10-23 SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS
SALE OF REAL PROPERTY FOR TAXES AND ASSESSMENTS
Special assessment delinquencies certified to treasurer--Collection by sale of property
as for taxes.
Application of assessment procedures.
Publication or posting of notice of sale of tax certificate--Reconciliation of published
list to tax list.
Additional notices to owner, special assessment certificate holder, and municipal
Publication of information about delinquent taxpayer authorized.
Notice to seller and buyer under contract for deed.
Homestead exemption--Property owner meeting certain requirements to notify
Contents of notice of sale.
Combined description of tracts assessed to same person.
Charge against property for publication--Payment of cost of publication.
Amounts paid to newspapers for publication of notice of sale.
Time and place of annual sale--Adjournment from day to day--All taxable property
subject to sale except certain homesteads.
Offer of tax certificate and receipt of bids--Lowest interest rate as best
bid--Maximum interest rate--Fee on redemption of tax certificate.
New sale on bidder's failure to pay--Civil action against bidder.
Conduct of sales for delinquent special assessments--Redemption right--Notice for
issuance of tax deed.
Return of sale to be filed with county auditor--Contents.
Private sale of tax certificate not sold at public sale--Tax receipt.
Mistaken or wrongful sale of tax certificate--Refund to purchaser.
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.
Apportionment to taxing districts of refunds to purchaser.
Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of
Treasurer's fees--Notation of deed in tax certificate records.
Tax receipt for property described in tax certificate.
Assignment of tax certificate--Presentation to and entry by treasurer.
Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition
to amount paid under certificate--Tax receipt.
Entry on county tax lists of tax certificate sold for delinquent special
Bidding off on behalf of county as purchaser at tax sale.
Tax certificate issued to county--Tax receipt not issued--Interest.
Readvertising and sale not permitted after acquisition by county.
Unpaid and subsequent taxes to be paid before assignment of tax certificate
purchased by county.
Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by
Sale of tax certificates prohibited unless section waived by county commissioners.
Tax sales not invalidated by irregularities.
10-23-30, 10-23-31. Repealed.
Chapter applicable to collection of taxes owed on unreported improvements.
Sale of tax certificate where electronically transmitted taxes delinquent.