When Taxes are Not Paid
When Taxes are Not Paid – Advertised, Sold, either Redeemed or Tax Deed Issued
Each year, the Revenue Commissioner's Office auctions the real estate upon which taxes are delinquent at a public sale at the courthouse to the highest bidder. Individuals who come to the sale and buy the tax liens are issued a "Certificate of Purchase.” If the tax lien is not purchased, a Certificate of Purchase is delivered to the State Land Agent.
What You Can do if Your Property is Sold
The property owner has three years from the date of the tax sale to redeem their property from the Revenue Commissioner by paying all taxes and costs. If the property was bought at the tax sale by an individual and the owner does not redeem it within three years from the date of the sale, the individual who purchased the property at the tax sale is entitled to a tax deed.
What if the State Receives the Certificate?
Property that sells to the state for taxes may be redeemed at any time until the state transfers the certificate to an individual who makes application to purchase from the state. The state can transfer a certificate at any time after the tax sale until the owner redeems the property. If the state transfers the certificate before the three year redemption period, the owner may still redeem the property.
As previously stated, the certificate holder is entitled to a tax deed after three years from the date of the tax sale and upon delivery to the Revenue Commissioner the original Certificate of Purchase.
What Happens After the Tax Deed is Issued?
After a tax deed has been issued, redemptions can no longer be made in the Revenue Commissioner's Office and the property owner must resort to a court of law to reclaim their property.