(a)

1. (1) All parcels offered for sale by the Commissioner of State Lands have been certified to the state by the county in which the parcels are located for nonpayment of real property:

   1. (A) Taxes;
   2. (B) Penalties;
   3. (C) Interest;
   4. (D) Fees; and
   5. (E) Costs.
2. (2) The sale date shall be no earlier than one (1) year after the tax-delinquent parcel is certified to the Commissioner of State Lands.

(b)

1. (1) The parcel being offered is identified by legal description, lot and block number, or metes and bounds, as well as by parcel number, all as certified by the county.
2. (2) The parcel is not identified by physical address.

(c)

1. (1) A list of tax-delinquent parcels being offered for sale will be available:

   1. (A) At the tax-delinquent property auction; or
   2. (B) Through the Commissioner of State Lands’ website, https://www.cosl.org/.
2. (2) A list of unsold-property auction parcels available for sale will be available through the Commissioner of State Lands’ website.
3. (3) Lists of both tax-delinquent property auction and unsold-property auction parcels are subject to change at any time.

(d)

1. (1) Offered parcels may be subject to:

   1. (A) Liens or encumbrances;
   2. (B) Easements;
   3. (C) Building or use restrictions; or
   4. (D) Governmental interests.

2. (2) The parcels remain subject to the lien of taxes for the preceding calendar year that:

   1. (A) Are not yet due and payable; and
   2. (B) May be owed to the county collector.

(e)

1. (1) The Commissioner of State Lands makes no covenant, representation, or warranty as to the physical or environmental condition of the parcel.
2. (2) Successful purchasers acquire the parcel, both surface rights and mineral rights, if not previously separated, in the condition existing at the time of sale “as is” with all defects, if any.

(f) It is the responsibility of all prospective purchasers to:

1. (1) Do their own research as to the use of the parcel for their intended purpose; and
2. (2) Exercise due diligence in researching the parcel.

(g)

1. (1) While the Commissioner of State Lands attempts to convey correct and accurate information, it is the duty of the prospective purchaser to verify all information and consult with legal or real estate experts before bidding.
2. (2) Any photos, maps, or other information provided through the Commissioner of State Lands’ office or website may not accurately show the parcel in question, and the Commissioner of State Lands makes no guarantees that such information is correct or accurate and disclaims any warranties, either express or implied, or representation with respect to any parcel offered for sale.
3. (3) Further, the Commissioner of State Lands does not guarantee the usability of, access to, or suitability for a particular purpose of any parcel.

4. (4) This includes:

   1. (A) Information found on the Commissioner of State Lands’ website;
   2. (B) Information obtained through a link from the Commissioner of State Lands’ website; and
   3. (C) Comments or statements made by employees of the Commissioner of State Lands.

5. (5) The information provided in the website and by the Commissioner of State Lands’ office:

   1. (A) Is for general guidance only; and
   2. (B) Is not intended to constitute legal advice.