Sales of Tax Liens
- 361.731 - “Tax lien” defined.
- 361.7312 - Authority of county to sell tax lien; prohibited purchasers.
- 361.7314 - Adoption of procedure for sale and transfer of tax liens by county treasurer.
- 361.7316 - Sale of tax lien by county treasurer: Time and conditions of sale; scope of lien; method of payment; enforcement of unsold lien.
- 361.7318 - Certificate of purchase: Issuance; rights of holder; contents; transfer; security interest.
- 361.732 - Issuance of duplicate certificate of purchase.
- 361.7322 - Preparation and maintenance of record of each tax lien sold.
- 361.7324 - Procedure when taxes on parcel again become delinquent during year after tax lien sold.
- 361.7326 - Redemption of tax lien after sale: Authorized persons; amount of required payment; issuance and contents of certificate of redemption; recording of information.
- 361.7328 - Redemption of tax lien after sale: Notification and payment of holder of certificate of purchase.