The council took out a full-page ad in The Examiner in April, giving 28 property owners 90 days to pay their rates debt in full or their property would be sold in accordance with section 137 of the Local Government Act 1993.

Break O'Day Mayor Sarah Schmerl said 24 properties were set to be auctioned in August.

She said all the properties were vacant land and owners had been given the opportunity to work out a property payment plan.

"At this stage council has sought interest from real estate agents wanting to auction the properties," Ms Schmerl said.

"Once that's finalised, we'll work out whether the auctions will be held separately or centralised.

"Some are in beautiful locations." The council has the right to sell any property after three years without the owner paying rates.

It has not collected rates on a property in High Street, Mathinna, for 11 years, costing it $9680.34.

Many property owners are unknown or may have died with beneficiaries not taking over the land. The council will receive its share of unpaid debt from the sales, as will state government and mortgagers.

Ms Schmerl said 10 of the properties were in Mangana, four were in St Marys, four in Mathinna and the rest were scattered in rural areas across the municipality.

Ms Schmerl said the council checked on unpaid rates each year.

Ratepayers across the state owed councils $15.2 million in unpaid rates from 2012-13, $3.7 million up from the previous financial year.