Article 3. Sale of Tax Lien for Delinquent Taxes
- § 42–18101. Sale and Foreclosure of Tax Liens; Effect of Insubstantial Failure to Comply
- § 42–18102. Delinquent Tax Record
- § 42–18103. Notice of Delinquent Taxes
- § 42–18104. Taxes for Which Lien May be Sold
- § 42–18105. Limitation on Sale for Unpaid Tax; Exceptions
- § 42–18106. Delinquent Tax List and Notice of Sale
- § 42–18107. Additional Penalty on Listed Property
- § 42–18108. Personal Notice of Proposed Sale
- § 42–18109. Publication and Posting of List and Notice
- § 42–18110. Affidavits of Posting and Publication
- § 42–18111. Parcels; Property Description; Designation of Owner Unnecessary
- § 42–18112. Time of Sale
- § 42–18113. Procedure in the Case of NO Bid; Assignment to State
- § 42–18114. Successful Purchaser
- § 42–18115. Easements and Liens Not Extinguished by Sale
- § 42–18116. Payment; Resale or Recovery on Reneged Bid; Processing Fee
- § 42–18117. Record of Tax Lien Sales
- § 42–18118. Certificate of Purchase or Registered Certificate; Form; Assignment; Fee
- § 42–18119. Certificate of Purchase as Evidence of Valid Procedure
- § 42–18120. Duplicate Certificate of Purchase; Fee
- § 42–18121. Payment of Subsequent Taxes by Certificate Holder; Separate Certificate of Purchase by Assignment; Fee
- § 42–18121.01. Subsequent Purchaser; Assignment
- § 42–18122. Resale of Tax Liens Assigned to the State; Fee
- § 42–18123. Distribution of Monies
- § 42–18124. Compromising Taxes, Interest and Penalties; Omission of Tax or Fund from Action for Collection
- § 42–18125. Erroneous Sales
- § 42–18126. Failure to Perform Duty by County Treasurer; Classification
- § 42–18127. Expiration of Lien and Certificate; Notice; Applicability