- A. "Collusive bidding" means any agreement or understanding reached by two or more parties that in any way alters the bids the parties would otherwise offer absent the agreement or understanding.
- B. Each county shall establish a written ordinance for real property tax sale procedures.
- C. The written ordinance required under B. shall be displayed in a public place and shall be available to all interested parties.
D. The tax sale ordinance shall address, as a minimum, the following issues:
- 1. bidder registration procedures;
- 2. redemption rights and procedures;
- 3. prohibition of collusive bidding;
- 4. conflict of interest prohibitions and disclosure requirements;
- 5. criteria for accepting or rejecting bids;
- 6. sale ratification procedures;
- 7. criteria for granting bidder preference;
- 8. procedures for recording tax deeds;
- 9. payments methods and procedures;
- 10. procedures for contesting bids and sales;
- 11. criteria for striking properties to the county;
- 12. procedures for disclosing properties withdrawn from the sale for reasons other than redemption; and
- 13. disclaimers by the county with respect to sale procedures and actions.
KEY: taxation, personal property, property tax, appraisals
Date of Last Change: January 1, 2026
Notice of Continuation: November 9, 2021
Authorizing, and Implemented or Interpreted Law: Art. XIII, Sec 2; 9-2-201; 11-13-302; 41-1a-202; 41-1a-301; 59-1-210; 59-2-102; 59-2-103; 59-2-103.5; 59-2-104; 59-2-201; 59-2-210; 59-2-211; 59-2-301; 59-2-301.3; 59-2-302; 59-2-303; 59-2-303.1; 59-2-305; 59-2-306; 59-2-401; 59-2-402; 59-2-404; 59-2-405; 59-2-405.1; 59-2-406; 59-2-508; 59-2-514; 59-2-515; 59-2-701; 59-2-702; 59-2-703; 59-2-704; 59-2-704.5; 59-2-705; 59-2-801; 59-2-918 through 59-2-924; 59-2-1002; 59-2-1004; 59-2-1005; 59-2-1006; 59-2-1101; 59-2-1102; 59-2-1104; 59-2-1106; 59-2-1107 through 59-2-1109; 59-2-1113; 59-2-1115; 59-2-1202; 59-2-1202(5); 59-2-1302; 59-2-1303; 59-2-1308.5; 59-2-1317; 59-2-1328; 59-2-1330; 59-2-1347; 59-2-1351; 59-2-1365; 59-2-1703