Tax Lien Sale
Tax Lien Sale - July 9, 2013
A listing of delinquent properties will be published beginning June 12, 2013.
The Treasurer's office holds a tax lien sale every year in July. Any unpaid taxes are sold to the
public, lottery style. The buyer then recieves a Certificate of Purchase (CP) and then holds a tax lien on the
property. They will hold that tax lien until such time as the property owner pays the taxes. At that time,
the CP holder will receive their original investment back plus 18% interest.
If the property owner does not pay the tax again the next year,the CP holder has the option to
purchase the subsequent year's tax (sub) as soon as it becomes delinquent and does not have to wait
until the tax sale.
If the CP holder continues to purchase the subs for a length of time, they can then begin the process
of obtaining a treasurer's deed and take possession of the property. The length of time depends on the
type of property. The redemption period for a land tax lien is four years; improvement district is four years;
irrigation assessment is 18 months.
Tax Sale Specifics
Listings of delinquent properties will be advertised in the Platte County Record Times as well as
on our website beginning three weeks prior to the sale. We do not mail copies of delinquent listings,
a final copy will be made available the morning of the sale.
The sale will be lottery style, approximately the middle of July every year. You must be
present to purchase tax liens - no liens are offered through the mail before or after the sale.
A number will be drawn for each piece of property. If it is your number, you may choose to purchase or
pass the property. Tax liens must be paid for the day of the sale. We accept cash, check, money
order and most major credit cards.The original tax liens are held in our office. We will send copies at the
lien holder’s request. The interest rate is 15% plus an additional 3% on the original year’s tax lien.
The Day of the Sale
- Pick up tax sale handouts:
- Fill out & turn in registration form before the sale starts.
- You will be given a sale # and a copy of the delinquent list when you turn in your registration.
- Each sale number must have a person 18 or older present.
- The sale starts @ 9:00 a.m.
- We will run an electronic program to pull buyer’s # randomly. When it pulls the first buyer
number, it will assign a parcel to that number. This process will continue until all parcels are
assigned to a buyer number.
- After buyer #’s are assigned, we will print a list of any/all parcels that each buyer received.
There will be a 5 minute break where you will have the opportunity to review and accept or reject
any parcels at that time.
- If there are any rejected parcels, we will pull a random # & offer that parcel to that buyer. This
will continue until all rejected parcels are sold.
- Immediately after the sale, check out will begin. Accounts will be settled in numerical order,
starting with #1, in the Treasurer’s Office.
- The Certificate of Purchases (CP’s) will be kept on file at the Treasurer’s Office. You may request
a copy for your files, which we will mail to you.
The sale is held in the Commissioners room at the Platte County Courthouse, 806 9th Street in Wheatland.
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