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CHAPTER 10-23

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10-23-2.2      Repealed.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10-23-13      Repealed.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.

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