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Section 10-23-1 - Special assessment delinquencies certified to treasurer--Collection by sale of property as for taxes. - 10-23-1. Special assessment delinquencies certified to treasurer--Collection by sale of...
Section 10-23-1.1 - Application of assessment procedures. - 10-23-1.1. Application of assessment procedures. The procedures in this chapter...
Section 10-23-2 - Publication or posting of notice of sale of tax certificate--Reconciliation of published list to tax list. - 10-23-2. Publication or posting of notice of sale of tax...
Section 10-23-2.1 - Additional notices to owner, special assessment certificate holder, and municipal finance officer. - 10-23-2.1. Additional notices to owner, special assessment certificate holder, and...
Section 10-23-2.3 - Publication of information about delinquent taxpayer authorized. - 10-23-2.3. Publication of information about delinquent taxpayer authorized. The board...
Section 10-23-2.4 - Notice to seller and buyer under contract for deed. - 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. - 10-23-2.5. Homestead exemption--Property owner meeting certain requirements to notify treasurer--Penalty....
Section 10-23-3 - Contents of notice of sale. - 10-23-3. Contents of notice of sale. The notice required by...
Section 10-23-4 - Combined description of tracts assessed to same person. - 10-23-4. Combined description of tracts assessed to same person. If...
Section 10-23-5 - Charge against property for publication--Payment of cost of publication. - 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. - 10-23-6. Amount paid to newspapers for publication of notice of...
Section 10-23-7 - Time and place of annual sale--Adjournment from day to day--All taxable property subject to sale except certain homesteads. - 10-23-7. Time and place of annual sale--Adjournment from day to...
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. - 10-23-8. Offer of tax certificate and receipt of bids--Lowest interest...
Section 10-23-9 - New sale on bidder's failure to pay--Civil action against bidder. - 10-23-9. New sale on bidder's failure to pay--Civil action against...
Section 10-23-10 - Conduct of sales for delinquent special assessments--Redemption right--Notice for issuance of tax deed. - 10-23-10. Conduct of sales for delinquent special assessments--Redemption right--Notice for...
Section 10-23-11 - Return of sale to be filed with county auditor--Contents. - 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. - 10-23-12. Private sale of tax certificate not sold at public...
Section 10-23-14 - Mistaken or wrongful sale of tax certificate--Refund to purchaser. - 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 - 10-23-15. Assessment canceled by federal or state government after sale--Refund...
Section 10-23-16 - Tax liability after assessment for which property sold with refund to purchaser. - 10-23-16. Tax liability after assessment for which property sold with...
Section 10-23-17 - Apportionment to taxing districts of refunds to purchaser. - 10-23-17. Apportionment to taxing districts of refunds to purchaser. The...
Section 10-23-18 - Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of proceedings. - 10-23-18. Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity...
Section 10-23-19 - Treasurer's fees--Notation of deed in tax certificate records. - 10-23-19. Treasurer's fees--Notation of deed in tax certificate records. The...
Section 10-23-20 - Tax receipt for property described in tax certificate. - 10-23-20. Tax receipt for property described in tax certificate. In...
Section 10-23-21 - Assignment of tax certificate--Presentation to and entry by treasurer. - 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. - 10-23-22. Payment of previous or subsequent taxes by tax certificate...
Section 10-23-23 - Entry on county tax lists of tax certificate sold for delinquent special assessments--Interest. - 10-23-23. Entry on county tax lists of tax certificate sold...
Section 10-23-24 - Bidding off on behalf of county as purchaser at tax sale. - 10-23-24. Bidding off on behalf of county as purchaser at...
Section 10-23-25 - Tax certificate issued to county--Tax receipt not issued--Interest. - 10-23-25. Tax certificate issued to county--Tax receipt not issued--Interest. If...
Section 10-23-26 - Readvertising and sale not permitted after acquisition by county. - 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. - 10-23-27. Unpaid and subsequent taxes to be paid before assignment...
Section 10-23-28 - Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by purchaser. - 10-23-28. Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired...
Section 10-23-28.1 - Sale of tax certificates prohibited unless section waived by county commissioners. - 10-23-28.1. Sale of tax certificates prohibited unless section waived by...
Section 10-23-29 - Tax sales not invalidated by irregularities. - 10-23-29. Tax sales not invalidated by irregularities. No sale of...
Section 10-23-32 - Chapter applicable to collection of taxes owed on unreported improvements. - 10-23-32. Chapter applicable to collection of taxes owed on unreported...
Section 10-23-33 - Sale of tax certificate where electronically transmitted taxes delinquent. - 10-23-33. Sale of tax certificate where electronically transmitted taxes delinquent....