the internal navigation system by clinking on “FCM Members” and then on
the scroll bar “Members” and the clink “Nova Scotia”.)
http://maritimes.users4.50megs.com/Nova-Scotia-business.html#municipal-web-sites

http://www.gov.nb.ca/legis/leglibbib/links.htm#CITIES

The Cape Breton Regional Municipality has Internet web pages providing notice
and a property list of its next “Public Auction” upcoming tax sale. For further information,
contact the Municipality as follows:

Cape Breton Regional Municipal


Administrative Offices
Directory of Finance
Room 104, Main Floor, Civic Centre
320 Esplanade, Sydney B1P 7B9
Nova Scotia, Canada
(902) 563-5145 (Collector)
E-mail: cbrm@highlander.cbnet.ns.ca
Web Sites:
Municipality: http://highlander.cbnet.ns.ca/~cbrm/start.html
Notice of Public Auction Tax Sale:
http://highlander.cbnet.ns.ca/~cbrm/taxsales.html
List of Properties Scheduled for Sale:
http://highlander.cbnet.ns.ca/~cbrm/taxsaleoct2501.html

Additionally, the Halifax Regional Municipality has an Internet web page provide notice of
its next upcoming “Public Auction” tax sale. For further information, contact the
Municipality as follows:
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Halifax Regional Municipality


Taxation Division
40 Alderney Drive (2nd Floor)
Lower Level Scotia Square
P.O. Box 1749
Halifax NS B3J 3A5
Canada
(902) 490-4000
1-800-835-6428 (Nova Scotia Residents only)
E-mail: proptax@region.halifax.ns.ca
Web Sites:
Municipality:
http://www.region.halifax.ns.ca//index.html
Property Tax Division (with information on tax sales):
http://www.region.halifax.ns.ca//revenue/tax/taxmain.html
Date and Time of Current Tax Sale:
http://www.region.halifax.ns.ca//revenue/tax/taxsale.html
Notice of Public Sale and Property List:
http://www.region.halifax.ns.ca//revenue/tax/taxsale14.PDF

For an example of a Public Auction notice for a prior sale, see the following:

Current Tax Sale

This information will be updated as it goes in the


newspapers on Fridays.

In the matter of the Municipal Government Act of the


Province of Nova Scotia
TAKE NOTICE

THAT the lands and premises situated in the Halifax Regional


Muncipality hereunder described shall be sold at public auction for
arrears of rates and taxes due to the Halifax Regional Muncipality,
unless the arrears of rates, taxes and expenses hereunder
specified are apid in full. The austion will be held at the Council
Chambers, 2750 Dutch Village Road, Halifax on Tuesday,
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September 19, 2000 and will commence at the hour of ten o;clock
in the forenoon.
1. Daniel L. Weir 2. Lawrence Edwin Mills &
Assessment #02156181 Price Waterhouse Limited
3382 St. Andrews Ave Assessment #02754649
Taxes & Interest $7,296.06 Lot 9
Expenses $917.67 Cole Sub Div-Enfield
Taxes & Interest $2,346.24
Expenses $1,156.67

3. Patton Enterprises Limited


Assessment #03687309
Walkway- Parcel 1AW1-
Caribou Road
Taxes & Interest $185.18
Expenses $901.67

A full legal description of the above noted properties may be viewed at the Customer
Service Center, Lower Mall, Scotia Square, Halifax, Nova Scotia. You may contact
Karen Hodder at 902-490-6769 or Lois Slaunwhite at 902-490-6479 for further inquiries.

