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An asset sale is the purchase of individual assets and liabilities, whereas a stock sale is the purchase of the owner's shares of a corporation. While there are many considerations when negotiating the type of transaction, tax implications and potential liabilities are the primary concerns.
The Upset Sale is a public auction with the minimum bid starting at the amount of delinquent taxes, costs and any municipal liens that may be due on the property. The property is sold subject to all liens, mortgages and judgements. It is the responsibility of the bidder to research the title of the property. The Tax Claim Bureau sells the property as outlined in the Assessment records and makes no warranty or representation as to the existence or condition of the property.