Loading...
The City Treasurer shall add to the amount of the tax against each parcel of land the following administrative costs:
A. For properties advertised as delinquent the sum of three dollars ($3.00) as the cost of advertising the delinquency;
B. In case of a sale of any land for special taxes, the sum of two dollars ($2.00) as the expense of sale;
C. In the case of a sale, a fee of two dollars ($2.00) covering the cost of issuing each certificate of sale, which fee shall be conveyed into the General Fund;
D. In the case of a sale to a party other than the City, the recording fee currently in effect for the recording of deeds in the Weber County Recorder's office.
(1979 Code § 12.24.140; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
A. Minimum Price: In no case shall land advertised for sale for delinquent special taxes be sold for less than the amount of such special taxes, interest, and administrative costs.
(1979 Code § 12.24.150; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
B. Procedure: On the day fixed for the sale, the City Treasurer, in person or by deputy, shall appear at the hour and place named in the notice of sale and shall there offer sufficient of the delinquent real estate to pay taxes, interests and costs, at public auction to the highest responsible bidder for cash. If the sale is not concluded by four o'clock (4:00) P.M. in the afternoon of the day advertised, it may be continued by the City Treasurer until twelve o'clock (12:00) noon of the next succeeded with and continued until completed.
(1979 Code § 12.24.160; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
C. City Purchase: In case no bid at least equal to the amount of taxes, principal and separate parcel is received as each separate parcel is offered for sale, such parcel shall be struck off to the City for the amount of tax, principal and interest, and applicable administrative costs, and such sale shall have the same effect as if made to an individual. The City Treasurer shall thereupon transfer from the Special Improvement Guaranty Fund to the special fund for the improvement district in connection with such tax which was levied, the amount due on said tax, plus the accrued interest, and applicable administrative costs.
(1979 Code § 12.24.170; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
D. Assignment Of Certificate: The City may sell and assign any certificate of sale upon payment to it of the amount mentioned in said certificate, together with interest at ten percent (10%) per year from the date of sale to date of assignment, and all monies received therefrom shall be paid into the Special Improvement Guaranty Fund.
(1979 Code § 12.24.180; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
E. Record: The City Treasurer shall keep a record of all property sold for special taxes or assessments. The record shall include a description of the property, the date of sale and to whom sold, the amount of the sale and the date of redemption thereof or the date of the issuance of a tax deed to said property.
(1979 Code § 12.24.190; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
F. Certificate:
1. When real estate is sold for special taxes, the City Treasurer shall make out, sign, acknowledge and deliver a separate certificate of sale for each parcel sold, which shall recite the facts of sale as in the tax sale record and what payment has been made therefor and shall be substantially in the following form:
OGDEN CITY OFFICE OF TREASURER
CERTIFICATE OF SALE FOR SPECIAL TAXES
THIS CERTIFIES that on the day of , 19 , in pursuant of law and ordinance, I, , as City Treasurer and Collector of Special Taxes of Ogden City, Utah, sold to there being no higher bidder therefor, subject to redemption, as provided by law, and the ordinance of said City, the following described property in Ogden City, for delinquent special taxes assessed against said property in the name of to-wit: District No. Page .
DESCRIPTION:
having a frontage of feet abutting upon (or adjacent to) said improvement assessed to the full depth back therefrom.
AMOUNT OF TAX INTEREST, AND COSTS
Amount of Tax $
Interest to date of sale $
Administrative costs $
TOTAL special taxes, interest,
and costs at date of sale $
IN WITNESS WHEREOF, I have hereto set my name and official title this day of , A.D. , Ogden City.
City Treasurer and collector of special taxes.
(Acknowledgment in statutory form)
2. If the sale is for more than one tax, the amount of each tax and the interest to date of the sale on each shall be separately stated in such certificate and the form of such certificate changed in such respects as may be required to show the same.
(1979 Code § 12.24.200; amd. Ord. 97-83, 10-28-1997)
G. Interest: Interest at the rate of ten percent (10%) per year shall be charged on the special tax due from date of delinquency until date of sale, and interest at the rate of ten percent (10%) per year shall be charged on the full amount for which the property was sold from date of sale to date of redemption, if any.
(1979 Code § 12.24.210; amd. Ord. 80-25, 5-15-1980; Ord. 97-83, 10-28-1997)
H. City Purchase Certificate: When property is sold to the City, the certificate of sale shall be delivered to the City Treasurer, whose duty it shall be to see that such certificate is properly recorded in the office of the County Recorder, and shall thereafter be kept as a part of the records of the City Treasurer.
(1979 Code § 12.24.220; amd. Ord. 97-83, 10-28-1997)
A. Conditions: Real estate sold for special taxes may be redeemed by any eligible person interested therein, by such person paying to the City Treasurer, for the use of the purchaser or his legal representative, the amount paid by the purchaser, and all applicable administrative costs, together with the sum of two dollars ($2.00) for the redemption certificate, and all special taxes that have accrued thereon and which have been paid by the purchaser after his purchase to the time of redemption, together with interest at the rate of ten percent (10%) per year on the whole from the date of payment to the day of redemption; provided, that whenever two (2) or more parties are interested in a piece of property which has been sold for taxes, and there is no other special assessment which is a lien upon such land, or if any such other special assessment which is a lien upon such land is a lien upon the whole of the tract of which segregation is sought and attaches to the part so sought to be segregated in the same proportion as does the assessment upon which sale was so made, then and in that case, either party interested in such property may redeem the property in which he is interested upon payment of that proportion of the amount due under such sale which the area of the part of such tract in which he is interested bears to the whole; provided, that in case such property is improved, and the part sought to be segregated and redeemed from such tax sale is the part of such property upon which the improvements are situated, then no such segregation shall be made unless the persons so seeking such segregation and right to redeem shall pay that proportion of the tax which the City Treasurer shall fix as being that proportion of the whole tax which the value of the property so sought to be segregated and redeemed shall bear to the value of the whole of the tract; provided further, that in any case, the City Treasurer, upon due application, may permit segregation to be made on an area basis and redemption to be had where, in his judgement, the value of the remaining part of the property is such as to adequately protect the City and secure to it the payment of all remaining special assessments levied against such tract or that part thereof with respect to which such redemption is not sought. No redemption of such property shall be permitted except upon payment of the full amount due, including interest, accrued administrative costs and redemption fees, unless, in the judgment of the Mayor, the interest of the City will be served by accepting a less sum in settlement therefor.
(1979 Code § 12.24.230; amd. Ord. 97-83, 10-28-1997)
B. Installment Payments: After sale, if a tax sale certificate thereon issues to the City, payment in installments of unpaid principal, interest and all applicable administrative costs and charges may be made and credit given for the amounts so paid against the amounts so due; provided, that the installments paid shall be in such amount as will discharge the indebtedness within not more than three (3) years from the date of sale, and that written agreements covering payments of such installments shall be filed with the City Treasurer in form satisfactory to the City Treasurer and the City Attorney. Credit shall be given for each installment as paid, and interest thereby reduced proportionately and on all unpaid installments interest shall be paid and charged at the rate of ten percent (10%) per year. In any case any owner electing to take advantage of the provisions of such ordinance fails to make payment of such installment when due, the right of the City to receive a tax deed for such real estate shall not be impaired, nor shall the owner be entitled to receive any refund of any amounts so paid. There shall be paid with each installment the sum of one dollar ($1.00) per installment to cover the additional bookkeeping expense incurred in connection therewith, which one dollar ($1.00) payments shall not be credited against the delinquent tax.
(1979 Code § 12.24.240; amd. Ord. 97-83, 10-28-1997)
C. Certificate: The City Treasurer shall, when property is redeemed, make the proper entry in the tax sale record filed in his office and issue a certificate of redemption, which certificate shall be prime facie evidence of such redemption.
(1979 Code § 12.24.250; amd. Ord. 97-83, 10-28-1997)
If any property sold as provided in this Chapter is not redeemed within the time and in the manner provided in this Chapter, the City Recorder shall, on presentation of a certificate of sale for special taxes duly executed by the City Treasurer, make and acknowledge a deed conveying to the City all property purchased in the name of the City at a special tax sales for which the redemption period has so expired.
(1979 Code § 12.24.260; amd. Ord. 97-83, 10-28-1997)
The City Recorder shall keep on file in his office a record of all tax deeds issued by him, which shall be facsimile copies of the deeds so issued, and which shall be indexed in the name of the party whose property was sold for taxes and also in the name of the individual whom the tax deed was issued.
(1979 Code § 12.24.270; amd. Ord. 97-83, 10-28-1997)
The City recorder shall collect two dollars ($2.00) for each deed issued for the first description of property contained in each deed and for each additional description of property in each deed one dollar ($1.00) and convey such fees monthly into the City Treasury; provided, that in cases where the City is the tax purchaser, no fee shall be collected.
(1979 Code § 12.24.280; amd. Ord. 97-83, 10-28-1997)
Whenever any such tax deed shall issue for such property, or in any case where property has been conveyed by the owner to the City in settlement of special assessment taxes, and the deed therefor accepted by the City, the City Treasurer may, at any time after due publication thereof in at least three (3) issues of a daily newspaper having general circulation in the City, offer for sale at the east door of the Municipal building at the time specified in the notice all real property to which the City has received a tax deed on account of sale for delinquent taxes, not theretofore redeemed, and may sell the same to the highest satisfactory bidder. The Mayor and the City Recorder are authorized to execute the deed of the City for any property thus sold. All such property for which there is no satisfactory purchaser at the sale provided for in this Section may thereafter be disposed of by the Mayor at either public or private sale. Proceeds received from all such sales shall be paid into the Special Improvement Guaranty Fund.
(1979 Code § 12.24.290; amd. Ord. 97-83, 10-28-1997)
Loading...