When a delinquent taxpayer refuses to pay his/her property taxes on or after January 1st, the Revenue Commissioner must begin the process of preparing to sell the property to satisfy the taxes due.
After all attempts to notify the property owner of delinquent tax are exhausted, the property is then offered for sale at public auction in the courthouse on the last Thursday in May.
By purchasing a parcel of land in a tax sale, you are placing a "Lien" on the property redeemable by the property owner through this office for up to three years from the date of the sale. Upon redemption, the property owner is required to pay the buyer the initial delinquent tax and cost plus any additional property tax the buyer has paid up to the three year redemption period. The property owner is required to pay the buyer interest on the sale amount. The interest rate on tax sale property is 12% annually.
After the three year redemption period, the owner of the property is no longer able to redeem his/her property through this office and must communicate with the buyer directly.