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2014 ACT 047 Pursuant to Dane County Code of Ordinances ยง26.17, the Personnel & Finance Tax Deed Subcommittee appraises tax deeded parcels that have not yet received a professional appraisal for the purpose of selling the tax deeded lands at the next sealed bid tax deed auction. Appraisals are used as the minimum bids for the auction. If a parcel does not sold at the sealed bid auction, the tax deeded land may be sold anytime thereafter to any person making an offer at or exceeding the appraised value. The Personnel & Finance Tax Deed Subcommittee may also reappraise the tax deeded land so that it can be advertised with the modified appraisal for a future sealed bid tax deed auction.