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5.31.030 Preforeclosure Process and Review for Delinquent Tax Accounts.

City Code Section

(Amended by Ordinance No. 189413, effective March 6, 2019.)

A.  At the conclusion of the collection process, the Revenue Division shall prepare a list of delinquent lien accounts.  No property shall be placed on the list unless the payment is at least one year past due.  There shall be a sale at least once a year.

B.  The Revenue Division shall determine whether any properties on the delinquent accounts list are also delinquent in the payment of property taxes.  The Revenue Division shall identify those properties which are likely to be foreclosed upon by the County prior to the City’s foreclosure sale.

C.  The Revenue Division shall review the list of properties to be foreclosed upon by the County and shall make a recommendation to the Bureau of Environmental Services and Department of Environmental Quality regarding any properties which should be purchased.  The determination of whether to pay the taxes shall be based on whether the total amount of the liens and taxes on the property is less than the market value of the property or, if the property has been sold, whether the sale price received by the County was enough to pay the amount of the City liens upon resale.  The Department of Environmental Quality by written letter shall direct the City Treasurer on which properties shall be purchased by the City.

D.  The City Treasurer shall remove from the County foreclosure list and notify the Revenue Division to add the total amount paid to the County to the lien against the property.  The City Treasurer shall pay the County from funds designated and provided by the Department of Environmental Quality.