Chapter 23 - Sale Of Real Property For Taxes And Assessments

Chapter 23 - Sale Of Real Property For Taxes And Assessments

§ 10-23-1 Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes.
§ 10-23-1.1 Application of assessment procedures.
§ 10-23-2 Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list.
§ 10-23-2.1 Additional notices to owner, special assessment certificate holder, and municipal finance officer.
§ 10-23-2.2 Repealed.
§ 10-23-2.3 Publication of information about delinquent taxpayer authorized.
§ 10-23-2.4 Notice to seller and buyer under contract for deed.
§ 10-23-2.5 Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty.
§ 10-23-3 Contents of notice of sale.
§ 10-23-4 Combined description of tracts assessed to same person.
§ 10-23-5 Charge against property for publication--Payment of cost of publication.
§ 10-23-6 Amounts paid to newspapers for publication of notice of sale.
§ 10-23-7 Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads.
§ 10-23-8 Offer of tax certificate and receipt of bids--Lowest interest rate as best bid--Maximum interest rate--Fee on redemption of tax certificate.
§ 10-23-9 New sale on bidder's failure to pay--Civil action against bidder.
§ 10-23-10 Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed.
§ 10-23-11 Return of sale to be filed with county auditor--Contents.
§ 10-23-12 Private sale of tax certificate not sold at public sale--Tax receipt.
§ 10-23-13 Repealed.
§ 10-23-14 Mistaken or wrongful sale of tax certificate--Refund to purchaser.
§ 10-23-15 Assessment canceled by federal or state government after sale--Refund to purchaser
§ 10-23-16 Tax liability after assessment for which property sold with refund to purchaser.
§ 10-23-17 Apportionment to taxing districts of refunds to purchaser.
§ 10-23-18 Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings.
§ 10-23-19 Treasurer's fees--Notation of deed in tax certificate records.
§ 10-23-20 Tax receipt for property described in tax certificate.
§ 10-23-21 Assignment of tax certificate--Presentation to and entry by treasurer.
§ 10-23-22 Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition to amount paid under certificate--Tax receipt.
§ 10-23-23 Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest.
§ 10-23-24 Bidding off on behalf of county as purchaser at tax sale.
§ 10-23-25 Tax certificate issued to county--Tax receipt not issued--Interest.
§ 10-23-26 Readvertising and sale not permitted after acquisition by county.
§ 10-23-27 Unpaid and subsequent taxes to be paid before assignment of tax certificate purchased by county.
§ 10-23-28 Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser.
§ 10-23-28.1 Sale of tax certificates prohibited unless section waived by county commissioners.
§ 10-23-29 Tax sales not invalidated by irregularities.
§ 10-23-30 , 10-23-31. Repealed.
§ 10-23-32 Chapter applicable to collection of taxes owed on unreported improvements.
§ 10-23-33 Sale of tax certificate where electronically transmitted taxes delinquent.

We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal insurance products you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with access to legal services through a network of provider law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our provider law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your provider law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal insurance products, and access to the LegalFix network of provider law firms are subject to the LegalFix Terms of Service and Privacy Policy.

Bookish