DELINQUENT TAX CERTIFICATE SALE

 

  1. All lands and lots on which taxes are delinquent and unpaid are subject to sale at public auction.

     
  2. The tax sale is held annually on the fourth Monday in August commencing at 10:00 a.m. at the Phelps County Courthouse.

     
  3. Delinquent taxes with penalty, interest and costs may be paid to the County Collector at any time before the property is sold.

     
  4. The list of properties subject to sale is published in a local newspaper for three consecutive weeks prior to the tax sale.

     
  5. Non-residents of Missouri may not bid unless special arrangements have been made with the Collector prior to the sale.

     
  6. The sale is conducted by the Collector. Bidding begins for the amount of taxes, penalties and sale costs.

     
  7. Buyers must be present to bid.

     
  8. Each parcel offered for sale is individually identified by brief legal description.

     
  9. Buyer must sign an affidavit stating that he/she is not currently delinquent on any tax payments on any property. Failure to sign such affidavit, as well as signing a false affidavit, may invalidate the property purchase. Affidavits are available at the Collector's office or the sale site immediately prior to the tax sale.

     
  10. The successful bidder receives a sale sheet identifying the parcel and bid price at the auction. The total purchase price must be paid to the Collector's office immediately at the close of the sale. Cashier's check, personal check, bank draft, cash, Visa & MasterCard credit cards are accepted, (additional fee's will apply to credit card transactions).

     
  11. If the bid is not paid, a penalty of 25% of the bid amount plus a prosecuting attorney's fee may be assessed against the bidder.

     
  12. The Collector issues a Certificate of Purchase to the purchaser.

     
  13. The original property owner may redeem the property anytime within one year from the sale date.

     
  14. The purchaser may assign ownership of the Certificate of Purchase by completing the assignment portion on the Certificate. The assignee must be a resident of Missouri. Such assignment must be notarized and presented to the Collector's office to be recorded.

     
  15. Liens are not extinguished at the time of sale or during any period of redemption.

     

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