A. The county auditor will state the amount of taxes, penalties, interest, and administrative costs on the parcel being offered for sale, which is the amount at which bidding will begin and the lowest acceptable bid.
B. Upon receipt of a bid sufficient to pay taxes, penalties, interest and administrative costs on the parcel, higher bids shall be solicited. The bid received in the highest dollar amount, when no higher bids are tendered upon request by the auditor, shall be the bid accepted. (If such bid is otherwise acceptable under these rules.)
C. Only cash or certified funds will be accepted in payment for property. Payment shall be made to the county treasurer on or before five o'clock (5:00) P.M. the day of the sale.
D. Each bidder shall preregister prior to bidding and be given a number for bidding purposes. In the registration, each bidder shall properly and clearly identify correct information and address for use in issuance of deeds.
E. Upon ratification by the board of county commissioners, one deed, and only one deed, will be issued to the successful bidder on each parcel sold and shall be recorded by the county recorder, upon submission (the filing fee being part of the administrative costs of the tax sale). The deed issued shall be a tax deed and not a warranty deed.
F. This tax deed will not guarantee a clear title. Kane County offers no warranties, assertions, legal opinions, or advice regarding the property. Kane County makes no representations as to the title conveyed, nor as to the purchaser's right of possession of the property. Additionally, the county makes no warranties or representations as to whether the property is buildable or developable, nor does the county make any representations regarding whether or not the parcel complies with applicable zoning or land use regulations. Kane County does not warrant or represent that any property purchased during tax sale is habitable or in any particular condition. The county makes no warranties or representations regarding the accuracy of the assessment of the property or the accuracy of the description of the real estate or improvements thereon.
G. The bidder first recognized by the county auditor will be the first bid recorded, etc. As in any auction, the bid recognized is the one in effect at the time. All bids must be in increments of fifty dollars ($50.00) or more. After bidding on any given parcel of land has started, parties who are bidding will not be permitted to withdraw their bids.
H. Loud whispering, yelling or talking, other than bids, shall be avoided, so that accurate records may be kept of the proceedings of the sale. The county reserves the right to remove any person(s) from the tax sale for disruptive behavior, at the request of the county auditor.
I. The final bid number announced by the auditor is the official sale, and the registered name and address will be the name that will go on the deed.
J. All bids shall be considered conditional, whether or not the bid is contested, until reviewed and accepted by the board of county commissioners, acting at a regularly scheduled meeting. The county commissioners may reject any and all bids on the grounds that none are acceptable. Bids may not be withdrawn unilaterally by the successful bidder(s). The county commissioners may enforce the terms of the bid by obtaining a legal judgment against the successful bidder in the amount of the bid, plus interest and attorney fees.
K. The county commission reserves the right to reject any and all bids.
L. Upon any final bid being rejected, the next previous acceptable bid may be accepted and the property sold to such bidder.
M. A fee will be assessed for administrative costs per parcel. The fee shall be established by resolution annually with other county fees. The fee shall be a minimum of three hundred dollars ($300.00).
N. Any person wishing to contest any action taken in connection with the Kane County tax sale must present such protest to the Kane County commission, in writing, within ten (10) days of the sale.
O. Property may be redeemed on behalf of the record owner by any person at any time prior to the tax sale, by paying all delinquent taxes, interest, penalties, and administrative costs that have accrued on the property to the Kane County treasurer. Redemption must be paid by cash or certified funds. The period to redeem property shall end the day preceding the tax sale, prior to the closing of the books at the treasurer's office at five o'clock (5:00) P.M. (MST), as the tax sale will commence at eight o'clock (8:00) A.M. the following day.
State law requires payments on delinquencies be applied first to the interest and administrative costs accrued on the delinquencies for the last year included in the delinquent account at the time of payment, then payment is applied to the penalty charged for the last year included. After, payments are applied in the same manner to the delinquent year prior to the last year included on the tax sale, payment going toward the most recent year of interest, penalties, and delinquent taxes until paid in full.
A parcel will not be withdrawn from the tax sale unless the year of delinquent taxes triggering the inclusion of the parcel on the tax sale list, with its corresponding penalties and interest, are paid in full.
P. Any property listed may be subject to a rollback tax under the provisions of "the farmland assessment act" Utah code sections 59-2-501 through 59-2-515.
Q. Parcels subject to bankruptcy shall be withdrawn from the tax sale.
R. Properties not purchased at the tax sale shall be struck off to the county by the auditor, becoming property of Kane County, subject to approval and acceptance of the board of county commissioners. If a successful bidder fails to tender payment as required, the property may, at the discretion of the board of county commissioners, be struck off to the county. Properties struck off to the county may only be sold for fair market value at a rate which allows the sale of the property within six (6) months of being stricken to the county. All proceeds from the sale of property that had been stricken to the county shall be deposited in the general fund for the general use of Kane County.
S. No absentee or collusive bidding shall be permitted.
T. No person or party who has a conflict of interest shall be permitted to bid. Kane County employee(s) or official(s) may bid on a parcel, subject to these rules.
U. The county auditor or board of commissioners shall withdraw a parcel from the tax sale, due to the discovery of irregular or erroneous assessment, deficient legal description, or may withdraw a parcel if withdrawal is in the best interest of the county. If the county auditor withdraws a parcel based on it being in the best interest of the county, the auditor must issue a written finding as to the reason for withdrawal, which then must be approved by the board of county commissioners, pursuant to state law.
V. The county auditor shall disclose the properties withdrawn from the tax sale, for reasons other than redemption, at the regularly convened meeting of the board of commissioners, preceding the tax sale and the meeting after the tax sale.
W. The board of county commissioners may reject acceptance of property stricken off to the county by the county auditor.
X. There shall be no preference given to any bidder.
Y. Property taxes for the current year are not included in the tax sale, as they are not considered delinquent at the time of the tax sale. (Ord. O-2015-1, 5-23-2015; amd. Ord. O-2016-6, 8-8-2016; Ord. O-2023-5, 1-24-2023)