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Tax Lien

A tax upon real property is a lien against the property assessed.  A tax due of improvements  upon real property assessed to a person other than the owner of the real property is a lien upon the property and improvements.  These liens attach as of January 1st of each year.

Property liens not paid prior to a lapse of four years from the date of lien is subject to an "Auditor Tax Sale". An Auditor tax sale will be held each year in May or June.

Property may be redeemed at any time prior to the tax sale.  A person can redeem property by paying to the County Treasurer all delinquent taxes, interest, penalties, and administrative costs that have accrued on the property.