Tax Forfeited Property

Terms of Annual Sale

November 21, 2023, 5:45 P.M.

Ramsey County Auditor

1.    Ramsey County’s sole interest in the sale of the tax delinquent property is the recovery of back taxes and special assessments.

2.    Before the sale begins all potential bidders will need to complete and be in possession of a notarized tax oath.  If a bidder does not have a fully completed and notarized tax oath, then they will not be eligible to bid on any properties at the annual sale.  All tax oaths will be reviewed by the Ramsey County Auditor prior to the commencement of the annual sale.  After the tax oath is reviewed and approved by the Auditor, the potential bidder will be issued an auction bid card with bidder number. 

3.    The sale of tax delinquent properties should not, in any way, be equated to real estate sales by a licensed and bonded salesmen, broker, or realtor.  The burden is on the purchaser to thoroughly research, inspect, and examine any matters relevant to his or her decision to purchase.  If a potential purchaser desires a survey of the property, it will be at the purchaser’s own initiative and expense.  

4.    The county is deeding its interest in the property by what is known as a “County Deed.”  All prospective purchasers are urged to examine the property.  The county makes no guarantees or warranties, either expressed or implied, nor does it assume any responsibility or liability for any of the following:

a.    Title, location, or property lines of the properties.

b.    Condition, desirability, or usability of the parcel. 

c.    Conformance to codes, permits, or zoning ordinances.

d.    Liens, encumbrances, or easements whether recorded or not recorded.

e.    Hold over tenants, squatters, or other individuals subject to eviction.

5.    All prospective purchasers are advised that some assessments which are levied by agencies or offices other than the county may still be outstanding after the sale.  When property is sold at public auction on which the IRS holds a tax lien, the United States has the right of redemption for 120 days from the date of such sale according to 26 USC 3712(g) and 7425(d).  The IRS will pay the actual amount paid for the property by the bidder, plus interest at 6.00% per annum from the date of sale, plus the expenses of sale that exceed any income received from the property.

6.    The legal descriptions used at the annual sale and provided on the County Deed is based on the Official Records of the Ramsey County Recorder’s Office and are presumed to be correct.

7.    Each parcel of land will be sold at auction to the highest bidder for not less than the posted and advertised minimum appraisal price.  The minimum appraisal price includes all taxes, penalties, interest, and annual installments of specials certified to the Ramsey County Auditor through the 2022 tax year.  The minimum appraisal price also includes the estimated taxes and annual installment of special assessments for the 2023 tax year.

8.    Your bid is an irrevocable offer to purchase the asset.

9.    Ramsey County no longer allows the use of contract for deed to purchase tax delinquent properties.  Payment in full is due upon the completion of the annual sale and must be made by cash, check, or money order.  All payments will be deposited immediately with the Ramsey County Treasurer’s Office.  If the highest bidder elects to pay by check and it is returned as Insufficient Funds, Non-sufficient Funds, No Account, or Account Closed, then Ramsey County expressly reserves the right to cancel the sale.

10.    Successful bidder shall state in writing the name(s) and address(es) in which the County Deed shall be issued.  Note that the property will be deeded in the name of the bidder unless the bidder has written, signed permission from another party to record the deed in their name.  (There is a recording fee of $20.00 per document)

11.    The original deed will be mailed to the purchaser, to sign and return to the County Auditor who will have the Chairman of the Ramsey County Commission sign.  The Auditor will then have the County Recorder, record the deed and the Auditor will send the original back to the owner after recording is completed.

12.    The successful bidder shall not take possession, make improvements, or any alterations to the property until such time as they have received a fully executed deed which has been recorded.

13.    Upon delivery of the deed, the property becomes taxable to the purchaser for the following tax year.

14.    If a property is not sold at auction the sale will continue on a day-to-day basis until completed, unless other action relating to certain parcels has been taken by the Board of Ramsey County Commissioners.  After the tax delinquent auction has concluded you may contact the Ramsey County Auditor’s Office for information relating to parcels that are still available for purchase. The phone number for the Auditor’s office is (701) 662-7007.

15.    Any and all legal questions regarding the purchase of tax delinquent property should be discussed with a privately retained attorney.

16.    The County expressly reserves the right to consult with legal counsel before finalizing any sale for tax delinquent property.

17.    Terms of sale are subject to the law, rules, and regulations of the State of North Dakota and applicable federal law.  In the event of any statutory change or legally binding Supreme Court opinion on these matters, the terms of sale will be updated or changed without prior notice to ensure compliance with the law.