County Tax Sales

County Tax Sales get processed in the system in a way that is very similar to any other Tax Sale type. However, there are some important differences to how the system handles the creation, redemption, subsequent payments, and assignment of County Tax Sales. For example, when creating a new County Tax Sale there are no receipts printed. The receipts get printed during the redemption or assignment process for County Tax Sales. The statement information displayed on the County Tax Sale is just a placeholder for the real information that gets created during the redemption or assignment process.

Creating a New County Tax Sale

To create a new County Tax Sale, go through the same process you would to create any other tax sale.

1. Go to Collections > Tax Sales
2. Click the Add Button
3. The Tax Sale Wizard will open. On the first screen of the Tax Sale Wizard, you can enter the Parcel ID for outstanding statements or click the Find button and select it out of a list. Click NEXT to go to the next step of the Tax Sale Wizard.

   NOTE: It may take a little while for the list to be poplulated before the Find button can be pressed.

   

4. The next screen of the Tax Sale Wizard will display all of the unpaid tax statements for the selected parcel. Select the statements that are being added to this new Tax Sale Certificate by toggling the slider on the left of each statement to be included. When all of the needed statements are selected click FINISH.

   

   NOTE: SKIP can be pressed on this step if a blank certificate is required.

5. The Tax Sale Wizard will close and return to the Tax Sale screen. On the Tax Sale screen, enter the Tax Sale ID, Tax Sale Type, Tax Sale Date, and the Bank Code (Multiple Receipt Code) for the county.

   

6. Click the Save button. On the “Are you sure you wish to save this record?” box that opens click Yes to commit the changes to the database.

   

7. A County Tax Sale Certificate will print when you click Yes. No receipts will print.

By default, only one copy of the certificate is printed, but this can be changed in the Options Screen under County > Printing.

Subsequents

Adding a subsequent to a County Tax Sale is a little different than adding a subsequent to any other tax sale type. This is because adding a subsequent to a County Tax Sale does not create any actual payments. Because of this, subsequent taxes must be added on the Tax Sale screen and not through the collection process.

1. Go to Collections > Tax Sales.
2. Click the Find button to find the County Tax Sale that needs subsequent taxes added.
3. Click the Edit button to edit the County Tax Sale.
4. In the Statements section of the Tax Sale screen click the Add Subsequent button.
5. On the selection screen that opens, click the statement to add and click OK.

   

6. Continue adding subsequent payments by repeating steps 4 and 5 until all needed subsequent payments have been added.
7. Click Save to save the subsequent payments on the County Tax Sale certificate.
   1. No receipts or certificates will be printed.
   2. A new certificate can be generated by clicking the Print icon next to the Certificate information.

Redeem a County Tax Sale

The redemption of a County Tax Sale is done exactly the same as any other tax sale type. However, the system will do a lot of additional steps for you during the redemption process of a County Tax Sale.

1. Go to Collections > Tax Sales.
2. Click the Find button to find the County Tax Sale that will be redeemed.
3. Enter the Redemption ID, redeemer, comments, redemption date and interest calculation date for the redemption and click CONFIRM.

   

4. The Redemption Certificate, Miscellaneous Receipt, and Online Receipt(s) will automatically print.

NOTE: The interest gained amount on a County Tax Sale redemption will always show $0.00 because the actual tax payments are not being made until the certificate is redeemed. The Principal amount shown on the certificate includes the sum of the tax, interest and advertising from the tax payments. The tax payments’ interest is calculated from each payment’s delinquent date through the interest date chosen during the redemption process. Because of this, the Redemption Certificate and the Tax Sale Certificate will have differing amounts for the certificate amount. The Tax Sale Certificate amounts are the amount due as of the day the payments are added to the certificate. The Redemption Certificate amounts are the amount paid on each certificate on the day of the redemption.

Assigning a County Tax Sale

The assignment of a County Tax Sale in the system is handled by creating a new County Assigned Tax Sale certificate to the assignee. This County Assigned Tax Sale is created automatically for you during the County Tax Sale assignment process. Statute 77-1822 is below for reference.

77-1822

Real property taxes; certificate of purchase; assignable; fee.

The certificate of purchase shall be assignable by endorsement, and an assignment thereof shall vest in the assignee, or his or her legal representatives, all the right and title of the original purchaser. The statement in the treasurer's deed of the fact of the assignment shall be presumptive evidence thereof. An assignment shall be recorded by the county treasurer who shall collect a reassignment fee of twenty dollars and issue a new certificate to the assignee. The fee is not refundable upon redemption.

1. Go to Collections > Tax Sales.
2. Click the Find button to find the County Tax Sale that will be assigned.
3. Click on Tools > Add Assignment. You will be asked for the assignment date.

   

4. Enter the assignment date and click CONFIRM. The following will all happen automatically.
   1. The County Tax Sale will be copied to a new County Assigned Tax Sale.
   2. All of the statements listed on the original Tax Sale Certificate will have their date added set to the date of the assignment set in the previous step.
   3. The assignment date determines the interest calculation date for the Online Receipts.
   4. The payments will be marked as original statements on this new County Assigned Tax Sale.
5. The only information that needs to be entered is the Tax Sale ID and the Purchaser information.

   

6. After the Tax Sale ID and Purchaser information is entered click the Save button.
   1. A prompt will appear asking for the receipt date for the Online Receipt for the payments and the Miscellaneous Receipt for the assignment fee.
7. On a County Tax Sale Assignment, the assignment fee becomes the certificate fee.

   

8. After clicking Yes on the prompt, the following will happen automatically.
   1. The original County Tax Sale will be marked as redeemed by the system entering “ASSIGNED” in the Redemption ID.
   2. The County Assigned Tax Sale number will be automatically entered in the comments of the original.
   3. The new County Assigned Tax Sale certificate, Online Receipt(s), and Miscellaneous Receipt for the $20.00 Assignment/Certificate fee will all print.

NOTE: At this point, the County Assigned Certificate will behave just like a Public or Private Tax Sale Certificate.