Terms: Payment of Cash, Cerified Cheque or Lawyers Trust Cheque, to Cover Rates,
Taxes, Interest and Expenses Must be Made at the Time of the Sale. The Balance of
the Purchase Price, if any, Must be Made at the time of the Sale. The Balance of the
Purchase if any, Must be Made within Three (3) Days of the Sale by Cash, Certified
Cheque or Lawyers Trust Cheque;

Dated in Halifax, In the City of Halifax, Nova Scotia the 15th day of August, 2000

R.H. RIDGLEY, TREASURER

**If this information and the original information differ, the


orginal shall prevail.**

If you have questions regarding Tax Sale information you may


email your questions to Taxation.
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Province of Ontario
Type of tax sale system used:
Ontario statutory law provides that if the so-called "cancellation price" is not paid by
an owner of real estate (i.e., termed simply "land") as required by law, then the land shall be
offered for public sale by public auction or public tender, as the treasurer shall decide. The
opening bid at either a "public auction" or a "public tender" is, basically, the "cancellation
price", which is defined as an amount equal to all the tax arrears owing at any time in respect
of land together with all current real property taxes owing, interest and penalties thereon and
all reasonable costs incurred by the municipality, that may include legal fees and
disbursements, the costs of preparing any extension agreement, the costs of preparing a
survey where such is required to register any required document and a reasonable allowance
for costs that may be incurred subsequent to advertising the public auction or public tender,

The law governing the conduct of such "public tender" tax sales provide that a
tender shall be in Form 8 [i.e., a form specifically provided for in the regulations and shall
be, typewritten or legibly handwritten in ink, accompanied by a deposit of at least 20 per cent
of the tender amount, which deposit shall be made by way of money order or by way of bank
draft or cheque certified by a bank, trust corporation or Province of Ontario Savings Office,
submitted in a sealed envelope on the outside of which is indicated "Tax Sale For (insert
short description or municipal address of property sufficient to permit the treasurer to
identify the parcel of land to which the tender relates)" and addressed to the treasurer. A
tender shall relate to only one parcel of land. The treasurer, at a place in the municipality
that is open to the public, shall open the sealed envelopes containing the tenders as soon as
possible after 3 p.m. local time on the last date as advertised in the notice of sale for
receiving tenders. After opening of the tenders and determining the highest qualified bid
(e.g., the bid is at of above the opening bid, etc.), the treasurer must notify the high tenderer
(i.e., bidder), by ordinary mail sent to the address shown in the tender, that the tenderer will
be declared to be the successful purchaser if, within fourteen calendar days of the mailing of
the notice, the balance of the amount tendered, the applicable land transfer tax and the
accumulated taxes are paid, in cash, to the treasurer. If the higher tenderer makes the
payment as required, the treasurer shall declare the tenderer to be the successful purchaser.
The Act provides that where there is a successful purchaser, the treasurer shall prepare and
register a tax deed in the prescribed form in the name of the successful purchaser or in such
name as the successful purchaser may direct.

Where the treasurer conducts a sale by “public auction”, the treasurer must that
auction in such place in the district municipality, metropolitan municipality, regional
municipality, county or district in which the land is situate as the treasurer may name in the
advertisement. An advertisement may relate to the sale of any number of parcels of land.
The treasurer or such other person as the treasurer may name shall act as auctioneer. The
auctioneer shall open the auction by declaring the tax sale officially open and by reading out
the auction rules. For each parcel of land to be sold during the auction, the auctioneer shall,
in opening or reopening the bidding on the parcel, state the minimum bid as set out in the
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advertisement, acknowledge each bidder, repeat each bid made and call for higher bids and if
no higher bid is made, repeat the last bid three times and if there is still no higher bid,
acknowledge the highest bidder. The highest bidder shall be declared to be the successful
purchaser if the bidder immediately pays the amount bid, the applicable land transfer tax and
the accumulated taxes, in cash, to the auctioneer. If the highest bidder fails to make the
required and the bidding has not been previously reopened under this rule, the auctioneer
shall forthwith reopen the bidding. If no bid is made for a parcel of land after the opening of
the bidding or if, after the reopening of the bidding, no bid is made or there is no successful
purchaser, the treasurer shall register forthwith a notice of vesting in the name of the
municipality. The auctioneer shall issue a receipt to the successful purchaser for the amounts
received under rule 16 and the receipt shall include a legal description of the parcel of land
and the name of the purchaser and the name in which the tax deed will be registered. The
auctioneer shall declare the auction closed upon completion of the bidding on all the parcels
of land offered for sale in the auction. The auctioneer shall prepare and keep a list showing
each parcel of land offered for sale in the auction and the name and address of the successful
purchaser or, where there is no successful purchaser, the name of the municipality. When
there is a successful purchaser, the treasurer shall prepare and register a tax deed in the name
of the successful purchaser or in such name as the successful purchaser may direct; or where
there is no successful purchaser, the treasurer shall prepare and register, in the name of the
municipality, a notice of vesting.

