Tama County reassigns tax-sale certificates to Montour and a private buyer with conditions

Tama County supervisors voted Feb. 23 to reassign two tax-sale certificates: one to the City of Montour to address a burned city-adjacent lot, and two certificates to a private buyer contingent on the city abating large special assessments.

Montour request: Jody Wallen, Montour city clerk, told the board the property next to the city park burned and is a hazard. "The current amount owed is $5,975.00. $4,313.00 of that is actual taxes, the rest is for interest and miscellaneous fees," Wallen said. The City of Montour asked the board to abate all taxes and fees associated with Tax Sale Certificate #2400406 so the city could clean up and then sell the lot. The board voted to abate the taxes and fees and reassign the certificate to the City of Montour upon the city's approval to abate any taxes owed; motion by David Turner, second by Curt Kupka; vote unanimous.

Private buyer request: Jhon Henri-Martinez-Soleno requested reassignment of Tax Sale Certificates #17-0232 and #14-0200. Minutes record the combined amount owed as $67,619.00, with $5,616.00 identified as actual taxes and the remainder attributed to interest, special assessments and fees. Henri-Martinez-Soleno offered $2,808.00 (described in the minutes as one half the amount of the taxes) and said he would seek City of Tama assistance to abate $42,926.00 in special assessments. The board approved reassigning those two certificates to Henri-Martinez-Soleno for $2,808.00 on the condition that the City of Tama abate the special assessments; motion by David Turner, seconded by Heather Knebel; vote unanimous.

What the actions mean: Reassignment of tax-sale certificates transfers the county’s tax-collection interest in the parcels so the claimant can proceed with cleanup or redevelopment. The minutes do not record whether the City of Tama agreed to abate the special assessments; the reassignment to the private buyer is expressly contingent on that abatement. The minutes also do not list parcel addresses in full; refer to the auditor’s office for complete records.

Next steps: The City of Montour must confirm acceptance and any abatement; the private buyer’s deal depends on the City of Tama’s action on special assessments. Both motions were approved by unanimous votes during the Feb. 23 meeting.