Section 1353 – Foreclosure of lien claimed by county — Time — Venue — Parties — Pleading.
Effective 5/8/2018 59-2-1353. Foreclosure of lien claimed by county — Time — Venue — Parties — Pleading. (1) In all cases where any county claims a lien on real estate for delinquent general taxes or tax notice charges which have not been paid for a period of four years, the county may foreclose the lien […]
Section 1354 – Notice of intention to foreclose — Service of notice.
59-2-1354. Notice of intention to foreclose — Service of notice. Before the commencement of any action, 30 days’ written notice of intention to do so shall be given to the owner, if known, by enclosing the notice in an envelope plainly addressed to the owner at the owner’s post office address, as shown on the […]
Section 1355 – Trial — Findings — Decree.
Effective 5/8/2018 59-2-1355. Trial — Findings — Decree. (1) The action described in Section 59-2-1353 shall be tried and determined as actions to foreclose mortgage liens, and the court shall determine and adjudge the amount of taxes, tax notice charges, interest, penalties, and costs on each parcel of property which has been separately assessed, and […]
Section 1356 – Sale — Certificate of sale to be issued.
59-2-1356. Sale — Certificate of sale to be issued. If any foreclosure sale is made, the sheriff shall give to the purchaser a certificate of sale as in the case of sales upon execution, and shall file a duplicate of the certificate with the county recorder and county auditor. Where any property has been purchased […]
Section 1350 – Land irregularly or erroneously assessed not to be sold.
59-2-1350. Land irregularly or erroneously assessed not to be sold. (1) If the county auditor discovers before the tax sale that because of an irregular or erroneous assessment any property should not be sold, the auditor may not sell the property, and the county legislative body shall cause the tax records to reflect the correction […]
Section 1351 – Sales by county — Notice of tax sale — Entries on record.
Effective 2/22/2022 59-2-1351. Sales by county — Notice of tax sale — Entries on record. (1) (a) Upon receiving the tax sale listing from the county treasurer, the county auditor shall select a date for the tax sale for all real property: (i) on which a tax or tax notice charge delinquency exists; (ii) that […]
Section 1351.1 – Tax sale — Combining certain parcels — Acceptable bids — Deeds.
Effective 5/8/2018 59-2-1351.1. Tax sale — Combining certain parcels — Acceptable bids — Deeds. (1) (a) At the time specified in the notice the auditor shall: (i) attend at the place appointed, offer for sale, and sell all real property for which an acceptable bid is made; and (ii) refuse to offer a parcel of […]
Section 1351.3 – No purchaser at tax sale — Property struck off to county.
59-2-1351.3. No purchaser at tax sale — Property struck off to county. (1) Any property offered for sale for which there is no purchaser shall be struck off to the county by the county auditor, who shall then: (a) publicly declare substantially as follows: “All property here offered for sale which has not been struck […]
Section 1351.5 – Disposition of property struck off to county.
Effective 5/8/2018 59-2-1351.5. Disposition of property struck off to county. (1) (a) All property acquired by the county under this part may be disposed of for a price and upon terms determined by the county legislative body. (b) If property is sold under a contract of sale and title remains in the county, the equity […]
Section 1345 – Daily statement of accounts — Audits.
Effective 5/8/2018 59-2-1345. Daily statement of accounts — Audits. (1) Between March 15 and the date of the tax sale, the county treasurer shall transmit daily to the county auditor a statement of the amount of money received by the treasurer during the preceding business day on account of redemptions made on property listed for […]