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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 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 more user friendly, the links contained in itit 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 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 [email protected] at [email protected].. A few words in advance:

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. 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 . Contract for further information:

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. 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. 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 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 the notice of sale sale shall be sent by certified 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: 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 taxforeclosed 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.) e tc.) 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 an d phone numbers of municipal officers. o fficers. 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 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: [email protected]

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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:

Arizona’s fifteen (15) counties.

Contact the County Treasurer of each of 

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:

Arizona’s fifteen (15) counties.

Contact the County Treasurer of each of 

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: [email protected] 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: [email protected] 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: Treasurer: Back Tax List:

http://www.co.apache.az.us/ http://www.co.apache.az.us/treasurer/ 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 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: [email protected] 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: [email protected] 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: [email protected] 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: Treasurer: Tax Sale FAQ:

http://www.co.pima.az.us/ http://www.to.co.pima.az.us/ 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: [email protected] Web Sites: County: Treasurer: Tax Lien Sale Info: Tax Lien Sale Listing: Yavapai County Treasurer

http://www.co.pinal.az.us/ http://co.pinal.az.us/treasurer/ http://co.pinal.az.us/treasurer/ http://co.pinal.az.us/treasurer/taxsale/taxsale.asp

Administrative Services Building 1015 Fair Street Prescott, AZ 86305 (520) 771-3233 Fax: (520) 771-3390 E-mail: [email protected]

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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: [email protected] 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: [email protected] 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: [email protected] 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.

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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: [email protected] Web Pages: CACTTC: http://www.cacttc.org/ Statewide List of Contacts: http://www.cacttc.org/ttclist.html

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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: [email protected] 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 Ta x 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

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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

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Hanford, CA 93230 (559) 582-3211 Extension 2479 (For Tax Collector functions including tax sale info.) E-mail: [email protected] 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, Ad ministration, 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: [email protected] 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)

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(415) 499-6138 (Real Estate Taxes - Prior Year) Fax: (415) 507-4011 (Real Estate Taxes – Current Year and Prior Year) E-mail: [email protected] 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: [email protected] 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

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(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.

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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 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)

Colorado Counties, Inc. (CCI)

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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: [email protected] 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

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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

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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: [email protected] 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: [email protected].

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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: [email protected] 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: [email protected] 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.

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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: [email protected] Web Site: http://ci.hartford.ct.us/housing/pad/

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City of Middletown

Tax Collector  Municipal Building, First Floor  245 deKoven Drive Middletown, CT 06457 (860) 344-3429 E-mail: [email protected] 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: [email protected] 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

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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: [email protected] 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

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(302) 855-7760 Fax: (302) 854-5078 E-mail: [email protected] 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: of the Circuit Court .

Contact the County Tax Collector and/or  Clerk 

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: [email protected] 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: [email protected] 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:[email protected] 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: [email protected] 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:

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.” Traditional Tax Sales:

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-ininterest 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  of Georgia’s 159 counties. The County Tax Commissioners are the individuals

each 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: [email protected] 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: [email protected] (404) 730-6220 - Dahlia Davila E-mail: [email protected] (404) 730-6223 - Courtney Ross É-mail: [email protected] (404) 730-6237 - Troi Smith E-mail: [email protected] 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: [email protected] 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: [email protected] 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: [email protected] Web Site: http://www.hawaii-county.com/real_property_tax/rpt_main.htm

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  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

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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.“ 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): Contract for further information:

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: [email protected]

Web Sites:

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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

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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:

Illinois’s 102 counties.

Contact the County Treasurer of each of 

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: [email protected] 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: [email protected] Web Sites: Lake County: Treasurer: Tax Sale Instructions:

http://www.co.lake.il.us/ http://www.co.lake.il.us/treasurer/index.htm http://www.co.lake.il.us/treasurer/taxsale.htm

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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”.)

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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:

Indiana’s ninety-two (92) counties.

