10-23-1
Special assessment delinquencies certified to treasurer--Collection by sale of property
as for taxes.
10-23-1.1
Application of assessment procedures.
10-23-2
Publication or posting of notice of sale of tax certificate--Reconciliation of published
list to tax list.
10-23-2.1
Additional notices to owner, special assessment certificate holder, and municipal
finance officer.
10-23-2.2
Repealed.
10-23-2.3
Publication of information about delinquent taxpayer authorized.
10-23-2.4
Notice to seller and buyer under contract for deed.
10-23-2.5
Homestead exemption--Property owner meeting certain requirements to notify
treasurer--Penalty.
10-23-3
Contents of notice of sale.
10-23-4
Combined description of tracts assessed to same person.
10-23-5
Charge against property for publication--Payment of cost of publication.
10-23-6
Amounts paid to newspapers for publication of notice of sale.
10-23-7
Time and place of annual sale--Adjournment from day to day--All taxable property
subject to sale except certain homesteads.
10-23-8
Offer of tax certificate and receipt of bids--Lowest interest rate as best
bid--Maximum interest rate--Fee on redemption of tax certificate.
10-23-9
New sale on bidder's failure to pay--Civil action against bidder.
10-23-10
Conduct of sales for delinquent special assessments--Redemption right--Notice for
issuance of tax deed.
10-23-11
Return of sale to be filed with county auditor--Contents.
10-23-12
Private sale of tax certificate not sold at public sale--Tax receipt.
10-23-13
Repealed.
10-23-14
Mistaken or wrongful sale of tax certificate--Refund to purchaser.
10-23-15
Assessment canceled by federal or state government after sale--Refund to purchaser
10-23-16
Tax liability after assessment for which property sold with refund to purchaser.
10-23-17
Apportionment to taxing districts of refunds to purchaser.
10-23-18
Purchaser at sale entitled to tax certificate--Contents--Evidence of regularity of
proceedings.
10-23-19
Treasurer's fees--Notation of deed in tax certificate records.
10-23-20
Tax receipt for property described in tax certificate.
10-23-21
Assignment of tax certificate--Presentation to and entry by treasurer.
10-23-22
Payment of previous or subsequent taxes by tax certificate holder--Interest--Addition
to amount paid under certificate--Tax receipt.
10-23-23
Entry on county tax lists of tax certificate sold for delinquent special
assessments--Interest.
10-23-24
Bidding off on behalf of county as purchaser at tax sale.
10-23-25
Tax certificate issued to county--Tax receipt not issued--Interest.
10-23-26
Readvertising and sale not permitted after acquisition by county.
10-23-27
Unpaid and subsequent taxes to be paid before assignment of tax certificate
purchased by county.
10-23-28
Sale of tax certificate by county--Price--Tax receipt issued--Rights acquired by
purchaser.
10-23-28.1
Sale of tax certificates prohibited unless section waived by county commissioners.