Contract for further information: Contact the municipal treasurer, with a


municipality being a corporation of a city, town, village, township or improvement district.

For a publication providing contact information for Ontario’s various municipalities,


consider ordering the following:

Ontario Municipal Directory


Price: $27.50 (PST applicable in Ontario)
ISBN/ISSN: 0-921067-22-4
Pub. #: 400206

This publication can be ordered from Publications Ontario; ordering information is provided
below.

The following Internet web site maintained by the Association of Municipalities of


Ontario (AMO) provides extensive links to Ontario municipalities that have Internet web
sites:

Association of Municipalities of Ontario (AMO)


393 University Ave. Suite 1701
Toronto, ON M5G 1E6
Canada
(416) 971-9856
(416) 971-8099 (voicemail)
1-877-426-6527
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Fax: (416) 971-6191


Email: amo@amo.municom.com
or municom@amo.municom.com
Web Sites:
AMO: http://www.amo.on.ca/
Ontario Municipal Home Pages:
http://199.202.235.157/ylg/ontario.html

Ontario statutory law provides that the municipal treasurer must advertise the land
for sale once in The Ontario Gazette and once a week for four weeks in a newspaper that, in
the opinion of the treasurer, has such circulation within the municipality as to provide
reasonable notice of the sale or, where there is no such newspaper, the treasurer shall post
notice in the municipal office and one other prominent place in the municipality and the
advertisement shall be in the prescribed form.

The Ontario Gazette is published by the following entity:

Publications Ontario
50 Grosvenor Street
Toronto, Ontario M7A 1N8
Canada
(416) 326-5300
1-800-668-9938 (Toll free in Ontario)
Fax: (416) 326-5317
Web Sites:
Publications Ontario:
http://www.gov.on.ca/MBS/english/publications/index.html
How to Order Publications:
http://www.gov.on.ca/MBS/english/publications/howto/index.html
Purchase Ontario Government Publications On-line:
http://pubont.stores.gov.on.ca/pool/english/default.asp?Try=Yes
Print Order Form for Purchase of Publications by Fax:
http://www.gov.on.ca/MBS/english/publications/order/index.html
Listing of private bookstores throughout Ontario selling Publications Ontario
publications:
http://www.gov.on.ca/MBS/english/publications/shopsite/ontmap.html

Additionally, Publications Ontario has offices at the following two locations:

Publications Ontario Bookstore


880 Bay Street
Toronto, Ontario, M7A 1N8
Open: 8:30 a.m. to 5:00 p.m.
Monday through Friday, holidays excepted.

Access Ontario
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Ottawa Court House


161 Elgin Street, Level 2
Ottawa, Ontario K2P 2K1
Canada
Open: 9:00 a.m. to 5:00 p.m.
Monday through Saturday, holidays excepted.

Individual copies of The Ontario Gazette can be purchased for C$2.90 each plus 7%
G.S.T. and the subscription rate if $126.50 plus 7% G.S.T. for 52 weekly issues, payable in
advance.

The following is a reproduction of an actual tax sale notice published in The Ontario
Gazette:

Sales of Lands for Tax Arrears


By Public Tender
MUNICIPAL TAX SALE ACT

THE CORPORATION OF THE TOWN OF FORT ERIE

Take Notice that tenders are invited for the purchase of the land(s)
described below and will be received until 3:00 p.m. local time on December
23, 1997, The Municipal Centre, Clerk’s Dept.

The tenders will then be opened in public on the same day at The
municipal Centre, Engineering Conference Room #3.

