Click Here For 2022 Delinquent Taxes
These processes are subject to change. All announcements on the day of the sale take precedence over the following information:
Attention third party purchaser: The page has been updated. Please take special notice of the information in red.
It is the responsibility of each purchaser to do their own research on certificates of delinquency they intend to purchase. The clerk’s office will not research for any purchaser. It is also the reasonability of the purchaser to do bankruptcy research as well. All purchases are final. No refunds will be issued after the sale. Please contact the Lawrence County attorney’s office for any pending litigation or payment agreements that may be in place.
PURCHASERS WITH PRIOR YEAR CERTIFICATES
A separate list shall be submitted to the County Clerk with the purchase that relates to the property for which they hold the prior year delinquency.
the list shall be submitted at least 10 business days before the tax sale
This list shall be clearly identified as a prior year certificate of delinquency and shall include:
- The current years tax bill number
- The prior year claims tax bill number
- the prior year claims tax year
- The account or parcel identification number, if applicable
Payment is in the form of cash, certified check, money order, or Company Check. We will not accept personal checks.
This payment will be tendered at the time the list is submitted.
Failure of a third party purchaser to properly and timely submit a purchase list of prior years claims shall result in the loss of their purchase preference.
TAX SALE PROCEDURES
At least 10 business days before the date of the tax sale each individual or entity wanting to participate in the sale shall register with the County Clerk. The information to be provided is as follows:
- Purchaser’s name
- Mailing address (physical if not mailing address)
- Telephone number
- If purchaser is an entity, the name of a contact person
When a third party purchaser registers with the County Clerk they shall submit a list of certificates of delinquency that they are interested in purchasing. The lists shall be provided in order as follows:
- The taxpayer name (in alphabetical order if more than one)
- The tax bill number
- The amount due on the certificates of delinquency
- A total amount of all certificates of delinquency
Only one potential purchaser from an individual or entity that will be participating in the sale will be allowed.
A non refundable deposit in the amount of $10.00 per bill, maximum $250.00 will be collected from each purchaser at the time of registration.
THE SALE shall be conducted in a manner similar to a professional sports draft with each purchaser having an opportunity to purchase certificates in turn through several rounds. The order of selection shall be determined by a random drawing with the purchaser drawing the lowest number going first. Purchase rounds shall continue until all certificates have been sold or all purchasers have withdrawn from the sale. When a purchaser withdraws from the sale, no other purchaser may take the place of the withdrawing purchaser. Purchasers shall only be allowed to purchase those certificates included on their previously submitted list. If certificates remain after all purchasers have withdrawn, those certificates can be sold to any purchaser.
The County Clerk shall determine how many certificates may be purchased each round based on guidelines provided by the Revenue Cabinet, Other guidelines may be imposed by the County Clerk if deemed necessary. The County Clerk will make every effort to prevent unfairness in the sale process and shall have the final say on any questions regarding the sale process.
Payment shall be submitted at the time of sale and shall be submitted by cash, money order, or company check.