DETERMINATION OF PROPERTY.

Board of County Commissioners (BoCC) review real property list, and determine what to sell at public auction.

ADVERTISE NOTICE OF AUCTION.

BoCC have Notice of Auction prepared and published in South Idaho Press in accordance with Idaho Code § 60-106. The notice shall comply with the following:

a. Publish not less than ten (10) days prior to auction.

b. Shall contain legal description of property, and next to such description
    shall place name of delinquent taxpayer.

c. Shall contain street address of property.

d. If located outside of city limits and does not have a street address,
    then the description shall also contain the distance and direction of the
    location of the real property from the closest city.

PROPERTY SHALL BE SOLD TO THE HIGHEST BIDDER.

a. BoCC may reserve right to reject any and all bids

b. BoCC have discretionary authority to reject or accept any bid made for
    an amount less than total amount of delinquent taxes, late charges,
    costs and interest.

APPLICATION OF PROCEEDS OF SALE.

a. First applied to reimburse County for costs of advertising and sale.

b. Then, apportion to taxing districts in which property is located.

PURCHASE PROCESS.

a. Can be purchased on contract with County.
    i. Contract must be recorded.
    ii. Term cannot exceed ten (10) years
    iii. Interest rate not to exceed rate specified by I.C. Section 28-22-104(1)
    iv. BoCC have authority to cancel contract if purchaser fails to comply with
        contract terms and County retains all payments made on contract
    v. Title to all property sold on contract is retained in name of Cassia County
        until full payment is made by purchaser
    vi. Purchaser shall be responsible for payment of all property taxes during
         period of contract
b. Sale of property vests all right, title and interest, which was held by Cassia
    County in the subject property, in the purchaser. (Including all delinquent
    taxes which become a lien on the property.)

c. In addition to the purchase price, the purchaser shall pay all fees required by
    law for transfer of property.

d. If property is not sold, or is not bid upon, at public auction, then county may
    sell, without further notice, at public or private sale.

REAL PROPERTY EXCHANGE – CONSOLIDATION.

When it is in the County’s best interests, the BoCC may exchange real property owned by the County for real property of equal value.

ODD-LOT PROPERTY.

a. Defined: of irregular shape or a remnant and has value primarily to
   adjoining property owner; and

b. Not needed for public purposes; and

c. Is excess to the needs of the County.

d. May be sold to adjacent property owner:
    i. Establish Fair Market Value – by licensed appraiser.
    ii. Written notice of willingness to sell to adjoining land owner.
    iii. If after 30 days, adjoining landowner does not want, then may sell
        to interested parties at appraised value.
    iv. Must publicly advertise in South Idaho Press at least one time.
    v. Public must be given 15 days to object to sale in writing.
    vi. BoCC must make final determination regarding sale of odd-lot in
         open meeting.

EXCHANGE WITH OTHER PUBLIC ENTITIES.

May exchange tax deed and other surplus real property with federal government, State of Idaho, any political subdivision or taxing district, or Idaho Historical Society.

[Items #2 – #8 based on Idaho Code Section 31-808]

REDEMPTION OF TAX DEEDED PROPERTY (I.C. Section 63-1007)

a. After issuance of tax deed to County, may be redeemed only by record
   owner or party in interest, up to the time BoCC have entered into a
   contract of sale or the property has been transferred by County deed.

b. To redeem – have to pay any delinquency including late charges,
    accrued interest and costs.

c. Once payments are made, then County will issue a Redemption Deed.

d. Right of Redemption shall expire, if property not earlier sold by
   County, three (3) years from the date of issuance of the tax deed to
   the County.

MISCELLANEOUS INFORMATION.

a. Payment may be made by cash, cashier’s check or personal check, bankable the day of sale. If payment does not clear on the first attempt, the bid will be disqualified and the property may be awarded to the next highest, responsible bidder.

b. Bids may be submitted by mail. The bidder is responsible to assure that a mailed bid is received by the county prior to commencement of the public auction.