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A. At the conclusion of the collection process, the Auditor
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 Auditor shall determine whether any properties on the
delinquent accounts list are also delinquent in the payment of property
taxes. The Auditor shall identify those properties which are likely to be
foreclosed upon by the County prior to the City’s foreclosure sale .
C. The Auditor 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 Treasurer on which properties shall
be purchased by the City.
D. The Treasurer shall remove from the County foreclosure list
and notify the Auditor to add the total amount paid to the County to the lien
against the property. The Treasurer shall pay the County from funds
designated and provided by the Department of Environmental
Quality.
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