Contact the County Treasurer of each of 

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: [email protected] 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:

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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

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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. 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: Contract for further information:

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 [email protected]. 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

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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:

County Treasurer: County Assessor:

http://www.co.polk.ia.us/start.asp http://www.co.polk.ia.us/departments/treas/treasb.asp 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”. While Kansas tax foreclosure sales are Contract for further information: 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: [email protected] 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 sites:

The following county treasurers provide tax sale information at their Internet web Sedgwick County Treasurer

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

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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.

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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: [email protected] 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

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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

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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 (64) “parish tax collector” at the “principal front door of the courthouse

by the sixtyfour 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

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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: [email protected] 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

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(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: [email protected] 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: TheCity 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

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Room 3, Ground Floor  P. O. Box 31109 Shreveport, LA 71130 (318) 673-5500 E-mail: [email protected] 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: [email protected] Web Sites: Sheriff: http://www.stjohnsheriff.org/ Tax Sale Info: http://www.stjohnsheriff.org/TaxSales/2000-Tax-Sale.html

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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, official to initially contact is the City or Town Tax Collector .

probably the best

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: [email protected] Web Site: City: http://www.biddefordmaine.com/ Code of Ordinances:

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

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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 that office often being named the Department or Office of Finance .

tax “collector” with 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 [email protected] 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

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Rockville, MD 20850 (240) 777-8950 (Tax Information Telephone Operators) E-mail: [email protected] 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

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Massachusetts Type of tax sale system used:

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: Contract for further information:

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.” “Bulk Sales of Tax Receivables and Liens by a Tax Collector”:

“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.” 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 “Assignments of Tax Titles”:

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the delinquent taxpayer a fourteen days’ notice of the collector’s intention to exercise a socalled “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: [email protected] 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: [email protected] 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: [email protected] 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. Contact the county treasurer of each of  Michigan’s eighty-three (83) counties to determine if the county treasurer will sell the taxforeclosed real property; otherwise contact the Department of Natural Resources of the State of Michigan . Contract for further information:

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: [email protected] 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: [email protected] 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: [email protected] 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: [email protected] E-mail: [email protected] E-mail: [email protected] 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). For further information on these properties, contact the Public Lands Division of Mississippi Secretary of State’s Office: Contract for further information:

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: [email protected]

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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. 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. Contract for further information:

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: [email protected] 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: [email protected] 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:

Montana’s fifty-six (56) counties.

Contact the “County Treasurer” of each of 

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:

Montana’s fifty-six (56) counties.

Contact the County Treasurer of each of 

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

County Board of Commissioners of 

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: [email protected] 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: [email protected] Web Site: http://www.co.yellowstone.mt.us/javadefault.asp

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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:

 Nebraska’s ninety-three (93) counties.

Contact the County Treasurer of each of 

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:

 Nebraska’s ninety-three (93) counties.

Contact the County Treasurer of each of 

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

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(402) 444-7272 Tax Sales Fax: (402) 444-7699 E-mail: [email protected] Treasurer: http://www.co.douglas.ne.us/dept/treasurer/ Tax Sales: http://www.co.douglas.ne.us/dept/treasurer/PT_frame.htm

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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: seventeen (17) County Treasurers .

Contact the office of each of Nevada’s

(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

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: [email protected] Web Sites: Clark County: County Services: County Treasurer: Trustee Sales: Frequently Asked Questions: Registration Form: Properties Held in Trust Subject to Trustee Sale

http://www.co.clark.nv.us/ http://www.co.clark.nv.us/services/services.htm http://www.co.clark.nv.us/treasurer/content.htm http://www.co.clark.nv.us/treasurer/delinq.htm http://www.co.clark.nv.us/treasure/trusfaq.htm http://www.co.clark.nv.us/treasure/regform.htm 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

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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. 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: Contract for further information:

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: [email protected] 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-

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

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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.

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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 : township) tax collector.

