OTHER DELINQUENT TAX DUTIES

• Prepare Duplicate of Delinquent Personal Property Taxes in Excess of $100 for Inclusion on Recorder’s Lien List §5719.04

• Maintain Delinquent Land Tax Certificates - §5721.13; §319.49

• Maintain Delinquent Vacant Land Tax Certificates - §5721.13 §319.49

• Issue Deeds for Forfeited Lands Sold at Auction - §5723.12

• Sell at Public Auction Forfeited Lands - §5723.04; §5723.06

• Maintain Record of Forfeited and Delinquent Lands Sold - §5721.29

• Prepare Abstract of Delinquent Property Tax Lists - Personal Property - §319.52

• Prepare Abstract of Delinquent Property Tax Lists -Real Estate - §319.52; §5721.01

• Prepare Delinquent Lands Tax List / Duplicate - §5721.01

• Acts as Agent of the State in All Matters Relating to Delinquent and Forfeited Lands - §5721.09

• Receive Certification of Each Delinquent Tract Of Land Not Sold at Public Auction - §5723.01
  

At the same time the Delinquent Personal Property Tax List is prepared, the Auditor also prepares a list of every delinquent taxpayer who owes more than $100. This list is then filed with the Recorder’s office, who enters it onto the Lien Record. These liens accrue against both personal property of the delinquent taxpayer and any real property the delinquent taxpayer may own. The Auditor also prepares the Abstract of Delinquent Property Tax Lists for Personal Property and for Real Estate. These abstracts summarize the total amount of delinquencies by taxing district and type.

The Auditor must certify to the County Prosecutor each delinquent tract of land, city or town lot, or part of a lot that has been certified as delinquent for one year. The Auditor must sign the certificates and file them with the Prosecutor who can then foreclose on the properties. The Auditor must maintain a record of these certificates until such time as allowed by law.

If the Treasurer is unable to sell any delinquent lands after two public auctions, the Prosecutor petitions the Court to allow the lands to be forfeited to the State. Upon order of the Court, these lands are certified to the Auditor. The Auditor may then sell these lands at public auction for whatever amount the Auditor may receive. Often this auction is in two parts. During the first part, the Auditor sets as the minimum bid the amount due for taxes, penalties and costs. During second part, the Auditor removes the floor from any properties that did not sell during the first part. The Auditor prepares and issues the deeds for every property that is sold at the Forfeited Land Sale.