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10-23-1      Special assessment delinquencies certified to county 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--Reconciliation of published list to tax list.
10-23-2.1      Additional notices to owner, special assessment holder, bond holder, and municipal officer.
10-23-2.2      Additional notices to requesting claimants--Fee.
10-23-2.3      Resolution authorized to publish information about delinquent taxpayer where property was offered for sale.
10-23-2.4      Notice to seller and buyer under contract for deed--Contents--Prerequisite to imposition of interest penalty.
10-23-2.5      Homestead property owner meeting certain age requirements affecting sale for delinquent taxes to notify county 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 lands and receipt of bids--Lowest interest rate as best bid--Maximum interest rate--Fee on redemption of certificate of sale--Entire tract sold.
10-23-9      New sale on bidder's failure to pay--Civil action against defaulting bidder.
10-23-10      Conduct of sales for delinquent special assessments--Redemption right--Notice before issuance of deed.
10-23-11      Return of sale filed with county auditor--Contents and attached papers--Evidence of regularity of proceedings.
10-23-12      Private sale of property not sold at public sale--Certificate of sale--Tax receipts.
10-23-13      Posting in lieu of advertising for unsold property of small value.
10-23-14      Erroneous or wrongful sale of property--Refund to purchaser--Liability of treasurer.
10-23-15      Title becoming defective subsequent to sale--Refund to purchaser.
10-23-16      Assessment of subsequent taxes after refund to purchaser.
10-23-17      Apportionment to taxing districts of refunds to purchaser.
10-23-18      Purchaser at sale entitled to certificate--Contents--Evidence of regularity of proceedings.
10-23-19      Treasurer's fees for issuance of certificate and deed--Combining of parcels in deed or certificate--Notation of deed in sale book.
10-23-20      Tax receipt on property sold.
10-23-21      Assignment of tax sale certificate--Presentation to and entry by county treasurer.
10-23-22      Payment of previous or subsequent taxes by certificate holder--Interest from date of delinquency--Addition to amount paid under certificate--Tax receipt.
10-23-23      Taxation of property sold for delinquent special assessments--Interest and costs added.
10-23-24      Bidding off for county at tax sale--Interest taken by county.
10-23-25      Certificate of sale to county--Tax receipt not issued--Interest on certificate.
10-23-26      Readvertising and sale not required after acquisition by county.
10-23-27      Unpaid and subsequent taxes included in price at which certificate sold 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 after July 1, 2006.
10-23-29      Tax sales not invalidated by irregularities.
10-23-30, 10-23-31. Repealed.
10-23-32      Chapter applicable to collection of moneys owed on unreported improvements to real estate.
10-23-33      Sale of property where electronically transmitted taxes are delinquent.

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