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Home Foreclosures: Alabama

Ala. Code §§ 40-10-1 to 40-10-200

Method of Tax Sale: Tax Lien Certificate—sold at auction to highest bidder.

Pre-Sale Notice:

Number of Notices: Two. One in connection with collector seeking probate court decree for tax sale and one in connection with tax sale after decree is obtained. §§ 40-10-4, 40-10-12.

Home Foreclosures: Alaska

Alaska Stat. §§ 29.45.290 to 29.45.500

Method of Tax Sale: Tax Deed—sold to municipality for the lien amount. §§ 29-45-390, 29-45-450.

Pre-Sale Notice:

Number of Notices: Three. Two prior to foreclosure, and one prior to expiration of redemption period.

Home Foreclosures: Arizona

Ariz. Rev. Stat. Ann. §§ 42-18001 to 42-18403

Method of Tax Sale: Tax Lien Certificate—sold at auction to bidder who pays amount of delinquent taxes, interest, penalties, and charges due, and who offers to accept lowest interest rate for redemption amount. § 42-18114.

Pre-Sale Notice:

Number of Notices: One.

Home Foreclosures: Arkansas

Ark. Code Ann. §§ 26-37-101 to 26-37-316

Method of Tax Sale: Tax Deed—sold at auction to highest bidder.

Pre-Sale Notice:

Number of Notices: One.

Type of Notice: The Commissioner of State Lands (“Commissioner”) shall publish a notice of sale in a newspaper having general circulation in the county where the land is located. § 26-37-201.

Home Foreclosures: California

Cal. Rev. & Tax. Code §§ 3351 to 3972, 4101 to 4379, 4501 to 4505 (West)

Method of Tax Sale: Tax Deed—sold at auction to highest bidder. (Local tax collectors may also sell tax certificates if authorized by resolution of county board of supervisors).

Pre-Sale Notice:

Number of Notices: Two (if property is primary residence of the last known assessee).

Home Foreclosures: Colorado

Colo. Rev. Stat. §§ 39-11-100.3 to 39-11-152, 39-12-101 to 39-12-113

Method of Tax Sale: Tax Lien Certificate—sold at auction to highest bidder (lien amount or the largest amount in excess of the lien amount). § 39-11-115, § 39-11-117.

Pre-Sale Notice:

Number of Notices: One.

Home Foreclosures: Connecticut

Conn. Gen. Stat. §§ 12-122 to 12-170, 12-171 to 12-195h

Method of Tax Sale: Tax Deed—sold at auction to highest bidder.

Pre-Sale Notice:

Number of Notices: Three.

Home Foreclosures: Florida

Fla. Stat. §§ 197.102 to 197.602

Method of Tax Sale: Tax Lien Certificate—sold at auction to bidder offering lowest interest rate for redemption amount (§ 197.432); and Tax Deed—sold at auction to highest bidder (§ 197.502).

Pre-Sale Notice:

Number of Notices: One prior to sale of tax certificate, and two prior to tax deed sale.

Home Foreclosures: Georgia

Ga. Code Ann. §§ 48-3-2 to 48-3-28, 48-4-1 to 48-4-81

Method of Tax Sale: Tax Deed—sold at auction to highest bidder.

Pre-Sale Notice:

Number of Notices: Three.

Home Foreclosures: Hawaii

Haw. Rev. Stat. §§ 231-61 to 231.70

Method of Tax Sale: Tax Deed—sold at auction to highest bidder. Collector may enforce lien by action in circuit court in the same manner and form as ordinary foreclosure proceedings. § 231-62. Collector may also sell property on which tax lien exists by way of foreclosure without suit. § 231-63. Section 231-63 provides in part that any lien existing for three years shall be sold by collector at public auction, and that tax sale is described below.

