Required Notices & Advertisem*nt
- Once a tax bill is delinquent, an execution notice is issued upon the property for which the tax bill is assessed.
- If the tax bill remains unpaid thirty days after the execution notice is mailed, a Notice of Seizure is issued upon the property.
- This notice is required to be mailed "Certified-Restricted Delivery."
- If the Notice of Seizure is returned to the tax collector unsigned or not properly signed, the property must be physically posted as seized by the County Tax Collector.
- If the taxes are not paid, the property must be advertised in a news publication of general circulation within the county stating that unless taxes are paid, the property will be sold at public auction, where and when the auction will take place.
- The advertisem*nt includes the delinquent taxpayer’s name and a reference to the county’s map-block-parcel number for each property.
- The advertisem*nt must be published once a week for 3 consecutive weeks prior to the sale of real property.
Tax Sale, Forfeited Land Commission Bid
The tax sale is conducted as public auction. The opening bid, submitted for the Forfeited Land Commission, will be equal to all delinquent taxes, penalties and costs due plus the current year’s taxes.
If a defaulting taxpayer has more than one item to be sold, as soon as sufficient funds have been accrued to cover all of the delinquent taxes, no further items may be sold.
The successful bidder at the Delinquent Tax Sale must pay legal tender to the County Tax Collector before the close of the Tax Sale. If the successful bidder fails to remit legal tender, he or she is then liable for $300 per property, which is collectible by the Tax Collector.
Redemption Period
The defaulting taxpayer, any grantee from the owner, or any mortgage or judgment creditor may redeem each item of real estate within twelve months from the date of the delinquent tax sale. The redemption amount, payable to the Tax Collector, is the total of the delinquent taxes, penalties, and costs along with interest.
If the successful bidder assigns his interest in any real property purchased at the Delinquent Tax Sale before the end of the redemption period, the grantee from the successful bidder shall furnish the Tax Collector with a conveyance. Once witnessed and notarized, a copy of the bid assignment form may be obtained from the Tax Collector’s Office.
Bidders’ checks (for the bid amount plus interest) will be mailed to the successful bidder, or their grantee, once a property has been redeemed and funds have been verified by the Tax Collector.
Interest Due on Redemption
Interest is due on the amount of the successful bid at the Tax Sale based on the month during the redemption period the property is redeemed according to the following schedule:
| Month of Redemption Period Property Redeemed | Interest |
|---|---|
| First 3 months | 3% |
| Months 4, 5, or 6 | 6% |
| Months 7, 8, or 9 | 9% |
| Months 10, 11, or 12 | 12% |
However, in every redemption, the amount of interest due must not exceed the amount of the bid submitted on behalf of the Forfeited Land Commission pursuant to Code Section 12-51-55. As explained, the opening bid will be submitted for the Forfeited Land Commission and will be equal to all delinquent taxes, penalties and costs due plus the current year’s taxes.
Additional Rent on Mobile/Manufactured Homes
In addition to the other requirements and payment necessary for an owner of a mobile or manufactured home to redeem his property after a delinquent tax sale, the defaulting taxpayer or lienholder also must pay rent to the purchaser at the time of redemption an amount not to exceed one-twelfth of the taxes for the last completed property tax year exclusive of penalties, cost, and interest for each month between the sale and redemption.
Preparation Errors
If the Tax Collector determines that there has been an error in preparing a particular property for sale, and that error could have hindered payment of the delinquent tax, the Tax Collector must cancel the sale. The successful bidder will be returned the full bid amount, plus the interest provided in Section 12-51-90.
Tax Deeds
If a taxpayer does not redeem his or her property from a tax sale within the twelve month redemption period, the Tax Collector shall as soon as possible, issue a tax deed to the successful bidder or their grantee. The tax deed is not a warranted deed, but conveys the interest held by county in the property to the bidder.
