1. REGISTERING FOR THE TAX SALE
All prospective bidders must register prior to the tax sale in the Treasurer’s Office. You must be registered
by 4:00 on Thursday, June 12, 2025. There is a $25.00 registration fee. You may, through written notice to
the Treasurer, designate an appointee to bid for you in your absence. Mail-in bids will be considered at an
Adjourned Sale immediately following the Public Bidder Sale with the earliest postmark receiving the Tax
Sale Certificate.
You or the party for which you represent may not be entitled to bid at tax sale and become a tax sale
purchaser by reason of having a vested interest in the parcel. A Tax Sale Certificate of Purchase and/or a
Treasurer’s Deed can be set aside by the courts if it is determined that the tax sale purchaser was ineligible
to bid at tax sale. The general rule is that a tax sale purchaser should never have an interest or lien in the
parcel offered for sale. All bidders/buyers must be 18 years or older as of June 16, 2025. The Treasurer may
require proof of age.
You should consult with your legal counsel to determine your right to bid and become a tax sale purchaser.
It is the bidder’s responsibility to be prepared for the sale and to know the parcels within each district
in which you intend to bid.
If the bidder is an entity, not an individual, the entity must have a federal tax identification number and
either a designation of agent for service of process on file with the Iowa Secretary of State or a verified
statement of trade name on file with the Audubon County Recorder. Contact the Iowa Secretary of State by
phone at (515) 281-5204 or the Audubon County Recorder by phone at (712) 563-2119.
A W-9 form must be completed. This information is required to issue an accurate 1099-INT form to each
certificate holder earning cumulative interest equal to or in excess of $600.00 during the calendar year. This
information will also be submitted to the Internal Revenue Service and may be needed when filing your
Federal and State Income Tax returns.
