General Information

Government Type

County

Entity

Iron County

Public Body

County Commission

Notice Information

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Notice Title

Notice of Ordinance - Tax Sale Methods

Notice Tags

Ordinances, Taxation

Notice Type(s)

Notice

Event Start Date & Time

September 20, 2021 01:00 AM

Description/Agenda

IRON COUNTY ORDINANCE 2020-2 AN ORDINANCE OF IRON COUNTY, UTAH, ESTABLISHING THE METHOD, RULES, AND PROCEDURES FOR CONDUCTING THE ANNUAL TAX SALE, ESTABLISHING AN EFFECTIVE DATE, REPEALING ALL ORDINANCES IN CONFLICT THEREWITH AND RELATED MATTERS. Whereas, §59-2-1351.1, Utah Code Annotated, authorizes the Iron County Commission to establish procedures, by ordinance, for the sale of properties which have delinquent property taxes due, in a manner which best protects the financial interests of the delinquent property owner and meets the needs of the County to collect delinquent property taxes due; and Whereas, the Iron County Commission finds a public auction with the following defined rules and procedures, provides a fair opportunity for individuals to buy property with delinquent taxes, provides for a mechanism whereby multiple properties may be sold in one day, and protects the financial interests of the owner of property by selling a property to the highest bidder. NOW THEREFORE, THE COUNTY LEGISLATIVE BODY OF IRON COUNTY, UTAH ORDAINS AS FOLLOWS: SECTION 1. DEFINITIONS A. As used in this ordinance: a. 'Administrative cost' means expenses incurred by Iron County in preparation of the tax sale. b. 'Bid' means an offer of a purchase price for a property. c. 'Bidder' means a natural person, husband and wife, or license business entity. d. 'Collusive bidding' means any agreement or understanding reached by two or more parties that in any way alters the bids the parties would otherwise offer absent the agreement or understanding. e. 'Public employee' means a person who is not a public officer who is employed on a full-time, part-time, or contract basis by the County. f. 'Public officer' means all elected or appointed officers of the County who occupy policy making posts. g. 'Substantial interest' means the ownership, either legally or equitably, by an individual, the individual's spouse, or the individual's minor children, of at least 10% of the outstanding capital stock of a corporation or 10% interest in any other business entity. h. 'Tax sale' means the sale of properties with delinquent property tax due as authorized in Utah Code Ann. § 59-2-1351 et. seq. SECTION 2. BIDDER REGISTRATION PROCEDURES The Iron County Tax Sale, auction will be conducted via an internet website ONLY. Each bidder must register with the on line company conducting the Tax Sale. The name of the auction company will be indicated on the County website. Bid Deposits deposits may be necessary to register as a bidder. This process must be completed no later than the date and time indicated. The County nor the online auction company can or will be held responsible for late or misdirected Bid bid Depositsdeposits, proxy bids or any other transmission, mailing, email or other correspondence necessary to participate in the bid. SECTION 3. REDEMPTION RIGHTS AND PROCEDURES A property may be redeemed in behalf of the record owner, by any person, at any time prior to the start of the Tax Sale, on the scheduled date. Property is redeemed by paying to the County Treasurer, all delinquent taxes, interest, penalties, and administrative costs which have accrued on the property. Paying the delinquent amount does not grant ownership to the individual(s) or party(s) paying all delinquent taxes, interest, penalties and administrative costs. This only removes the property from the Tax Sale. SECTION 4. PROHIBITED CONDUCT Collusive bidding is not permitted and is punishable as a Class C misdemeanorMisdemeanor. Collusive bidding means to conspire to rig bids or fix prices to make it hard difficult or impossible for other individuals to take part in the bidding process. SECTION 5. CONFLICT OF INTEREST PROHIBITIONS AND DISCLOSURE REQUIREMENTS 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 Iron County Clerk and a copy of which provided to the Iron County Commission, Iron County Attorney's Office, and their immediate supervisor. These disclosures are public information and shall be available to the public for inspection. No official or employee may have a personal investment in a business entity which will create a substantial conflict between his private interests and his public duties related to the tax sale. SECTION 6. CRITERIA FOR ACCEPTING OR REJECTING BIDS All bidding shall be conducted through the online company conducting the Tax Sale for the County ONLY. Bidding will advance in increments of a minimum of $100 or as indicated on each parcel listed for sale with the minimum acceptable bid starting at 'Taxes'. 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. The County reserves the right to reject any and/or all bids. SECTION 7. SALE RATIFICATION PROCEDURES The Iron County Auditor, or assigned Deputy, shall present the results of the May Tax Sale no later than two regularly scheduled 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 that were struck off to the County, and the high bid amount for each property offered for sale at the tax sale. The County Commission may ratify the results of the tax sale after hearing the details offered by the Iron County Auditor or assigned Deputy. SECTION 8 CRITERIA FOR GRANTING BIDDER PREFERENCE. ??? All bidders have an equal opportunity to offer a bid on properties. Bids may be placed incrementally, or by 'Auto Bid,' in which a bidder's maximum offer is confidentially recorded by the system. Bidders who make a bona fide bid in the highest amount for a property become the successful bidder of the property auction. SECTION 9 METHOD AND PROCEDURE OF PAYMENT, FEES AND PREMIUMS All bids are an irrevocable offer to purchase the property in question. A bidder is legally and financially responsible for all properties bid upon. Payment in full by certified check/money order or wire transfer will be required no later than three (3) business days after the Tax Sale closes, unless otherwise advertised. NOo personal checks will be accepted and no financing is available. Other payment methods may be accepted depending on on-line bid company's rules. A minimum $40 recording fee is required in addition to the winning bid. Premiums, charged by the online auction company may be associated with the sale of this parcelproperties. This amount will be added to the winning bid and will be included in the total purchase price paid by the Buyer to the Seller. If the payment policy is not adhered to, the successful bidder will be considered in default. Any Bid bid Deposits deposits will be forfeited to the Iron County Treasurer and the successful bidder will be banned from future sales. The Iron County Treasurer reserves the right to pursue all available legal remedies against a non-paying bidder. SECTION 10. PROCEDURES FOR CONTESTING BIDS AND SALES Any person wishing to contest any action taken in connection with the Iron County Tax Sale must present such protest to the Iron County Commission, through the Iron County Clerk's Office in writing, within ten (10) calendar days of the sale. (Pre/post?) Iron County Clerk P.O. Box 429 Parowan, UT 84761 SECTION 11. CRITERIA FOR STRIKING PROPERTIES TO THE COUNTY Any parcel which does not receive a minimum bid shall be struck off to Iron County. Parcels struck off to the County may be available for sale through the Iron County Clerk's Office when approved by the Iron County Commission. Upon any final bid being rejected, the parcel may be offered to a bidder who offered the second highest bid in the amount of that bid. If the second highest bidder rejects the offer, the property shall be struck off to Iron County. SECTION 12 PROCEDURES FOR DISCLOSING PROPERTIES WITHDRAWN FROM THE SALE The Auction website will update the list of properties as often as possible, until the week leading up to the tax sale, then it will update once a day until the start of the sale. The Iron County website will be updated daily with any changes in the available properties. If the list is published in a local newspaper, it will be updated with any changes prior to its publication each week. Any properties which have beenare redeemed or removed immediately prior to the beginning of the live auction the day of the Tax Sale, will be stricken and removed from live bidding prior to the close of the bid group.. as soon as possible, but prior to the close of the bid group. ??? SECTION 13 DISCLAIMER BY COUNTY WITH RESPECT TO TAX SALE PROCEDURES Properties sold via the online Iron County Tax Sale shall be conveyed by Auditor's Tax Deed. This form of deed is not a warranty deed. No warranty or guarantee is made, expressed or implied, relative to the title, location, or condition of properties for sale. In addition, the County assumes no responsibility, implied or otherwise, that tax sale properties are in compliance with zoning ordinances, mining and reclamation regulations, building codes and permits, and/or any other applicable regulations or permits. In addition, Iron County makes no warranties or representations as to whether the property is buildable or developable. Any property sold pursuant to the Tax Sale is without guarantee or warranty whatsoever as to existence, correctness of ownership, size, boundaries, location, structures or lack of structures upon the land, liens, titles, or any other matter or thing whatsoever. Iron County does not warrant or represent that any property purchased during the Tax Sale is habitable or in any particular condition. Iron County also makes no warranties or representations regarding the accuracy of the assessment of the property or accuracy of the legal description of the real estate or improvements thereon. It is the responsibility of the bidder to determine the physical aspects of the property, its geographical location, and accessibility. Iron County makes no warranties regarding the availability, validity, or existence of water rights associated with any of the properties sold during the tax sale. It is the bidder's responsibility to determine the liabilities, including other liens and encumbrances, that exist on each property before and after the sale. The properties are sold 'as is.' Additionally, Iron County is not liable in any way whatsoever for damages sustained to property purchased from the time of sale until the recordation of the tax deed to a purchaser. Iron County is not liable in any way whatsoever for damages sustained to property purchased from the time of sale until the recordation of the Auditor's Tax Deed to a purchaser. All properties sold at the Iron County Tax Sale are fall under the rule of caveat emptor, or 'let the buyer beware', and all purchasers are accordingly hereby so notified. SECTION 14. SEVERABILITY Should any portion of this ordinance be found for any reason to be unconstitutional, unlawful, or otherwise void or unenforceable, the balance of the ordinance shall be severable therefrom, and shall survive such declaration, remaining in full force and effect. SECTION 15. REPEAL OF CONFLICTING ORDINANCES To the extent that any ordinances, resolutions or policies of Iron County conflict with the provisions of this ordinance, they are hereby amended to comply with the provisions hereof. SECTION 16. EFFECTIVE DATE This Ordinance, Iron County Ordinance 2020-2, shall become effective immediately after the required publication thereof, as set forth in Utah Code § 17-53-208(6). PASSED AND ADOPTED BY THE BOARD OF COUNTY COMMISSIONERS OF IRON COUNTY, UTAH this 11th day of May, 2020. BOARD OF COUNTY COMMISSIONERS IRON COUNTY, UTAH By: _____________________________ Paul Cozzens, Chair ATTEST: Jonathan T. Whittaker County Clerk VOTING: Paul Cozzens Aye Alma L. Adams Aye Michael P. Bleak Aye Aye

Notice of Special Accommodations (ADA)

NOTICE OF SPECIAL ACCOMMODATION DURING PUBLIC MEETINGS In compliance with the Americans with Disabilities Act, individuals needing special accommodations (including auxiliary communicative aids and services) during this meeting should notify Jon Whittaker at 435-477-8341.

Notice of Electronic or Telephone Participation

Live streaming may be accessed via YouTube by searching: Iron County Commission Live.

Meeting Information

Meeting Location

PO Box 429
68 South 100 East
Parowan, UT 84761
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Contact Name

Jon Whittaker

Contact Email

jwhittaker@ironcounty.net

Contact Phone

(435)477-8341

Notice Posting Details

Notice Posted On

September 20, 2021 11:13 AM

Notice Last Edited On

September 20, 2021 11:13 AM

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