A list of under 51,000 Cook County properties on which 1999 back taxes are owed was available today on the website of Cook County Treasurer Maria Pappas.

The list was added to Pappas' website as the 1999 Annual Tax Sale began, at which delinquent taxes for that year are available for purchase by tax buyers. Under state law, homeowners redeem the taxes at premium prices, or face the possible eventual loss of their property.

The Tax Sale was being conducted in Room B, lower level, 69 West Washington St., Chicago. It is to be held weekdays through May 4.

Last year's 1998 Annual Tax Sale had nearly 130,000 properties. Pappas' office cut the list to under 51,000 through a program that included sending delinquent property-owners extra notices. The list is on www.cookcountytreasurer.com. Owners can check possible 1999 delinquent taxes by entering the website, then typing the property index number (PIN) of their real estate parcel.

"Now that we have a final list, Cook County property owners can use the internet to see if they owe 1999 taxes," Pappas said, adding that it was still possible for some property owners to pay the 1999 delinquent taxes and avoid having them sold.

Paper lists of 1999 delinquent taxes, by Chicago ward and Cook County district, are also available for review by property owners at the offices of most of Chicago's 50 aldermen and Cook County's 17 commissioners, and at the offices of all 30 suburban township assessors, Pappas said.