IRS Auction - Sales Ad for Canton, GA

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NOTICE OF JUDICIAL SALE

Under the authority in Title 28 U.S.C., Sections 2001 and 2002, the property described below will be sold pursuant to a Judgment and Order of Sale entered October 26, 2009 and November 30, 2009 in United States of America v. Taxpayer, et al defendants, Civil No. 1:09-cv-543-BM, United States District Court for the Northern District of Georgia, Atlanta Division.

Date:

5/6/2010

Time:

10:00 AM

Bidder Registration Time:

Beginning at 9:30 AM

UPDATE - NEW SALE DATE & LOWERED MIN BID

Sale Location:

Cherokee County Courthouse, 90 North St, Canton, GA 30114

Title Offered:

Only the right, title, and interest of Taxpayer, et al In and to the property will be offered for sale.

Description of Property:

Property has 3 bedrooms, 2 baths and is 1064 sq ft; built in 1984.

Physical Address: 114 Pine Trail , Canton GA 30115

Property May Be Inspected at:

DRIVE-BY ONLY

Legal Description:

All that tract of land lying and being in Land Lots 408 and 409 of the 15th District, 2nd Section of the Cherokee County, Georgia, being sometimes referred to as lot 32 of Pine Acres Subdivision, unit 3 and being partially shown on subdivision plat of Unit 4 of Said Subdivision recorded in Plat Book 24, Page 168, Cherokee County, Georgia records, and according to a plat prepared for Mark A. Pruitt and Caroline Pruitt by Martin, Adams and Norton, Inc. dated February 26, 1985, and being more particularly described as follows:

Beginning at an iron pin on the easterly right of way of Toonigh Road which iron pin is 220.00 feet Northeasterly, as measured along the Easterly right of way of Toonigh Road, from the intersciton (sic) of the Easterly right of way of Toonigh Road and the South land lot line of Land Lot 409; running thence Northeasterly along the Easterly right of way of Toonigh Road and following courses and distances: North 17 degrees 16 minutes East 13.53 feet to an iron pin; North 17 degrees 27 minutes East 111.47 feet to an iron pin at its intersection with the Southerly right of way of Pine Trail; running thence along the Southerly right of way of Pine Trail and following courses and distances; South 72 degrees 32 minutes 55 seconds East 57.83 feet to an iron pin; South 82 degrees 09 minutes 00 seconds East 106.94 feet to an iron pin; running thence South 01 degree 45 minutes 10 seconds East 126.10 feet to an iron pin running thence North 85 degrees 32 minutes 45 seconds West 415.28 feet to an iron pin; on the Easterly right of way of Toonigh Road at the point of beginning.

Parcel number – 15N20-280

Minimum Bid:

$49,536.00

Click here for photos of property

The Terms of Payment:

See Below

Form of Payment:

All payments must be by cash, certified check, cashier’s or treasurer’s check or by a
United States postal, bank, express, or telegraph money order. Make check or money order payable to the United States District Court for the Northern District of Georgia, Atlanta Division.

TERMS AND CONDITIONS OF SALE:

The sale of the property shall be free and clear of any interests of Taxpayer et al.

The sale shall be subject to building lines, if established, all laws, ordinances, and governmental regulations (including building and zoning) affecting the property, and easements and restrictions of record, if any.

No bid shall be accepted unless it is accompanied by a certified check or cashier’s check, in the minimum amount of 20% of the bid amount , made payable to the United States District Court for the Northern District of Georgia, Atlanta Division. Before being permitted to bid at the sale, all bidders shall display proof that they are able to comply with this requirement. No bids will be received from any person who has not presented said proof.

The successful bidder shall tender the balance of the purchase price, in certified funds payable to the United States District Court of the Northern District of Georgia, Atlanta Division at the office of the Internal Revenue Service, Attn: Eileen F. Foy, PALS, 55 N. Robinson, MS 5113, Oklahoma City, OK 73102, on or before 3:30 p.m., thirty (30) business days from sale date.

If the bidder defaults to fulfill this requirement, the deposit shall be forfeited and shall be applied to cover the expenses of sale, with any amount remaining to be applied to the liabilities of Mark and Caroline Pruitt at issue herein. The clerk shall distribute the deposit as directed by the PALS by check made to the United States Treasury. The property shall be again offered for sale under the terms and condition of this order of sale or, in the alternative, sold to the second highest bidder.

The sale of the property shall be subject to confirmation by this court. On confirmation of the sale, the PALS shall execute and deliver its deed conveying the Property to the Purchaser. On confirmation of the sale, all interests in, liens against, or claims to, the Property that are held or asserted by all parties are extinguished.

All persons occupying the property shall leave and vacate the property permanently no later than thirty (30) days after the date of this Order, each taking with them his or her personal property (but leaving all improvements, buildings, fixtures and appurtenances to the property). If any person fails or refuses to vacate the Property by the date specified in this order, The PALS are authorized to coordinate with the United States Marshal to take all actions that are reasonably necessary to have those persons ejected.

The U.S. may bid as a creditor against its judgment without tender of cash up to the value of the outstanding balance on the mortgage, without tender of cash.

The government reserves the right to reject any and all bids and to withdraw the property from sale.

The property is offered for sale “as is” and “where is” and without recourse against the United States. The United States makes no guarantee of condition of the property, or its fitness for any purpose.

The United States will not consider any claim for allowance or adjustment or for the rescission of the sale based on failure of the property to comply with any expressed or implied representation.

The sale is ordered in accordance with 28 U.S.C. Section 2001 and is made without the right of redemption.

For additional information about the property and proposed sale, please contact the following office:

Name:

Eileen Foy

Title:

Property Appraisal and Liquidation Specialist

Bureau:

Internal Revenue Service

Address:

55 N. Robinson
4th Floor Stop 5113
Oklahoma City, OK, 73102

Phone:

(504) 232-5649

Email: