Years ago, Empire-area real estate agent Christine Stapleton attended what are commonly called "delinquent tax sales," a process authorizing Leelanau County to take over and sell property to recoup back taxes owed.

But she hasn't attended a tax sale in several years. "They changed the method of doing it a (few) years ago. I use to go to the sales," Stapleton said.

She's given up on the process for good reason. Frankly, there hasn't been much to bid on, according to Leelanau County treasurer Vicki A. Kilway.

Kilway, county treasurer since 1981, said the delinquent tax sale process was given a makeover in 1999, streamlining the time between when taxes are due on a property and when the county can take over ownership.

Also, the process has become more black and white. Whereas owners of land previously were given up to two years to pay taxes, penalties and fees after a third party purchased an interest in the property at a tax sale, owners will be given only about 71⁄2 weeks between a "judicial foreclosure hearing" set for Feb. 4 and an ensuing March 31 deadline to pay up their debts.

Consequently, most owners are paying off overdue taxes more quickly lest they forfeit all rights to their property. Kilway said that only two Leelanau properties were sold at auction in 2006 — both were unbuildable — and none were sold in 2007.

"Everything after that (March 31) date is definitely foreclosed," said Kilway. "The only way to get it back is to buy it at a public auction."

Property with taxes owed as late as February 2006 could be on the auction block in July 2008 when Leelanau County will combine with neighboring counties to administer a joint land auction. A public notice will be published in the Enterprise with the date, time and location of the auction.

"It used to be a three-year process, and it could extend itself up to five years," recalled Kilway. "This has made it a two-year process, period. And then it's done. By the time you have the auction, it could be 21⁄2 years."

The shortened turnover had the effect of adding one year of revenue to the county tax revolving fund, which has grown to a level allowing it to emerge as the single largest contributor toward construction of the $10.6 million county governmental center. The fund, which according to county policy can be used for capital — but not operational — expenses, provided $4 million in revenue toward governmental center construction. About $2.8 million remains in the revolving fund, Kilway said.

County coffers can thank late property tax payers for the revenue. For instance, summer taxes due Sept. 15 are charged a 1 percent fee per month for their first year. The monthly interest rate increases to 1.25 percent after one year of delinquency. And when village and township treasurers turn overdue tax bills over to the county Treasurer's office for collection, the county tacks on a one-time 4 percent penalty.

There is still plenty of time for property owners to avoid foreclosure, Kilway said.

A "show-cause" hearing is set for 10:30 a.m. Jan. 14 in the law library at the Leelanau County courthouse in Leland. The hearing allows property owners to explain why their land should not be foreclosed upon, but they will need to explain.

"It's generally for contesting the foreclosure of the property for valid reasons," said Kilway. Property owners should bring proof of their claims — such as receipts of canceled checks.

State law also gives county treasurers a tool that is rarely used to help property owners who can prove they are undergoing a hardship. In all her years as treasurer, Kilway has only issued one exemption. That was for a property owner whose downstate home burned just as its sale was scheduled to occur.

"They sent a letter and all sort of documentation," explained Kilway.

The next step in the process is a judicial foreclosure hearing scheduled for 10:30 a.m. Feb. 4 in the courtroom of the county courthouse, at which objections to the sale will again be heard.

And the final deadline is March 31, when according to the public notice on the flyer "the title to the property shall vest absolutely in the (county) . . ."

"Last year there were zero properties," said Kilway. "For 2008, we'll find out."