Home Foreclosures: Idaho

Idaho Code §§ 31-801 to 31-879, 63-1001 to 63-1015

Method of Tax Sale: Tax Deed—sold at auction to highest bidder. (Property is first acquired by county through tax deed procedure and then sold at auction.) § 63-1005.

Pre-Sale Notice:

Number of Notices: One. Additional notice is provided before issuance of tax deed to county as described below.

Home Foreclosures: Illinois

35 Ill. Comp. Stat. Ann. §§ 200/21-5 to 200/21-445, 200/22-5 to 200/22-95

Method of Tax Sale: Tax Lien Certificate—sold at auction or by electronic automated sale to highest bidder. §§ 200/21-260, 200/21-261.

Pre-Sale Notice:

Number of Notices: One.

Home Foreclosures: Indiana

Ind. Code §§ 6-1.1-24-1 to 6-1.1-24-17

Method of Tax Sale: Tax Lien Certificate—sold at auction to highest bidder. § 6-1.1-24-9.

Pre-Sale Notice:

Number of Notices: One.

Home Foreclosures: Iowa

Iowa Code §§ 446.1 to 446.45, 447.1 to 447.14, 448.1 to 448.17A

Method of Tax Sale: Tax Lien Certificate—sold at auction to the person offering the total amount due for the smallest percentage interest in the property. § 446.29.

Pre-Sale Notice:

Number of Notices: One.

Home Foreclosures: Kansas

Kan. Stat. Ann. §§ 79-2301 to 79-2323a, 79-2401a to 79-2432, 79-2801 to 79-2812

Method of Tax Sale: Tax Deed—sold initially to county for taxes due and then at foreclosure auction to highest bidder. § 79-2804.

Pre-Sale Notice:

Number of Notices: One.

Home Foreclosures: Louisiana

La. Const. Art. VII, § 25; La. Stat. Ann. §§ 47:2151 to 47:2197, 47:2241 to 47:2247

Method of Tax Sale: Tax Sale Certificate—sold at auction to person offering the total amount due for the smallest percentage interest in the property or, alternatively, the lowest percentage redemption penalty. § 47:2153, § 47:2155.

Pre-Sale Notice:

Number of Notices: Two.

Home Foreclosures: Maine

Me. Stat. tit. 36, §§ 891 to 1084

Method of Tax Sale: Tax Deed—sold at auction to the bidder who will pay the taxes and costs due for the least fractional part interest in the property. §§ 1074, 1080.

Pre-Sale Notice:

Number of Notices: Two.

Home Foreclosures: Maryland

Md. Code Ann., Tax-Prop. §§ 14-808 to 14-854 (West)

Method of Tax Sale: Tax Lien Certificate—sold at auction to highest bidder. §§ 14-817, 14-820. In Prince George’s County, a limited auction is conducted prior to public auction. § 14-817(d)(1).

Pre-Sale Notice:

Number of Notices: One.

Home Foreclosures: Massachusetts

Mass. Gen. Laws ch. 60, §§ 1 to 105

Method of Tax Sale: Tax Deed—sold at auction to the bidder who will pay the taxes, interest, and intervening costs due for the smallest undivided part interest in the property. § 43. A municipality may also assign or transfer at public sale property tax receivables to private parties, except where the municipality receives notice before transfer that taxpayer is a veteran. § 2C.

Pre-Sale Notice:

Number of Notices: One.

Home Foreclosures: Michigan

Mich. Comp. Laws § 211.60 and § 211.78 to 211.79a

Method of Tax Sale: Tax Deed—property initially forfeited to the county treasurer for unpaid taxes and fees and then sold at public auction to highest bidder. § 211.78m.

Home Foreclosures: Minnesota

Minn. Stat. §§ 279.001 to 279.37 (real estate tax judgments); §§ 280.001 to 280.43 (real estate tax judgment sales); §§ 281.01 to 281.70 (redemption of property from tax judgment sales); §§ 282.01 to 282.40 (sale of tax-forfeited land—property deemed bid in for state which is not redeemed)