IRS to seize Hart'shome

COEUR d'ALENE - The U.S. District Court has ordered the IRS to seize and sell former State Rep. Phil Hart's home for back taxes owed.

In a ruling filed on March 25, District Court Judge Edward Lodge granted an "unopposed motion for order of sale of the real property located at 4430 Sarah Loop Road in Athol" to pay off a portion of a $586,304 judgement issued against Hart in 2013.

While the property's current owner is listed as the Sarah Hart Trust on the county's tax rolls, Lodge ruled that "Hart is the true and beneficial owner of the property," and foreclosed on the liens the federal government has placed on the home.

County tax rolls value the 10-acre property and home at $287,681, with $8,775 worth of back property taxes owed to the county as of Tuesday.

The order indicates that all proceeds for the IRS auction of the real property will go first to cover the cost of the sale, and second to the county's back taxes and the remainder to go toward paying down the federal judgement against Hart.

While the order was filed nearly four months ago, the property has yet to be scheduled for sale on the IRS Property Appraisal and Liquidation Specialists website.

All bidders will be required to put 10 percent of their bid down on the date of the sale and will have 21 days after the bid is accepted to pay the balance of the bid.

Hart will be allowed to bid on the property under the same terms, but if he is successful in securing the top bid, he will be required to pay the county property taxes owed on the property. Any other successful bidder will not be required to pay those taxes, and will receive clear title to the property.

Hart will be allowed seven days to vacate the property after the sale, and anyone staying in the house as of March is to be notified of the date to vacate.

After the date to vacate, Hart will relinquish ownership of any items left behind on the property.

The order also included strong language to ensure no damage is done to the house in the interim before the sale of the property.

Efforts to get an estimated time of the sale from the IRS were unsuccessful.