Here's how the sale of delinquent property tax bills works in Boyle County:
* Step 1
People wanting to bid on delinquent tax bills may submit by mail or in person to the sheriff's department a list containing the following information: the delinquent tax bill number; the name of the property owner; the property location; and the amount of delinquent taxes that the property owner owes. A deputy sheriff will stamp the list with the date and time the list was submitted.
Submitting a list prior to the sale of the delinquent tax bills is not mandatory, but the sheriff recommends it.
* Step 2
If there are two more lists that contain the same properties, the sheriff will give first choice to the list that the department received first. Before that selection is made, the sheriff will give the parties a chance to negotiate and decide between or among themselves who gets to buy the delinquent tax bill; the negotiation may involve swapping bills.