MARSHALL — The Harrison County Commissioners Court passed a resolution Wednesday to offer 110 tax delinquent properties for auction after they didn’t sell at a previous auction by the sheriff.
“This is the annual resolution for our December tax resale,” said Liz Vaughan, tax attorney with McCreary, Veselka, Bragg & Allen. “It includes all the properties that have been bid in trust since the fourth quarter sale of last year through our third quarter sale of 2019.”
The public auction will take place at 10 a.m. Dec. 3 at the Harrison County Courthouse.
Vaughan said the resolution authorizes the resell of the properties at no minimum bid. And while the resolution indicates no minimum bid will be set, tax officials have made it a practice to do so to get the ball rolling.
“We do set a minimum bid, but it’s 10% of the current adjudged value,” Vaughan said. “But in the event that we don’t receive that, we do drop it to the cost of recording the deed, and that usually gets people moving.”
She said very few properties actually sell for $30, which is about the cost of recording the deed, “but it, in fact, happens.”
According to the resolution, the properties were offered for sale by the county’s sheriff at public auctions after the district court declared foreclosures for delinquent taxes.
However, the properties did not receive sufficient bids as set by law and were struck off to the county and the Harrison Central Appraisal District, as trustee, for the other entities that levied taxes on the properties.
Vaughan said the event, also referred to as the bid in trust sale, allows the county to offer the properties at a reduced price in hopes of getting them back on the tax roll.
County Judge Chad Sims said the properties have all been through the county’s normal bidding process.
“No one had bid on these properties, so we’ve been holding them until this final sale,” he said.
In other business, the court also approved the execution of a tax sale redemption deed.
“The tax code simply provides that an individual who loses their property can redeem it in a certain time period,” Vaughan said. “The individual here has come forward with all of the money to satisfy the judgment to all the parties. This individual will get their property back.”