Sale

·	All real estate accounts that are three years delinquent are subject to a tax certificate sale at public auction.

·	The tax sale is held annually on the fourth Monday in August commencing at 10:00 a.m. in the Pulaski County Courthouse lobby.

·	The Collector of Revenue conducts the sale; the minimum bid will start at the total amount of taxes, penalties and sales costs.

·	The list of properties subject to sale is published in The Daily Guide and the Pulaski County Collector’s web site at pulaskicollector.com for three consecutive weeks prior to the tax sale.

·	The successful bidder receives a tax sale certificate identifying the parcel and bid price at the auction. The total purchase price must be paid to the collector’s office no later than 4:00 p.m. on the day of the sale.

·	If the bid is not paid, a penalty of 25% of the bid amount plus a prosecuting attorney’s fee may be assessed against the bidder.

·	The Collector issues a Tax Sale Certificate of Purchase to the purchaser. The Certificate of Purchase is retained for one year or until the property is redeemed.

·	The original property owner may redeem the property at any time within one year from the sale date.

·	The purchaser may assign ownership of the Tax Sale Certificate of Purchase by completing the assignment portion on the certificate. The assignee must be a resident of the state of Missouri. Such assignment must be notarized and presented to the Collector’s office to be recorded.

Delinquent Taxes (Real Estate and Personal Property Taxes, RSMo 140.190) provides that no sale be made to any person who is delinquent on any property tax payments at the day of the sale. Bidders must sign an affidavit stating they are not currently delinquent on any tax payment. Failure to sign such affidavit or signing a false affidavit will invalidate the property purchase. The collector’s office will provide affidavit forms.

·	Liens are not extinguished at the time of sale or during any period of redemption.

Tax Sale Certificate of Purchase: The name/s requested on the Certificate of Purchase the day of the sale will be the name/s placed on the Collector’s Deed when it is recorded, unless other provisions are made at the Collector’s Office.