Minimum
Description of Land(s) Tender Amount

1. 1800 Thompson Road


Con 2 NR, Pt Lot 6
Site Area 10.0 acres
Roll #020-026-10600 ……………….………………….$18,512.74

Tenders must be submitted in the prescribed form and must be


accompanied by a deposit in the form of a money order or of a bank draft or
cheque certified by a bank, trust company, or Province of Ontario Savings
Office payable to the municipality (or board) and representing at least 20 per
cent of the tender amount.

The municipality makes no representation regarding the title to or any


other matters relating to the land to be sold. Responsibility for ascertaining
these matters rests with the potential purchasers.
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This sale is governed by the Municipal Tax Sales Act, being chapter
M.60 of the Revised Statutes of Ontario 1990 and the Municipal Tax Sales
Rules made under that Act. The successful purchaser will be required to pay
the amount tendered plus accumulated taxes and relevant land transfer tax.

For further information regarding this sale and a copy of the prescribed
form of tender contract:

GILLIAN CORNEY,
Mgr. Of Revenue & Collections
Finance Dept. Ext. 228 (905) 871-1600
The Corporation of the
Town of Fort Erie,
1 Municipal Centre Drive,
Fort Erie, Ontario
L2A 256
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The Province of Prince Edward Island


Type of tax sale system used:
When real property taxes are overdue and unpaid, the Provincial Treasurer, or anyone
designed by the Treasurer to act on his or her behalf, must mail, within twenty-two (24)
months from the date on which the taxes became overdue and unpaid, to the person in whose
name the tax is levied or to the person duly substituted by him, a Notice of Liability to Tax
Sale Pursuant to the Real Property Assessment Act stating that the tax is overdue and unpaid
and that the real property is liable to be sold by the Treasurer. Where taxes are overdue and
unpaid twelve months from the date of the Notice of Liability to Tax Sale, the Treasurer shall
within sixty (60) das send by registered mail a Notice of Tax Sale Pursuant to the Real
Property Tax Act to the person in whose name the tax is levied or to the person duly
substituted by him informing that person that the real property will be sold at tax sale. Where
the taxes remain overdue and unpaid seven days after mailing of the Notice of Tax Sale, the
Treasurer will sell the real property at public auction to the highest bidder for cash. Where
the real property is sold at tax sale, the Treasurer must mail to the purchaser, his assigns or
legal representative, a Province of Prince Edward Island, Department of the Provincial
Treasury, Tax Deed. The Tax Deed vests in the purchaser ownership of the real property
freed of all claims and encumbrances. At the tax sale, the Treasurer may purchase the real
property at the tax sale, if he or she bids no more than the total of the expenses of advertising
and sale and all tax arrears on the real property with interest added thereto and no higher bid
is made.

Contract for further information: Contact the Provincial Treasurer as follows:

Provincial Treasurer
Province of Prince Edward Island
Brian MacDonald (902) 368-4161
Tax Administration Supervisor (902) 368-6164
Taxation and Property Records Division bemacdonald@gov.pe.ca
Provincial Treasury
Shaw Building South, First Floor
95-105 Rochford Street
P.O. Box 2000
Charlottetown, PEI
C1A 7N8
Canada
Web Sites:
Treasurer: http://www.gov.pe.ca/pt/index.php3
Property Tax:
http://www.gov.pe.ca/infopei/onelisting.php3?number=20213
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Prince Edward Island Provincial law provides that no sale of real property for arrears
in taxes is to held unless a Notice of Tax Sale has been published at least once in each of two
consecutive weeks in a newspaper having general circulation in the area where the real
property is located and in two consecutive issues of the Prince Edward Island Gazette.

