Chapter 23 - Sale Of Real Property For Taxes And Assessments
- Section 10-23-1 - Special assessment delinquencies certified to county treasurer--Collection by sale ofproperty as for taxes.
- Section 10-23-1.1 - Application of assessment procedures.
- Section 10-23-2 - Publication or posting of notice of sale--Reconciliation of published list to tax list.
- Section 10-23-2.1 - Additional notices to owner, special assessment holder, bond holder, and municipalofficer.
- Section 10-23-2.2 - Additional notices to requesting claimants--Fee.
- Section 10-23-2.3 - Resolution authorized to publish information about delinquent taxpayer whereproperty was offered for sale.
- Section 10-23-2.4 - Notice to seller and buyer under contract for deed--Contents--Prerequisite toimposition of interest penalty.
- Section 10-23-2.5 - Homestead property owner meeting certain age requirements affecting sale fordelinquent taxes to notify county 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 propertysubject to sale except certain homesteads.
- Section 10-23-8 - Offer of lands and receipt of bids--Lowest interest rate as best bid--Maximum interestrate--Fee on redemption of certificate of sale--Entire tract sold.
- Section 10-23-9 - New sale on bidder's failure to pay--Civil action against defaulting bidder.
- Section 10-23-10 - Conduct of sales for delinquent special assessments--Redemption right--Noticebefore issuance of deed.
- Section 10-23-11 - Return of sale filed with county auditor--Contents and attached papers--Evidence ofregularity of proceedings.
- Section 10-23-12 - Private sale of property not sold at public sale--Certificate of sale--Tax receipts.
- Section 10-23-13 - Posting in lieu of advertising for unsold property of small value.
- Section 10-23-14 - Erroneous or wrongful sale of property--Refund to purchaser--Liability of treasurer.
- Section 10-23-15 - Title becoming defective subsequent to sale--Refund to purchaser.
- Section 10-23-16 - Assessment of subsequent taxes after refund to purchaser.
- Section 10-23-17 - Apportionment to taxing districts of refunds to purchaser.
- Section 10-23-18 - Purchaser at sale entitled to certificate--Contents--Evidence of regularity ofproceedings.
- Section 10-23-19 - Treasurer's fees for issuance of certificate and deed--Combining of parcels in deedor certificate--Notation of deed in sale book.
- Section 10-23-20 - Tax receipt on property sold.
- Section 10-23-21 - Assignment of tax sale certificate--Presentation to and entry by county treasurer.
- Section 10-23-22 - Payment of previous or subsequent taxes by certificate holder--Interest from date ofdelinquency--Addition to amount paid under certificate--Tax receipt.
- Section 10-23-23 - Taxation of property sold for delinquent special assessments--Interest and costsadded.
- Section 10-23-24 - Bidding off for county at tax sale--Interest taken by county.
- Section 10-23-25 - Certificate of sale to county--Tax receipt not issued--Interest on certificate.
- Section 10-23-26 - Readvertising and sale not required after acquisition by county.
- Section 10-23-27 - Unpaid and subsequent taxes included in price at which certificate sold by county.
- Section 10-23-28 - Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired bypurchaser.
- Section 10-23-28.1 - Sale of tax certificates after July 1, 2006.
- Section 10-23-29 - Tax sales not invalidated by irregularities.
- Sections 10-23-30, 10-23-31 - Repealed
- Section 10-23-32 - Chapter applicable to collection of moneys owed on unreported improvements to realestate.