Title 39, Taxation

(1) No more than ten business days after the treasurer has created the mailing list pursuant to section 39-11.5-104, the treasurer shall mail by first class mail a notice of public auction to the persons set forth in the mailing list. (2) The notice of public auction required to …

(1) (a) A property owner is entitled to redeem a property if, no later than seven calendar days prior to the currently scheduled public auction date, the property owner files an intent to redeem the property with the treasurer. (b) If a property owner is deceased or incapacitated…

(1) (a) A treasurer shall prepare, no later than seven calendar days prior to the scheduled auction date, a bid form for a lawful holder's approval. The bid form must be approved by a lawful holder and submitted to the treasurer no later than noon on the second business day prior…

(1) All fees pursuant to section 30-1-102 and costs incurred under this article 11.5 are fees and costs of the public auction chargeable as additional amounts owing under the certificate of purchase. The amounts must be deducted from the proceeds of any public auction or, if ther…

(1) The initial public auction held pursuant to this article 11.5 must be scheduled for no less than thirty calendar days nor more than sixty calendar days after the date of mailing the notice of public auction. (2) If a public auction is conducted electronically, a bid must be i…

(1) (a) The treasurer shall conduct the public auction at any door or entrance to, or in any room in any building temporarily or permanently used as, a courthouse or at or within any building where the office of the county clerk and recorder or the office of the treasurer is loca…

(1) (a) For any reason deemed by a treasurer to be good cause or upon written request by a lawful holder, at any time before commencement of a public auction, a treasurer may continue a public auction to a later date by making, at the time and place designated for the public auct…

(1) Upon the expiration of the claim for overbid money period provided in section 39-11.5-301, any remaining overbid must be paid in order of recording priority to junior lienors, who have duly filed a claim for overbid money pursuant to section 39-11.5-303, in each case up to th…

Consistent with the "Uniform Electronic Transactions Act", article 71.3 of title 24, any document or record related to a public auction may be accepted by the treasurer in an electronic format or may be made available to the public by the treasurer in an electronic format. The tr…

(1) (a) If the successful purchaser at a public auction is a lawful holder, then the lawful holder may rescind the public auction without obtaining a court order by filing with the treasurer no later than three business days after the date of the public auction a notice of rescis…

Money payable as a refund for overpayment of a redemption pursuant to part 1 of this article 11.5 that remains unclaimed by the property owner for two years after the money became payable is presumed abandoned and may be reported and paid to the state treasurer in accordance with…

In all advisements for the public auction and in entries required to be made by the assessor, county clerk and recorder, treasurer, or other county officers in lists, books, rolls, certificates, receipts, deeds, or notices, the assessor, county clerk and recorder, treasurer, or o…

(1) Any county in this state having in its possession certificates of purchase resulting from a tax lien sale for nonpayment on severed minerals may after three years file an application for treasurer's deed in the same manner as a lawful holder of a certificate of purchase. (2) …

(1) A lawful holder is entitled to repurchase a certificate of option for a treasurer's deed if the following requirements are met to the satisfaction of the treasurer: (a) The lawful holder was not the successful purchaser at the public auction; (b) No later than three business …

If the lawful holder makes a repurchase, the certificate of repurchase, duly recorded, operates as an assignment to the lawful holder of the estate and interest acquired by the purchaser at the public auction, subject to the rights of omitted parties, as defined in section 39-11.…

(1) A junior lienor is entitled to make a claim for overbid money if the following requirements are met to the satisfaction of the treasurer: (a) The junior lienor's lien appears by instruments that were duly recorded in the office of the clerk and recorder of the county prior to…

(1) (a) For the purposes of this article 11.5, a lessee of or the holder of an easement encumbering property is considered a junior lienor, but without any lien amount, and is subject to all requirements in this article 11.5 with respect to junior lienors. (b) The notice to the l…

(1) No later than three business days from the date of a public auction, a treasurer shall execute and record in each county where a property or a portion thereof is located a certificate of option for a treasurer's deed containing: (a) The names of the property owner; (b) The de…

(1) No later than three business days following a treasurer's receipt of repurchase money paid pursuant to section 39-11.5-301, the treasurer shall execute and record in each county where the property, or a portion thereof, is located a certificate of repurchase containing: (a) T…

(1) (a) A certificate of option for a treasurer's deed or a certificate of repurchase that is issued to any person under this part 4 is assignable by endorsement thereon or by separate assignment, and the assignee must be treated for all purposes as the original holder of the cer…

A certificate of option for a treasurer's deed or certificate of repurchase or a recorded copy thereof is deemed to be prima facie evidence of all statements or recitals contained therein. Source: L. 2026: Entire article R&RE, (SB 26-144), ch. 135, p. 653, § 53, effective June 1.…

(1) Upon the expiration of the repurchase period allowed to the lawful holder under part 3 of this article 11.5 or, upon the close of the eighth business day after the public auction, title to the property vests in the holder of the certificate of option for a treasurer's deed, o…

The treasurer's deed executed by a treasurer after a public auction may be in substantially the following form: The following described real property is the subject of this treasurer's deed: treasurer's deed number: ____________ legal description: also known by street address as:…

A treasurer's deed executed by a treasurer or other official pursuant to this article 11.5 is prima facie evidence of compliance with all statutory requirements for the public auction and execution of the treasurer's deed and evidence of the truth of the recitals contained in the…

(1) All executed certificates of purchase by a treasurer may be requested to have a treasurer's deed in the manner provided by section 39-11.5-102, notwithstanding the fact that property may be owned or consist of the estate of a deceased person, a mentally incompetent person, or…

(1) As used in this section, "omitted party" means any person who, prior to the recording of an application for treasurer's deed for a property, has either acquired a record interest in the property or has obtained a valid possessory interest in and is in actual possession of the…

(1) If a treasurer fails to comply with any of the notice deadlines set forth in this article 11.5, unless the public auction has already been withdrawn by the lawful holder or their attorney, following written notice to the lawful holder or their attorney, the treasurer may rere…

Notwithstanding any law to the contrary, on or after June 1, 2026, a purchaser, lawful holder, or treasurer shall follow the procedures established in this article 11.5 and shall not follow the procedures established in article 11 of this title 39 concerning the issuance of a dee…