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- Section 10-23-2.2 - [Repealed]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- Section 10-23-13 - [Repealed]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