Effect of failure to satisfy tax lien

The failure of the owner, any mortgagee, or other lienholder to satisfy the tax lien before the date of foreclosure shall:

# 1.

Pass any interest of the owner, mortgagee, or lienholder in the property to the county.
The interest acquired by the county is subject to the lien for installments of special assessments certified to the county auditor or which may become due after the service of the notice of foreclosure of tax lien. The interest acquired by the county is subject to an easement or right of way recorded with an effective date that precedes the date of official notice to the record titleholder which states that property taxes are delinquent and constitute a property lien.

# 2.

Foreclose all rights of satisfaction.

# 3.

Waive all errors, irregularities, or omissions which do not affect the substantial rights of the parties, except jurisdictional defects.

Source: view the official PDF

In this chapter (29 sections)

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