Tax Sale
Property on which current county taxes have not been paid is "sold to the state." At this stage no actual sale takes place - the title is transferred to the state and the owner may redeem it by paying taxes, penalties and costs. If it has not been redeemed within five years, the property (referred to as "tax sold property") is actually deeded to the state.
The primary purpose of a tax sale is to collect delinquent real estate taxes that have not been paid by the property owner for at least five years and to restore tax delinquent property to tax paying status.
If the property is sold, lienholders and the former owner may claim proceeds in excess of the taxes and costs of the sale.
The owner’s right to redeem the property revives if not sold. The unsold properties will be offered at subsequent tax sales until redeemed or sold. Some unsold properties may be re-offered.
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