IRS Auction - Sales Ad for Redding, CA

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Notice of Public Auction Sale

Under the authority in Internal Revenue Code section 6331, the property described below has been seized for nonpayment of internal revenue taxes due from Taxpayer. The property will be sold at public auction as provided by Internal Revenue Code section 6335 and related regulations.

Date:

2/2/2010

Time:

11:00 AM

Sale Location:

Superior Court of California – Shasta County, 1500 Court St., front steps, Redding, CA 96001

Title Offered:

Only the right, title and interest of the Taxpayer in and to the property will be offered for sale. If requested, the Internal Revenue Service will furnish information about possible encumbrances, which may be useful in determining the value of the interest being sold.

Description of Property:

Real property in the unincorporated area of the County of Siskiyou, State of California, described as follows:
Parcel 3 according to the parcel map for Four Pines, Inc. of a portion of the North half of Section 36, Township 41 North, Range 4 West, M.D.M., according to the Parcel Map filed in the office of the Siskiyou County Recorder Dec. 4, 1981 in Book 8 Parcel Maps, page 196.
APN: 021-252-390
4.02 acres of vacant land, the town of Mt Shasta, CA

Encumbrances Note:

Delinquent County Property taxes $1,585.13

Minimum Bid:

$73,414.87

Bid Note:

Mail in bids accepted

Click here for Mail in bid for 4.02 acres

Click here for photos of property

The Terms of Payment:

Deferred payment, 20% of winning bid due on day of sale and remaining balance due on or before March 2, 2010.

Form of Payment:

All payment must be by cash, certified, cashier´s or treasurer´s check drawn on any bank or trust company incorporated under the laws of the United States. Payment may also be made by any United States Postal, bank, express or telegraph money order. Make check or money order payable to the United States Treasury.

Nature of Title: The right, title, and interest of the taxpayer in and to the property is offered for sale subject to any prior valid outstanding encumbrances that are superior to the lien of the United States. All property is offered for sale ‘where is” and “as is” and without recourse against the United States. No guaranty or warranty, express or implied, is made as to the validity of the title, quality, size, or condition of the property, or its fitness for any use or purpose.
Redemption Rights: Sec 6637(a) Before Sale. Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceedings, if any, to the Secretary at any time prior to the sale thereof, and upon such payment the Secretary shall restore such property to him, and all further proceedings in connection with the levy on such property shall cease from the time of such payment.
Redemption of Real Estate After the Sale: Sec 6637(b)
The owners or anyone having a purported interest in the real property shall be permitted to redeem the property sold, or any particular tract of such property at any time within 180 days after the sale thereof. Such property shall be permitted to be redeem upon payment to the purchaser at a rate of 20% per annum.
A Certificate of Sale of personal property given or a deed to real property executed pursuant to section 6338 shall discharge such property from all liens, encumbrances, and titles over which the lien of the United States with respect to which the levy was made had priority.

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

Name:

Hallie Lipscomb

Title:

Property Appraisal and Liquidation Specialist

Bureau:

Internal Revenue Service

Address:

4330 Watt Ave
Sacramento, CA, 95821

Phone:

(916) 974-5260

Email: