Registration begins at 8:00 a.m. the day of the sale. Participants are asked to be registered by 8:45 a.m. as the sale will begin promptly at 9:00 a.m. All registrants are required to complete a W-9 FORM (Request for Taxpayer Identification Number and Certification) for the reporting of interest earned to the IRS. Participants must be eighteen years of age.
A participant of the sale cannot pick and choose properties for purchase. At registration the participant is assigned a number; that number is put into a pool, and the Treasurer draws out a number at random to see where the sale is started. The participant draws a property out of a box that contains all of the properties, and they have the opportunity to take the property or put it back. If the property is put back, the participant loses their turn and the sale continues with the next person. This process is repeated until all liens are sold.
All liens purchased at the sale must be paid before leaving the tax sale. At the time of payment, receipts will be issued. Only checks are accepted for payment and returned checks may result in the loss of liens purchased.