​Upset Sale

The Upset Sale steps are as follows:

• Owners are notified by restricted certified mail of the date and time of the sale.
• Each property is physically posted with the notice of public tax sale.
• The scheduled sale date and each property is advertised in two (2) local newspapers.
• The properties are then title searched and mortgagors are notified if applicable.
• The parcels are then put up for bid at public auction in the Courthouse. Opening bids are at least the amount of the taxes due and all costs of the sale. All liens, mortgages, judgments, etc. are assumed by the successful bidder. There is no redemption period at this point.
• A  "fee simple"  deed  or  bill of sale  is issued by the Bureau to the new owners after the sale has been confirmed through the court system.

​Judicial Sale

The Judicial Sale steps are as follows:

• All taxes, liens, mortgages, judgments, etc. against the properties are forgiven through a court process.
• The properties are then put up for public auction in the Courthouse with the opening bid being the costs of the sales procedure.
• A "fee simple" deed or bill of sale is issued by the Bureau to the new owner after the sale has been confirmed by the court.

The Repository Sale steps are as follows:

• Prospective buyers submit a bid of worth in writing to the Bureau.
• The director and all municipalities and taxing districts concerned must
  approve the bid.
• Upon approval of the bid and receipt of the monies for the property, a "fee simple" deed or bill of sale, is issued by the Bureau.