Forfeited Tax Sales

Final Stage of Tax Delinquency

  1. County Auditor-Treasurer cancels all property tax and special assessments on the parcel
  2. County Auditor-Treasurer deposits the revenue from the sale and distributes the net proceeds to the taxing districts
  3. County Auditor-Treasurer files the Expiration of Redemption with the County Recorder
  4. County Board of Commissioners classifies the property, appraises the parcel, and sets the terms and date of the Tax Forfeiture Land Sale
  5. Department of Revenue approves the classification and sale of the property
  6. The parcel is removed from the tax roll and the parcel forfeits to the state in trust for the local taxing districts
  7. Upon completion of the sale the state issues a State Deed to the purchaser