The Prince Edward Island Gazette is published by the following entity:

Queen’s Printer and Document Publishing Centre (902) 894-0346


Sullivan Building, Basement Fax: (902) 368-5168
16 Fitzroy Street E-mail: yjennis@gov.pe.ca
P.O. Box 2000
Charlottetown, P.E.I. C1A 7N8
Web Sites:
Royal Gazette: http://www.gov.pe.ca/royalgazette/index.php3

The following are two actual Notices of Tax Sale as purchased in the Prince Edward Island
Gazette:

NOTICE OF TAX SALE

There will be sold at Public Auction at or near the


Law Courts Building, 108 Central Street, in
Summerside, Prince Edward Island on Friday
the16th day of February, 2001 at the hour of 12:30 in
the afternoon, real property located at or near
Darnley, Lot or Township No. 18, Prince County,
Prince Edward Island being identified as parcel No.
775460 and assessed in the name of the Estate of
Thane Ellis. This property is being sold for non-
payment of taxes in accordance with
Section 16 of the Real Property Tax Act. A more
complete legal description may be obtained by
contacting the law firm of Patterson Palmer Hunt
Murphy, Attention: Lisa L. Goulden at (902) 888-
1033, 82 Summer Street, Summerside, PEI in
connection with this sale.

The said property will be sold subject to a


reserve bid an conditions of sale.

DATED at Summerside, Prince County, Province of


Prince Edward Island this 30th day of January, 2001.

J.B. Ramsay
Provincial Tax Commissioner
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Province of Prince Edward Island


05-06

NOTICE OF TAX SALE

There will be a sold at Public Auction at or near the


Law Courts Building, 108 Central Street, in
Summerside, Prince Edward Island on Friday the 16th
day of February, 2001 at the hour of 12:30 in the
afternoon, real property located at or near Glengarry,
Lot or Township No. 7, Prince County, Prince
Edward Island being identified as parcel No. 731869
and assessed in the name of the Estate of Alfred
MacWilliams. This property is being sold for non-
payment of taxes in accordance with Section 16 of the
Real Property Tax Act. A more complete legal
description may be obtained by contacting the law
firm of Patterson Palmer Hunt Murphy, Attention:
Lisa L. Goulden at (902) 888-1033, 82 Summer
Street, Summerside, PEI in connection with this sale.

The said property will be sold subject to a reserve bid


and conditions of sale.

DATED at Summerside, Prince County, Province of


Prince Edward Island this 30th day of January, 2001.

J.B. Ramsay
Provincial Tax Commissioner
Province of Prince Edward Island
05-06

At the above web site, user can get free access to the unofficial version of past issues of the
Royal Gazette. The subscription rate is C$45.00 per annum, postpaid; single copies are
C$1.00 each, postpaid or C$.75, over the counter.
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Province of Quebec
Type of tax sale system used:
It should be noted that Quebec law, having been derived from a European (or Roman)
Civil Law as opposed to an English Common Law tradition, often uses legal concepts and
terminology that are foreign to most residents of the United States (other than, possibly,
Louisiana which has a similar tradition). At the time appointed for the sale, the secretary-
treasurer of the regional county municipality, or some other person acting for him, sells, to
the highest bidder at a public auction, those “immovables” (i.e., parcels of real property)
described in the “list” (i.e., a document showing the description of every immovable situated
in the territory of the regional county municipality, on account of which municipal or school
taxes are due, together with the names of the owners as mentioned in the valuation roll and
opposite the description of every such immovable, the amount of the taxes for which it is
liable) upon which taxes are still due, after making known the amount to be raised on each of
such immovables, including therein a share of the costs of the sale, according and in
proportion to the amount of the debt and of the disbursements that have been made to effect
the sale of each of said immovables. The public auction sale must be held at the place where
the sittings of the council of the regional county municipality are held, on the second
Thursday of the month of March following, at 10 a.m.; however, if the second Thursday of
the month of March is a non-juridical day, the sale must be fixed for the next following
juridical day. In the case of Municipalité régionale de comté des Îles-de-la-Madeleine, the
public notice must set forth that such immovables are to be sold at public auction on the first
juridical Wednesday of the month of July following. However, the council of the regional
county municipality may, by by-law, fix any other date for the sale of the immovables. If that
date falls on a non-juridical day, the sale is deferred to the next following working day. The
list and the notice of tax sale accompanying it must be published in the ordinary manner in
the local municipal territories in which the immovables advertised for sale are situated, and
also twice in a newspaper circulated in those territories during the second month preceding
the month fixed for the sale. Such publications, in the case of immovables situated in the
territory of Municipalité régionale de comté des Îles-de-la-Madeleine, must be made during
the month of May. The purchaser of an immovable must pay the amount of his purchase
money immediately upon the adjudication (i.e., upon the property being struck off). In
default of immediate payment, the secretary-treasurer either at once puts up the immovable
again for sale, or adjourns the sale to the following days, or to any other day within eight
days, by giving all persons present notice of such adjournment in an audible and intelligible
voice. On payment by the purchaser of the amount of the purchase money, the secretary-
treasurer sets forth the particulars of the sale in a certificate made in duplicate and signed by
himself; he must deliver one of such duplicates to the purchaser. The purchaser is thereupon
seized of the immovable adjudged, and may enter into possession thereof, subject to the same
being redeemed within the two years next following, and to the payment of the constituted
ground rents. The purchaser cannot, however, remove timber from such immovable during
the first two years he is in possession thereof If, within two years from the day of the
adjudication, the immovable sold has not been bought back or redeemed, the purchaser
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becomes the absolute owner thereof Such purchaser, upon exhibiting the certificate of his
purchase, and proving the payment of all municipal taxes which in the meantime have
become due thereon, is entitled, at the expiration of two years' time, to a deed of sale from
the regional county municipality in whose territory such immovable is then situated. The
owner of any immovable sold at tax sale may, within two years after the date of the
adjudication, redeem the same, by reimbursing to the secretary-treasurer of the regional
county municipality in whose territory such immovable is situated, the amount laid out for
the purchase of such immovable, including the cost of the certificate of purchase and the
notice to the registrar, with interest at 10 % per annum, every fraction of a year being
reckoned as a year. The purchaser at tax sale may compel the owner, or the person who
redeems the immovable in the name of the owner, to indemnify him for all necessary repairs
and improvements made by him on the immovable so redeemed, even if they are then non-
existent, with interest on the whole at the rate of 10 % per annum, every fraction of a year
being reckoned as a year. The purchaser may retain possession of the immovable redeemed
until payment of such claim.

Contract for further information: Contact the secretary-treasurer of each regional


county municipality.

For a list of Quebec municipalities including regional county municipalities (RCM),


with Internet web sites, see the following web pages:

http://www.ccco-network.net/quebec.htm
http://www.bas-saint-laurent.org/english/cou00001.htm
http://www.municipalworld.com/hotlinks.htm
http://www.fcm.ca/newfcm/Java/frame.htm
(Then use the internal navigation system by clinking on “FCM Members” and then on
the scroll bar “Members” and the clink “”Quebec”.)
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The Province of Saskatchewan


Type of tax sale system used:
When there are “arrear in taxes” (i.e., taxes unpaid and outstanding after the expiry of
the year in which they were imposed, and includes penalties for defaulted in payment)
against land or any interest in land, a municipality (being a city, town, village, rural
municipality or northern municipality other than a northern settlement or northern hamlet)
can administratively foreclose the tax lien and obtain title to the land that was security for
that lien. Thereafter, the municipality must, within one year from the date of obtaining title
to the land, offer it for sale, and, if sold, convey it by instrument under the seal of the
municipality signed by the head of the council (being the major of an urban or northern
municipality and the “reeve” of a rural municipality) and the clerk or administrator or by
such other persons as may be authorized by the council so to sign. The lands are to be
offered for sale, either by public auction or by tender by sealed bid, after notice has been
given by at least one advertisement, published in a newspaper published in or near the
municipality in which the lands are located, at least three weeks in advance of the date of the
auction or final date for receiving tenders and where the lands are in a town, village, rural
municipality or northern municipality, by posting the notice in the treasurer’s office; and by
sending a notice by ordinary mail, at least three weeks in advance of the date of the auction
or final date for receiving tenders, to all school divisions in which the lands are located in
whole or in part. The council of a municipality may reject any bid that is not sufficient to
cover the amount of all outstanding arrears of taxes, penalties and costs, and where it does so,
may sell the land by private sale at the best price available. The council of a municipality
may accept the highest bid offered for the lands, even if that bid is not sufficient to cover the
amount of all outstanding arrears of taxes, penalties and costs. In the case of either public
auction or private sale, the land may be sold on such terms as the council deems proper.
However, a municipality may retain the title to land acquired pursuant to this Act so that the
land becomes part of the municipal land holdings by paying the amount of all outstanding
taxes and other liabilities on the land.

Contract for further information: Contact the treasurer of the municipality (or to
the administrator or other person to whom the powers and duties of the treasurer have been
assigned by the municipality.

The following Internet web site provides links to Saskatchewan municipalities that
have Internet web sites:

http://www.quantumlynx.com/sarm/
http://www.suma.org/about-suma/membership.htm
http://www.ccco-network.net/sask.htm
http://www.fcm.ca/newfcm/Java/frame.htm
(Then use the internal navigation system by clinking on “FCM Members” and then on
the scroll bar “Members” and the clink “Saskatchewan”.)
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The Province of Manitoba


Type of tax sale system used:
If property taxes remain unpaid after the 31st of December of the year in which they
were imposed on any land except within the City of Winnipeg, the municipal taxing authority
(city, town, village or municipality) may (and if the taxes are in arrears for over five (5)
years, must) take steps to sell the land at auction and to use the sale proceeds to pay the
taxes. These steps are set out in part II of The Municipal Act. A Notice of Tax Sale must be
registered with District Registrar of Land Titles Office at least 180 days before public
auction. Notices that an auction sale will be held are mailed to those who have a registered
interest in a title at least three (3) months before the scheduled auction sale date. Notice is
also posted in the municipal office at least thirty (30) prior to the auction. The taxes may be
paid and the property redeemed from tax sale at any time up to the sale of the property at
auction by making payment directly to the town or municipality concerned. The high bidder
at the public auction receives a tax sale application that, when registered with the District
Registrar of Land Titles, transfers title to the tax sale purchaser and, thereby extinguishes all
other interest in the property existing prior to the tax sale.

In the City of Winnipeg, if property taxes remain unpaid after one year after the 31st
of December of the year in which they were imposed, the City may apply to become the
owner of the land to satisfy the taxes owing. The steps that the city must take on a tax sale
are set out in The City of Winnipeg Act. The City must deliver a notice to every person who
will lose his or her interest in the land. This notice gives interested parties three months in
which to redeem the land by payment of the arrears in taxes including penalties and costs. At
the end of three months, if the land has not been redeemed, the City may become the owner
of the land. For land within the City of Winnipeg, after a certain stage in the Tax Sale
proceedings, payment of arrears must be through the Land Titles Office. The first step should
be to contact the City of Winnipeg to determine whether the arrears should be paid directly to
the City, or through the Land Titles Office.

Contract for further information: Contact the treasurer or city administrator of


the municipality or, possibly, the district registrar of the Land Titles Office in the district in
which lands are located.

The following Internet web site provides links to Saskatchewan municipalities that
have Internet web sites:

http://www.ccco-network.net/manitoba.htm
http://www.fcm.ca/newfcm/Java/frame.htm
(Then use the internal navigation system by clinking on “FCM Members” and then on the
scroll bar “Members” and the clink “Manitoba”.)

For further information about tax sales in a municipality other than the City of
Winnipeg, contact the City Administrator of the City of Dauphin as follows:
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J. E. (Jim) Puffalt
City Administrator
City of Dauphin
(204) 638-3938
Fax: (204) 638-1475
E-mail: administrator@city.dauphin.mb.ca
Web Sites:
City Contacts: http://www.town.dauphin.mb.ca/

Additionally, contact the

Dauphin Land Titles Office


308 Main Street South
Dauphin, Manitoba R7N 1K7
(204) 622-2084
Fax: (204) 638-0881

For further information about tax sales in the City of Winnipeg, contact the
following office:

City of Winnipeg
Tax Branch Inquiries
Main floor, City Hall,
510 Main Street, R3B 1B9
(204) 986-2161
Web Sites:
City: http://www.city.winnipeg.mb.ca/interhom/