Opinion
Case No. 2:00-CV-953K.
June 14, 2004
ORDER
Upon consideration of the United States' motion for confirmation of sale, good cause having been shown, said motion is granted and, it is hereby ORDERED:
1. That the Internal Revenue Service's sale of the real property located in Kane County, Utah, is confirmed. The Internal Revenue Service is authorized and directed to execute and deliver a document of conveyance of the subject properties to the purchasers.
2. That the sale price of the seven properties described in paragraphs 10, 12, 13, 14, 15, 16, and 18 of the Complaint to Brian Palmer of $45,000 is fair and equitable and as high as any that can be obtained under the circumstances.
3. That the sale price of the two properties described in paragraphs 11 and 17 of the Complaint to Michael Kimball of $5,100 is fair and equitable and as high as any that can be obtained under the circumstances.
4. That the Internal Revenue Service is authorized to accept the balance, if any, of the purchase price of the subject properties.
5. That the Internal Revenue Service is authorized and directed to pay all delinquent and accrued real property taxes and all delinquent and accrued leased rents, if any, with respect to the subject property out of the proceeds of the sale, and if real property taxes or lease rents have been advanced by any of the parties hereto, that the Internal Revenue Service is authorized to reimburse the taxes or lease rentals prorated as of the date of conveyance to purchasers.
6. That the Internal Revenue Service is allowed to pay the following costs incurred and to be incurred out of the proceeds of the sale:
a. The Spectrum Newspaper: $975.80 for legal advertising of the sale of the subject property.