[HISTORY: Adopted by the Town Council of
the Town of South Berwick 1-12-1987.[1] Amendments noted where applicable.]
[1]
Editor’s Note: The Council reviewed and ratified this
policy 12-8-2015.
Since the Town of South Berwick occasionally
forecloses on property for nonpayment of taxes, a fair and consistent
manner of disposing of that property is necessary. It will be the
policy of the Town of South Berwick to dispose of tax-acquired property
with no intent of making a profit.
[Amended 11-9-1998]
A.
Former owner(s) regain ownership. The Town will make
every reasonable effort to see that the last former owner(s) of the
property has the opportunity to regain ownership of his/her property.
The Town will first offer the tax-acquired property to the last former
owner upon the condition that all back taxes, interest, lien costs
and the current year taxes are paid in full. This will be done within
10 days after the foreclosure date by notifying the former owner(s)
by certified mail. If there is no response within 30 days, the Town
Council at its sole option may take any of the following actions:
(1)
Public sealed bids. The Town may offer the tax-acquired
property to the general public on a sealed bid basis. Notification
of bids shall be published in a newspaper of general circulation and
shall be posted in some conspicuous place in Town at least seven days,
but not more than 14 days prior to the bid deadline. Separate written
notice shall be sent to the property abutter(s). The tax-acquired
property shall be sold to the highest reasonable (minimum may be set
by the Town Council before the bid) bidder.
(2)
Sell to property abutters. The property may be offered
to the property abutters at current assessed value at a ratio of 100%.
If there is more than one abutter, selection will be made by lottery.
(3)
Town ownership. The Town may choose not to dispose
of tax-acquired property, but to retain the property for public use.
(4)
The Town may choose to dispose of tax acquired property
through a public auction.
[Added 1-16-2008]
(5)
The Town may choose to donate or sell tax-acquired property for up
to or less than its current assessed value to a qualified conservation
organization, as described in IRC Section 170(h), whose core mission
includes the conservation and stewardship of land in perpetuity.
[Added 4-25-2017]
B.
Future disposition. The Town will not dispose of tax-acquired
property if the location of the property is questionable. If the location
of the property becomes known at a later date, the Town may dispose
of it in conformance to this policy.
