WHEN DOES A TAX CERTIFICATE (LIEN) SALE TAKE PLACE?
The Tax Collector is required to conduct a sale of tax certificates to collect the preceding year’s unpaid real estate taxes. The sale must start on or before June 1st, unless a late tax roll makes this impossible. The Tax Collector must advertise the delinquent taxes in a general circulation newspaper. The Board of County Commissioners chooses the newspaper. The advertisement is publicized three consecutive weeks prior to the tax certificate sale. This includes the place, date and time of the tax certificate sale and a listing of each parcel showing the parcel account number, the property owner’s name, and the cost to purchase a certificate (face amount). The parcels are consecutively numbered for reference during the sale. The delinquent tax amount (certificate’s face amount) includes the gross tax, interest, commission, advertising costs, and the cost of the tax certificate sale. The sale can be conducted live or the sale can take place on the Internet. Marion County has chosen to c