Contract the municipal (i.e., city, borough or 

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:

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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

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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  [email protected] 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:

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

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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: 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: The New York State Association of Counties (NYSAC)

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

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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: [email protected] E-Mail: [email protected] (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: [email protected] 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

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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 

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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: [email protected] 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: [email protected] Web Sites:  NYSAC Homepage: www.nysac.org County Directory:

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

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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: [email protected] 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:

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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

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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:

Dakota’s fifty-three (53) counties.

Contact the County Auditor of each of North

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: [email protected] 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:

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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: [email protected] 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: [email protected] 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:

eighty-eight (88) counties.

Contact the County Sheriff  of each of Ohio’s

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: [email protected] 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: [email protected] 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: [email protected] 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: [email protected] 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: [email protected] 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 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 Auditor’s Forfeited Land Sales of Tax Delinquent Real Property:

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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:

Ohio’s eighty-eight (88) counties.

Contact the County Auditor of each of 

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: [email protected] 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: [email protected] (Auditor)  [email protected] (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: [email protected] 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.” 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. County Treasurer’s Tax Certificate Sales:

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. Public Auction:

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. Negotiate Sale:

Contract for further information:

Ohio’s eighty-eight (88) counties.

Contact the County Treasurer of each of 

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: Links to County Homepages:

http://www.ccao.org/ 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:

Oklahoma’s seventy-seven (77) counties.

Contact the County Treasurer of each of 

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:

Oklahoma’s seventy-seven (77) counties.

Contact the County Treasurer of each of 

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 “Board of County Commissioners ” of each of Oklahoma’s seventy-seven (77) counties.

the

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: [email protected] E-mail: [email protected] 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: [email protected] E-mail: [email protected] 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 County Board of Commissioners or  County Court . The head of the board of 

the 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 Treasurer for Malheur County handles the initial auction sale of county tax-foreclosed tax-foreclosed land. To be placed on a mailing mailing list to 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: [email protected] 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 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: [email protected]

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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: 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. Upset Sale:

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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. Private 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 Judicial Sale:

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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. 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. Repository Sale:

Contract for further information:

Pennsylvania’s sixty-seven (67) counties.

Contact the Tax Claim Bureau of each of 

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. 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. Contract for further information:

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 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. Contact for further information:

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: [email protected] Web Site: http://www.sccounties.org/index.htm Directory Info: http://www.sccounties.org/publications/pub-directory2000.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/ddeltax.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.” Contact the “County Forfeited Land Contract for further information: 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:

Dakota’s sixty-six (66) counties.

Contact the County Treasurer of each of South

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:

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

Contact the County Commissioners of each of 

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: [email protected] 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:

Tennessee’s ninety-five (95) counties.

Contact the County Trustee of each of 

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: [email protected] 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: [email protected] 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 County and certain other counties, the precinct constables , of Texas’ 254 counties.

Harris

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: [email protected] 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:

(sometime called the county tax office):

Contact the county tax assessor-collector

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: [email protected] 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 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: Or contact for further information:

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

For example, see the information provided above for the Hunt County AssessorCollector’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: [email protected] 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: Clerk/Auditor .

Contact the County Auditor or  County

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: [email protected] (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 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. Contact for further information:

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." 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.“ Contract for further information:

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: [email protected] 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

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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/

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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: [email protected] 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

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P.O. Box 5268 Bellingham, WA 98227 (360) 676-6774 Fax: (360) 738-2477 Email: [email protected] 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. TaxTitle 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 countyowned 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: County Owned Property:

http://www.metrokc.gov/psd/ http://www.metrokc.gov/psd/discCOP.htm

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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

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

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: [email protected] 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 fiftyfive (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

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Fax: (304) 346-0592 E-mail: [email protected] 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. For further information, contact the County Collections Division of the West Virginia State Auditor’s Office: Contract for further information:

County Collections Division West Virginia State Auditor’s Office Building I, Room W-116 Charleston, WV 25305

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(304) 558-2262 Toll-Free: (888) 509-6568 E-mail: [email protected] 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.

