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CCTA District 8 Quadrennial Feb 16 , 2011

CCTA District 8 Quadrennial Feb 16 , 2011. Delinquent Tax Notices, Endorsements, Advertising, Distraints, Mobile Home Notifications, and Severed Mineral Notification. Delinquent Tax Notices 39-10-109 Personal Property.

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CCTA District 8 Quadrennial Feb 16 , 2011

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  1. CCTA District 8Quadrennial Feb 16, 2011 Delinquent Tax Notices, Endorsements, Advertising, Distraints, Mobile Home Notifications, and Severed Mineral Notification

  2. Delinquent Tax Notices39-10-109 Personal Property • After June 15: As soon as practicable, the treasurer shall prepare a list of all persons delinquent in the payment of taxes on personal property and shall notify each person by mail of the amount of delinquent personal property taxes and delinquent interest due and owing thereon to and including the last day of the month in which such notice is mailed. We send out July 1st.

  3. Such notice shall also state that: Unless payment of the amount of such unpaid personal property taxes and delinquent interest thereon are paid by August 31, publication of such delinquency will be made during the month of September. • We also include this statement on Mobile Homes and State Assessed.

  4. Delinquent Tax Notices 39-11-101Real Estate and Severed Minerals • After June 15, but no later than September 1st, the treasurer shall make a list of all lands and town lots the tax liens on which are subject to sale, describing such land and town lots as the same are described on tax roll, and send a notice by mail, at the person’s last known address, to each person by whom taxes for the previous year are known to be due and unpaid. • Exhibit #1

  5. The notice shall indicate the amount of the person’s delinquency and state: If the amount of the delinquency is not paid by the date specified in the notice, which shall not be less that fifteen days from the date of the mailing, the treasurer will advertise and sell a tax lien on the person’s property on the date specified in the notice at public auction for the delinquency, interest, and applicable fees.

  6. Endorsement of Tax Liens39-11-119 • Any person desiring to pay any subsequent taxes on any lands or town lots for which such person holds the tax certificates, the person shall be notified by the treasurer of the amount due. • We send out endorsement notices August 1st.

  7. Upon receipt of payment, the treasurer shall record the amount of the subsequent tax and date of payment on the permanent record. The treasurer shall receive a fee of $5.00 for such service as provided in section 30-1-102(1)(j). • We endorse our County Held certificates on the computer on August 1st for Redemption purposes and to avoid advertising.

  8. Advertising 39-10-110Personal Property • During the month of September the treasurer shall publish for 1 time only in a newspaper published in the county a notice listing the names and addresses of all person whose taxes on personal property are unpaid with the amount of delinquent tax and interest, plus the advertising fee prescribed in section 30-1-102.

  9. Such notice shall recite: If the amount of such delinquent taxes, interest and fee is not paid by the last day of September, the personal property upon which such taxes were levied shall be subject to distraint, seizure, and sale. • If there is no newspaper published in the county, the treasurer shall conspicuously post copies of such notice in the courthouse, in the Treasurer’s office, and in at least one other public place in the county seat. • I post our newspaper notices on our wall outside of our office. • I also advertise Mobile Homes, Production and State Assessed at this time.

  10. Advertising 39-11-102Real Estate and Severed Minerals • The treasurer shall cause the notice of public auction of description of lands and town lots on which tax liens are subject to sale; the date, time, and place of tax lien sale, including electronic address if public auction is on internet or electronic, location of computer workstations that are available to the public if auction is on internet or electronic, and a statement when the rules for public auctions on the internet or electronic medium to be used at least 2 weeks before date of sale.

  11. The first publication being at least 4 weeks before the date of sale, and shall post a notice in a conspicuous place in the office of the treasurer for not less than 4 weeks before the date of sale. If no newspaper, a like notice shall be posted for the same time near the outer door of the treasurer’s office. In a daily newspaper, the notice shall be published only 3 times, once each week, on the same day of the week. • 39-11-103 The treasurer shall make an affidavit showing the posting and notice, and recorded with the clerk & recorder to be filed and entered in the Treasurer’s permanent record book.

  12. Mobile Home Notifications:Lien Holders • In September, we provide a list of delinquent mobile homes to clerk to obtain the lien holders of all mobile homes to be distraint. • Send notice to the lien holders on Mobile Homes that may be subject for distraint, seizure, and sale. • We send another notice to lien holders after the distraint is served of amount due, time, and place of sale. 39-10-111(2) • Exhibit #2

  13. MOBILE HOME NOTIFICATION:Expiration of Redemptions period • In September, research outstanding Mobile Home Tax Certificates to determine redemption period. Mobile Homes sold that is located on land owned by the owner of the mobile home may be redeemed three years after date of sale. • Mobile Homes that are not located on land owned by the owner of the mobile home may be redeemed by the owner within year after date of sale. • 30 days prior to expiration of redemption period, a final notice is mailed, certified, to the owner and lien holder, that the Certificate Holder may apply for a Certificate of Ownership. 39-10-111(10) • Exhibit #3

  14. Mobile Home Notifications:Distraints and 2nd Advertising 39-10-111(1)(a) • Anytime after Oct. 1st, determined by the treasurer, send Distraints to the Sheriff to be served. Update Mobile Home fees to include Sheriff service fee($35.00) 30-1-104, plus mileage, and the Treasurer’s fee ($15) 30-1-102. • Exhibit #4 • Advertise all delinquent mobile homes again that will be going to Tax Sale, 10 days or less before sale for 1 publication.

  15. Severed Mineral Notification39-11-150 • After sending the delinquent list to the paper for severed minerals, we research the surface owners where the ownership is coterminous with the severed mineral interest. The surface owner has the right of first refusal to purchase the tax lien on the severed mineral interest. The owner shall be allowed to pay all delinquent taxes due in lieu of the proceeds that would be collected from a tax sale of the lien. • The treasurer shall notify the surface owner, by mail, at his last known address, of his right of refusal at least 10 days prior to the sale. The surface owner shall have until 2 days prior to the sale to exercise the right of first refusal. If the surface owner does not exercise his right, the tax lien on such severed mineral interest shall be sold at tax sale. • Exhibit #5

  16. 39-11-151(2)(c)If the property to be conveyed is a severed mineral interest, and at the time of conveyance, the county official or employee is the owner of the surface which it is coterminous with the severed minerals; they shall be allowed to purchase such tax lien.

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