§ 33.093 REDEMPTION RIGHTS AND PROCEDURES.

   (A)   A property may be redeemed in behalf of the record owner, by any person, at any time prior to 5:00 p.m. of the business day prior to the start time of the tax sale.

   (B)   Property is redeemed by paying to the County Treasurer, all delinquent taxes, interest, penalties and administrative costs which have accrued on the property.

   (C)   Paying the delinquent amount does not grant ownership to the party(s) paying all delinquent taxes, interest, penalties and administrative costs. Redemption only removes the property from the tax sale.

(Ord. 2022-04, passed 9-6-2022)

§ 33.094 PROHIBITED CONDUCT.

   Collusive bidding is not permitted and is punishable as a Class C misdemeanor. COLLUSIVE BIDDING further means to conspire with another party to intentionally rig bids or fix prices to make it difficult or impossible for any other parties to take part in the bidding process. Any bid that was accepted from a bidder discovered to have engaged in collusive bidding is void, and any property acquired through collusive bidding is stricken without cost to the county as if a minimum bid had not been made consistent with § 33.096.

(Ord. 2022-04, passed 9-6-2022)

§ 33.095 CONFLICT OF INTEREST PROHIBITIONS AND DISCLOSURE REQUIREMENTS.

   (A)   Every county official or employee who purchases or has a substantial interest in any business entity which purchases property at the tax sale must disclose said interest in a sworn statement filed with the Clerk/Auditor and a copy of which is provided to the Board of County Commissioners, the County Attorney, and the employee’s or official’s immediate supervisor. These disclosures are public information and are available for public inspection.

   (B)   Notwithstanding any disclosure, no official or employee may have a personal investment in a business entity which will create a substantial conflict between private interests and public duties related to the tax sale.

(Ord. 2022-04, passed 9-6-2022)

§ 33.096 CRITERIA FOR ACCEPTING OR REJECTING BIDS.

   (A)   Bidding will advance in increments of a minimum of $100 or as indicated on each property listed for sale with the minimum acceptable bid starting at “Taxes”.

   (B)   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 Commission meeting.

   (C)   The county reserves the right to reject any and/or all bids.

   (D)   All bidders have an equal opportunity to offer a bid on properties. There is no preferential bidding. Bidders who make a bona fide bid in the highest amount for a property become the successful bidder of the property auction.

(Ord. 2022-04, passed 9-6-2022)

§ 33.097 SALE RATIFICATION PROCEDURES.

   (A)   The County Auditor, or assigned deputy, shall present the results of the tax sale no later than two regularly scheduled Board of County Commission meetings after the sale. The County Auditor, or assigned deputy, will inform the commission regarding the number of properties sold, the number of properties struck off to the county, and the high bid amount for each property offered for sale at the tax sale.

   (B)   The County Commission may ratify the results of the tax sale after hearing the details offered by the County Auditor or assigned deputy.

(Ord. 2022-04, passed 9-6-2022)

§ 33.098 METHOD AND PROCEDURE OF PAYMENT, FEES AND PREMIUMS.

   (A)   (1)   All bids are an irrevocable offer to purchase the property in question. A bidder is legally and financially responsible for all properties bid upon.

      (2)   Payment in full by either money order, credit card or wire transfer will be required no later than three business days after the tax sale closes, unless otherwise advertised.

      (3)   No personal checks and no financing is available. Other methods of payment may be accepted if an auction company is used and the company provides alternative payment methods.

   (B)   There is a recording fee and administrative costs per transaction which will be required to be paid in addition to the winning bid to be paid by the winning bidder at the time of payment.

(Ord. 2022-04, passed 9-6-2022)

§ 33.099 PROCEDURES FOR CONTESTING BIDS AND SALES.

   Any person wishing to contest any action taken in connection with the tax sale must present such protest to the Board of County Commissioners, by filing a written notice of contest through the Clerk/Auditor’s office within ten calendar days of the date of the tax sale. The protest shall be reviewed and heard by the county’s Administrative Law Judge pursuant to Chapter 11 of this code.

(Ord. 2022-04, passed 9-6-2022; Ord. 2023-03, passed 5-16-2023)