- Tax Collector
- In Rem Foreclosure Process
In Rem Foreclosure Process
How In Rem Tax Foreclosures Work
- Property is assigned to the Delinquent Tax Foreclosure Officer for foreclosure.
- Courtesy letter sent asking taxpayer to contact our Delinquent Tax Foreclosure Officer to prevent foreclosure.
- Delinquent Tax Foreclosure Officer works with taxpayer to collect taxes or failure to respond results in moving forward with foreclosure action.
- Delinquent Tax Foreclosure Officer completes title search.
- Delinquent Tax Foreclosure Officer visits the property/posts Notice of Docketing Tax Foreclosure Judgment.
- Certified Letter mailed to owner(s), lien holders, judgment creditors and any persons who may have an interest.
- All parcels with unclaimed letters will have a Notice of Docketing Judgment advertised in The Cherokee Scout.
- Judgment for Delinquent Taxes is docketed with the Cherokee County Clerk of Court’s Office.
- 90 days after docketing, a Request of Execution is filed with the Cherokee County Clerk of Court.
- Order of Execution is signed by the Clerk of Court and the case is turned over to the Sheriff.
- A sale date is scheduled.
- Notice of Sale mailed to owner(s), lien holders, judgment creditors and any persons who may have an interest.
- Notice of Sale is posted at the Cherokee County Courthouse and inside the tax collections office.
- Sheriff posts a Notice of Sale at the property.
- Notice of Sale advertised in The Cherokee Scout.
- Ad placed on Cherokee County's website, under tax foreclosure link.
- Delinquent Tax Officer prepares an opening bid for the taxes owed (this is a total of the taxes and foreclosure costs).
- Auction held on the courthouse steps.
- Sheriff reads the Notice and opens the bidding for the minimum bid amount set by the tax office.
- Anyone present at auction may bid the minimum amount or any higher amount.
- The high bidder on the day of auction must make a deposit of $750 or 5% or the bid amount, whichever is higher (must be paid w/cash, certified funds, money order at the end of the sale).
- Bidding is held open for 10 days for the filing of an upset bid with the Cherokee Co. Clerk of Court’s Office.
- All upset bids must raise the current bid by $750 or 5%, whichever is greater.
- It is the high bidders responsibility to keep check on the status of his/her bid with the Cherokee County Clerk of Courts Office.
- The Sheriff will mail out a Notice of Upset Bid and/or call number requested, but due to USPS you may not receive said notice before the expiration of upset bidding.
- If your bid is upset you can request a refund of your deposit or you can raise the most current bid.
- Each time a new bid is placed, the upset bidding phase is extended for 10 more days.
- At the end of 10 consecutive days w/no upset bidding, the Sheriff will request the clerk to sign an Order of Confirmation.
- The balance of the bid is due within 10 days to the Sheriff.
- Once funds are collected in full, the Sheriff will prepare a Sheriff’s Deed to the high bidder, it will be recorded in the Cherokee Co. Register of Deeds Office and the original deed will be forwarded to the new owner after the recording process is complete.
- Upon full payment of funds and the recordation of the Sheriff’s Deed, the Delinquent Tax Foreclosure Officer will file a Cancellation of Judgment to close the case.