Delinquent Tax Information-
2016 DELINQUENT TAX SALE IS SET FOR 8/10/2017-9:30AM
2016 DELINQUENT PROPERTY TAX BILLS (click here)
Certificate of Delinquency Sale Registration Form
PLEASE READ THE FOLLOWING AS THESE RULES IMPACT THE SALE AND WILL BE STRICTLY ENFORCED.
IF YOU ARE PURCHASING MORE THAN THREE (3) TAX BILLS OR AN AMOUNT OF MORE THAN $10,000 - YOU MUST REGISTER WITH THE DEPARTMENT OF REVENUE.
PURCHASERS WITH PRIOR YEAR CERTIFICATES
A separate list shall be submitted to the county clerk with the purchase that relates to the property for which they hold a prior year delinquency.
The list shall be submitted at least 10 before the tax sale.
This list shall be clearly identified as a prior year certificate of delinquency and shall include
- The current year’s tax bill number;
- The prior year claim’s tax bill number;
- The prior year claim’s tax year;
- The account or parcel identification number, if applicable.
Payment is in the form of cash, certified check or money order. We will also accept payment in the form of mastercard, visa, and discover, but a convenience fee will be added for this form of payment. We will not accept personal checks.
This payment will be tendered at the time the list is submitted.
Failure of a third party purchaser to properly and timely submit a purchase list of prior years claims shall result in the loss of their purchase preference.
TAX SALE PROCEDURES
At least 10 days before the date of the tax sale, each individual or entity wanting to participate in the sale shall register with the county clerk. The information to be provided is as follows:
- Purchaser’s name
- Mailing address (physical if not mailing address)
- Telephone number
- If purchaser is an entity, the name of a contact person.
When a third party purchaser registers with the county clerk, they shall submit a list of certificates of delinquency that they are interested in purchasing. The list shall be provided in order as follows:
- The taxpayer name;(in alphabetical order if more than one)
- The tax bill number
- The amount due on the certificates of delinquency: and
- A total amount of all certificates of delinquency.
Only one potential purchaser from an individual or entity that will be participating in the sale will be allowed.
A non refundable deposit in the amount of $10.00 per bill, maximun of $250.00 will be collected from each purchaser at the time of registration.
A deposit in the amount of twenty-five percent of the total list of certificates of delinquency to be purchased is required.
THE SALE shall be conducted in a manner similar to a professional sports draft with each purchaser having an opportunity to purchase certificates in turn through several rounds. The order of selection shall be determined by a random drawing with the purchaser drawing the lowest number going first. Purchase rounds shall continue until all certificates have been sold or all purchasers have withdrawn from the sale. When a purchaser withdraws from the sale, no other purchaser may take the place of the withdrawing purchase. Purchasers shall only be allowed to purchase those certificates included on their previously submitted list. If certificates remain after all purchasers have withdrawn, those certificates can be sold to any purchaser.
The county clerk shall determine how many certificates may be purchased in each round based on guidelines provided by the Revenue Cabinet. Other guidelines may be imposed by the county clerk if deemed necessary. The county clerk will make every effort to prevent unfairness in the sale process and shall have the final say on any questions regarding the sale process.
Payment shall be made at the time of sale and shall be submitted by cash, money order, certified check or Visa, Mastercard, and Discover. (All convenience fees apply)
If you have additional questions contact the county clerk at email@example.com or 606-473-7394.