2025 Session
Last amended: 1983 session
§ 280.01 — State Bid in at Sale
Plain-Language Summary
Establishes the state bid-in procedure for tax-delinquent land, treating the state as the purchaser at tax judgment sale when no other bidder comes forward.
280.01 STATE BID IN AT SALE.
On the second Monday in May, in each year, the county auditor shall sell all parcels of land against which judgment has been entered and remains unsatisfied for the taxes of the preceding year or years. The auditor shall bid in for the state for all such parcels of land the amount of all delinquent taxes, penalties, costs, and interest to date. No notice of sale shall be required to be published, posted, or served prior to sale.
History:
(2127) RL s 927; 1983 c 342 art 15 s 13
History: History: (2127) RL s 927; 1983 c 342 art 15 s 13
Practical Notes
When no one else buys tax-delinquent land, the state acquires it. This is now the standard process for all tax-delinquent parcels since public sales were abolished.