Despite a foundering economy and a record number of foreclosures, fewer Hillsborough County properties owed unpaid taxes in 2009 than in 2008.

As of April 1, 39,734 delinquent properties owed more than $116 million to the county, according to 2009 tax roll figures. The year before, 46,701 properties that owed more than $159 million.

Officials at the Hillsborough County Tax Collector's Office hadn't predicted the number of delinquent properties would decrease.

"It was a big surprise to everybody," said Dana Dove, general manager of the processing operations center for county Tax Collector Doug Belden. "Maybe it is a trend that we're improving. I don't know. You would expect with the economy the way it is, things would be reversed."

One possible reason why there were fewer delinquent homeowners in 2009 could be that banks paid the taxes on foreclosed homes to avoid more penalties and protect their interest in the property, Dove said.

The tax collector's office released the 288-page delinquent tax list Monday. Officials typically compile a list of the top 10 delinquent homeowners for media outlets, but that information was not immediately available.

A quick scan of the listings, though, show that individuals owed from as little as pocket change to tens of thousands of dollars.

Alexander and Melinda Veloz for example, owed $13.93 in taxes on a vacant lot at 16315 Lonely Lane in Odessa; Albert and Christine Slattman owed $36,662 on a 4-bedroom, 2-bath house at 6621 Appaloosa Drive in Tampa.

Property taxes are due Nov. 1 and become delinquent if not paid by April 1.

To encourage payment, the tax collector's office opened bidding today on tax certificates for delinquent properties. Investors have a chance to bid on interest earned on the outstanding debt.

Most of the taxes will be paid by homeowners, mortgage holders or through the sale of the certificates, Dove said.

Bids range from zero percent to 18 percent. Although the lowest interest rate bid on a property gets the certificates, state law guarantees the winning bidders a minimum return of 5 percent.

The auction ends May 29.

If no one pays the tax on the property by 22 months after the sale, the certificate holder can foreclose on the property. Unsold certificates will be issued to the county at 18 percent interest. If no one purchases the county certificates, the county will foreclose on the property as long as the value is more than $5,000.

"This is like a loan," Dove said of the tax certificate sale. "I know that sounds weird, but it's an option."

For information on the sale, visit the Hillsborough County Tax Collector's Office Web site at www.hillstax.org.

Information from Tribune archives was used in this report. Tribune reporter Ray Reyes can be reached at (813) 259-7920. News Channel 8 reporter Josh Thomas can be reached at (813) 221-5737.