Final Stage of Tax Delinquency

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

Notice of Expiration of Redemption