Limestone County sold 35 parcels of land Tuesday in lieu of overdue property taxes, according to Revenue Commissioner Brian Patterson.

The office collects property taxes on some 44,000 parcels of land in Limestone County.

The Revenue Office had advertised the sale of some 200 parcels, but owners saw their names in the News Courier and paid the back taxes before the annual sale, Patterson said.

Property owners have until Dec. 31 each year to pay taxes without being charged penalties and interest. The parcels sold Tuesday were subject to unpaid taxes as of Dec. 31, 2005.

“You know if you own property that you are going to have to pay taxes on that property,” said Patterson. “We send out two notices, and that’s just a courtesy because, according to the Code of Alabama we don’t have to do that. Next, we send a registered letter and then in April we must advertise three consecutive times. It’s not like we do not try to notify people.”

Patterson said the series of notifications follow appraisers’ visits and leaving “door hanger” notices.

“We don’t want to sell someone’s property if we can help it,” he said.

Patterson said that the opening price on a property up for auction is the amount of back taxes, plus any interest and advertising costs. Bidding can go upwards from there. He said Tuesday’s sales went for anywhere from $2,000 to $52,000.

Once a parcel is sold at tax auction, the investor receives a certificate of sale 10 days later; however, original owners have three years to redeem the property. Also, if a parcel is sold for an amount in excess of what is owed on it, the original owner, if he does not want to redeem the property, may claim the excess by showing proof of ownership.

Patterson said that 90 percent of property sold in tax auction is redeemed. The original owner must bring a deed or proof of ownership to the Revenue Office. To get his property back he must pay the auction price, plus 12 percent per annum interest, plus any taxes or interest that has accrued.

“The buyer cannot sell the property during those three years,” said Patterson. “If there is a home on the property, he can begin the eviction process and can rent it out, but any improvements he has put on he won’t get back (if the property is redeemed).”