Opinion
Case No. 2:02-cv-00997
May 13, 2003
ORDER FOR SALE OF PROPERTY, FORECLOSURE OF LIENS, INTERESTS, AND JUDGMENTS AND DISTRIBUTION OF PROCEEDS
The Court having received a notice to submit, a signed copy of the stipulation between the parties, having entered the default of Defendants, Jean P. Curtis and Gerald D. Curtis, having reviewed the record and file herein:
It is hereby ORDERED, ADJUDGED, and DECREED as follows:
1. That Defendants, Gerald D. Curtis' and Jean D. Curtis', one-half interest as tenants in common in the property located at approximately 5051 South Wasatch Blvd., Salt Lake County, State of Utah is ordered sold in the following manner:
a. That the sale shall be conducted by the Salt Lake County Sheriff's Office;
b. That notice of the sale shall be made by posting written notice of the time and place of sale, and particularly describing the property, for 21 days, on the property to be sold, at the place of sale, at the district courthouse of the county where the real property to be sold is situated, and in at least three public places of the county or city where the sale is to take place, and by publishing a copy thereof at least 3 times, once a week for 3 successive weeks immediately preceding the sale, in some newspaper of general circulation published or circulated in the county or city. That notice of the date and time of sale shall be served upon the United States of America Internal Revenue Service, Rex Bushman, Jean D. Curtis, Gerald D. Curtis, and Utah State Tax Commission by sending notice by certified mail to the following addresses:
Rex Bushman 115 E. Social Hall Ave, 41 So. Salt Lake City, Utah
Jean D. Curtis 223 East Carriage Lane, Apt. 44 Salt Lake City, Utah 84117
Gerald D. Curtis 4531 S. Hummeistrasse Salt Lake City, Utah 84117
United States of America Internal Revenue Service In care of: United States Attorney 185 S. State Street, Suite 400 Salt Lake City, Utah 84111
Utah State Tax Commission Attorney General's Office Attn: Steven Lewis 160 E. 300 S., 5th Floor Salt Lake City, Utah 84114
c. If at the time and place appointed for the sale the officer shall deem it expedient and for the interest of all persons concerned to postpone the sale for want of purchasers, or other sufficient cause, the officer may postpone the same from time to time until the same shall be completed; and in every such case the officer shall make a public declaration thereof at the time and place previously appointed for the sale, and if such postponement is for a longer time than 72 hours, notice thereof shall be given in the same manner as the original notice of such sale which is required to be given.
d. The sale must be made at auction to the highest bidder, Monday through Saturday, legal holidays excluded, between the hours of 9 o'clock am. and 8 o'clock p.m. Neither the officer holding the sale nor such officer's deputy shall become a purchaser or be interested in any purchase at such sale. The sale must be open to the general public and made at the county courthouse in which the property is situated. The property must be sold in such manner as is likely to bring the highest price.
e. Upon request of the judgment debtor or any Defendant or their attorney, the sheriff shall deliver an accounting of any sale, including the amount paid to lien holders accrued costs and the amount realized on the sale'
f. Every bid must be deemed an irrevocable offer and if the purchaser refuses to pay the amount of the bid for the property struck off to such purchaser at sale, the officer may again sell the property at any time to the highest bidder, and if any loss is occasioned thereby, the party refusing to pay, in addition to being liable on such bid is guilty of a contempt of court and may be punished accordingly. When a purchaser refuses to pay, the officer may also, in such officer's discretion, thereafter reject any other bid of such person.
g. Upon sale the officer shall give to the purchaser a certificate of sale, containing: (1) particular description of the real property sold; (2) the price paid by the purchaser for each lot or parcel if sold separately; (3) the whole price paid; (4) a statement to the effect that all right, title, interest, and claim of Jean and Gerald D. Curtis in and to the property is conveyed to the purchaser; provided that where such sale is subject to redemption that fact shall be stated also. A duplicate of such certificate shall be filed for record by the officer in the office of the recorder of the county.
h. That the real property shall be subject to redemption by Defendants, Gerald D. Curtis and Jean D. Curtis, in accordance with the provisions of Title 28 of the United States Code, Section 2410(d) upon payment in full of all amounts due and owing the various judgment and lien creditors.
i. If no redemption is made after the sale, the purchaser or the purchaser's assignee is entitled to a conveyance of a Sheriff's deed.
j. Upon issuance of the Sheriff's deed all money received from sale of said property shall be distributed as set forth in paragraph 3 herein.
2. That the proceeds from the sale of subject property shall be distributed in the following manner:
a. That upon sale of said property, any surplus proceeds beyond Plaintiffs' interests, costs and costs of sale shall be applied to junior liens and/or judgments in the order of their priority as listed below (b through e).
b. That any proceeds from the sale of said property shall first be paid to the United States Attorney's Office as representative of the United States of America Internal Revenue Service for the judgments/federal tax lien entry number 5522582 recorded June 8, 1993, in the total current amount of $11,334.15 (total as of May 15, 2003), federal tax lien entry number 6005170 recorded January 18, 1995 in the total current amount of $9,317.43 (total as of May 15, 2003), and federal tax lien entry number 6316848 recorded March 29, 1996 in the total current amount of $23,434.22 (total as of May 15, 2003). The foregoing lien amounts include penalties and interest to May 15, 2003.
c. That any proceeds from the sale of said property shall next be paid to Utah State Tax Commission for the judgment entered in favor of the Utah State Tax Commission, on May 13, 1996, Docket Number 966905150, in the amount of $1,279.67 plus interest in the amount of $1,709.27 for a total of $2,988.94.
k. That any proceeds from the sale of said property shall next be paid to Rex Bushman for the Judgment dated January 12, 1999, Case Number 970003794 in the amount of $1,000.00 plus interest in the amount of $0.00 for a total of $1,000.00.
e. That any proceeds from the sale of said property shall be next paid to Defendant, Internal Revenue Service for the federal tax lien entry number 8282332 recorded July 3, 2002 in the total current amount of $12,313.53. The foregoing amount includes penalties and interest as of May 15, 2003.
f. That any money left after paying the foregoing amounts shall be paid to Defendants Gerald ID. Curtis and Jean D. Curtis in equal amounts for their interest in the subject property.
3. That upon sale of the property as set forth in paragraph 2 above Defendant, Rex Bushman, shall release any and all interest or claim he may have in said property, more particularly, the Judgment dated January 12, 1999, Case Number 970003794 shall be released. The Defendant, Rex Bushman, shall be bound by the terms of distribution as set forth in paragraph 3 above.
4. That upon sale of the property and distribution of proceeds of the sale as set forth in paragraphs 2 and 3 above Defendant, Internal Revenue Service, shall release any and all interest it may have or claim in said property by way of any tax lien or judgment, more particularly, the judgment/federal tax lien entry number 5522582 recorded June 8, 1993, in the amount of $11,334.15, federal tax lien entry number 6005170 recorded January 18, 1995 in the amount of $9,317.43, federal tax lien entry number 6316848 recorded March 29, 1996 in the amount of $23,434.22, and federal tax lien entry number 8282332 recorded July 3, 2002 in the amount of $12,313.53. That Defendant, United States of America, Internal Revenue Service, shall be bound by the terms of distribution as set forth in paragraph 3 above.
5. That upon sale of the property as set forth in paragraph 2 above, Defendant, Utah State Tax Commission, shall release any and all interest it may have or claim in said property, more particularly, the judgment entered in favor of the Utah State Tax Commission, on May 13, 1996, Docket Number 966905150, in the amount of $1,279.67. That Defendant, Utah State Tax Commission further shall be bound by the terms of distribution as set forth in paragraph 3 above.