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•Special Issues with Distraints & Seizures
1.Landlords – to pay rent or not to pay rent….that is the question?
a)During the time you have possession of a premises you can be liable for rent.  If you must pay rent (this is an expense added to the cost of making the seizure that you recover from the taxpayer or at auction) require the landlord to provide a copy of the lease for the tenant that was there (generally the taxpayer you distrained).  This will tell you the going rate, but always try to negotiate that down (remind the landlord that they are not getting any money now – so any amount is better than nothing – start with 50%).  Always work with the landlord by giving them keys and telling them they are free to show the premises to prospective tenants, just make sure they understand that nothing can be removed from the premises and that they know not to let the distrained taxpayer have access. 
ΨNever agree to pay rent owed to the landlord from the taxpayer.  You only pay rent for the time you have possession of the premises.
ΨNote: Sometimes the seized taxpayer is also the landlord/real property owner, in which case – do not pay rent – nor allow access – may sometimes have to remove property – see #2 below.
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2.Removing the personal property from the location and storing it elsewhere – is this a good idea?
a)Sometimes you have no choice, landlords will sometimes refuse to allow you to hold an auction at the premises.  If this is the case, try to make arrangements with a department of your county (Maintenance, etc..anyone with trucks and a warehouse) to pick-up the property and store it.  If you have no other department in the County and/or warehouse you can contract with a moving company and a storage facility (more expenses to add to the seizure costs, remember – that even if you get another county department to do this – estimate reasonable costs and add it to your costs of making the seizure).
b)Remove property if the premises are unsafe or have hazards.
ό In General:  Avoid moving personal property where possible (reduces expenses, and the possibility of damage).