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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.” 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: Contract for further information:

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/

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Properties for Sale:

http://www.mwd.com/gov/landsale.html

To receive e-mail notification of the next Burnett County auction date contact  [email protected]; include the words "land auction" on the subject line.

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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:

Wyoming’s twenty-three (23) counties.

Contact the County Treasurer for each of 

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

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P.O. Box 125 Cheyenne, WY 82003 (307) 633-4225 Fax: (307) 633-4408 E-mail: [email protected] 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

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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/

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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: Taxation :

Contact the Department of Revenue and

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: [email protected] (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

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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: Alberta Gazette .

Contact and obtain a subscription to The

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: [email protected] 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

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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

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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 9 18 11-13 9-10

Block 65 11 70 9

Plan Link C of T. 61685 483M 58552 4349GS

0018345620 0011487931 0018351320 0019514555 0019514547 6 5 4349GS 0019535329 Unit 12 7811255 0013991930 Pt. NE 1/4 36-12-6-W4th 0025715526 See Special Description 0025715534

Address 751109214 961081876 871169791 871183611

514B 6 Ave SE 762 11 St SE 525B Maple Ave SE 901 8 St SW

851085633 701 Bullivant Cres SW 931197283 45 Link Court SW 931287986 NW 36-12-6-4th

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

01 39 13 31 11 67 12

03 06 08 01 03 10 04

Plan 792 1841 752 1495 892 3227 932 0805 5805RS 872 2238 782 3421

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40 12 41

05 14 11

5805RS 2289MC 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

1

3

Pt. of Sec. NW 06 SW 07 NNE 10 SE 10 (Plan 952 SE 36 SE 03

Plan C of T 832 2459

952 015 962 Star

Sec. Twp. Rge. M.

53 18 53 18 53 18 57 16 0845, Lot 57 17 58 17

4 4 4 4 1) 4 4

Area C of T

19.48 852 122 420 19.56 852 122 420A1 67.61 892 132 852 9.69 952 054 926 1.21 17.E.43 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

31 8 7 2 10 14 2 11 12 5 12 14 6 20 28 93 100 59 130 13

75 3 20 2 5 5 6 7 7 8 8 8 10 3 3 8

Plan 782 3135 3969ET 912 2849 5987RS 5642NY 5642NY 5642NY 5642NY 5642NY 5642NY 5642NY 5642NY 5642NY 832 1682 832 1682 832 1906 832 1906 832 1550 832 1550 5642NY

42

1

832 1682

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

40

16

Plan C of T 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

18

A

Plan 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

13

4

Plan 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

4

10A

Plan C of T 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 “NetWork-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: [email protected] 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: [email protected] 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. Contact the town or regional clerk  of each municipality. The following Internet web site provides links to Newfoundland municipalities that have Internet web sites: Contract for further information:

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: [email protected] 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: [email protected] 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. 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. Contract for further information:

The following Internet web site provides links to Nova Scotia municipalities that have Internet web sites: http://maritimes.users4.50megs.com/Atlantic-Canada-provinces/NovaScotia.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: [email protected] 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: [email protected] 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  Assessment #02156181 3382 St. Andrews Ave Taxes & Interest $7,296.06 Expenses $917.67

3.

Patton Enterprises Limited Assessment #03687309 Walkway- Parcel 1AW1Caribou Road Taxes & Interest $185.18 Expenses $901.67

2.

Lawrence Edwin Mills & Price Waterhouse Limited Assessment #02754649 Lot 9 Cole Sub Div-Enfield Taxes & Interest $2,346.24 Expenses $1,156.67

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. Contact the municipal treasurer , with a municipality being a corporation of a city, town, village, township or improvement district. Contract for further information:

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: [email protected] or [email protected] 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. Description of Land(s) 1.

Minimum Tender Amount

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  [email protected] 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: [email protected] 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) 8881033, 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 secretarytreasurer 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 secretarytreasurer 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 nonexistent, 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: county municipality .

Contact the secretary-treasurer of each regional

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. 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. Contract for further information:

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. 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. Contract for further information:

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: