Tax Collection and Tax Sale Procedures

TAX COLLECTION

Taxes, Penalties and Rollover
Taxes are due and payable between the thirtieth day of September and the fifteenth day of January after their assessment in each year. When taxes are not paid before the sixteenth day of January. a three percent penalty is added to the amount due. If taxes still remain unpaid after the first day in February, an additional seven percent penalty is applied to the amount due. Finally, if taxes are not paid before the seventeenth day of March, an additional five percent penalty is applied (for a total of fifteen percent) plus a $5.00 cost fee, and the tax bill is considered delinquent. At that time, the County Treasurer issues his tax execution to the County Tax Collector who is charged with collecting delinquent taxes, assessments, penalties and costs for collection.

Execution Notices, Notice of Seizure/Posting, Advertisement
Once a tax bill is delinquent, an execution notice is issued upon the property for which the tax bill is assessed. If the tax bill remains unpaid thirty days after the execution notice is mailed, a Notice of Seizure is issued upon the property. This notice is required to be mailed “Certified-Restricted Delivery.” If the Notice of Seizure is returned to the tax collector unsigned or not properly signed, the property must be physically posted as seized by the County Tax Collector. If the taxes still are not paid, the property must be advertised in a news publication of general circulation within the county stating that unless taxes are paid, the property will be sold at public auction and where and when the auction will take place. The advertisement includes the delinquent taxpayer’s name and a reference to the county’s map-block-parcel number for each property. The advertisement must be published once a week for three consecutive weeks prior to the sale of the real property.

TAX SALE BIDDERS

YOU BID AT YOUR OWN RISK

You must register to bid. Tax sales are conducted once a year. The date will be announced on this website. Bidder Registration dates for each sale will be posted on this site once registration has opened. Bidder registration requires a driver’s license. Bidder receipts, refunds and deeds, if applicable, will be issued in the registered name.

Bidders are strongly encouraged to seek legal advice before attending and bidding at a tax sale. A tax Deed is NOT a warranty deed, but conveys the interest held by the county in the property to the bidder. A purchaser of property at a tax sale acquires the title without warrant and buys at his or her own risk. All sales are final.  Neither Cherokee County nor the Delinquent Tax Collector are liable for the quantity or quality of the property sold. Cherokee County urges bidders to research all property before placing bids. The Delinquent Tax Office will not provide research information to you.

If you receive a tax title to a property, you will be responsible for title search and deed preparation fees, payable at the time you receive your deed. You are also responsible for the fees associated with recording your deed in the Register of Deeds office, 12-51-130

Bid at your own risk. Each property is sold in “as-is” condition. Cherokee County makes no warranty and no representation whatsoever as to the value of the property; the size, shape, boundaries, location or physical characteristic of the property; the number or conditions of any buildings or improvements on the property; or the quality of the title to the property.

Note: During the redemption period, successful bidders have no ownership rights to the property and have no right to enter the premises or contact the owner. Redemption is handled through the Cherokee County Tax Collector’s Office, and ownership rights are transferred only if the property is not redeemed.

TAX SALE PROCEDURES

THIS INFORMATION IS PROVIDED FOR GUIDANCE ONLY AND DOES NOT CONSTITUTE LEGAL ADVICE

Tax Sale, Forfeited Land Commission Bid
The tax sale is conducted as a public auction. The opening bid, submitted for the Forfeited Land Commission, will be equal to all delinquent taxes, penalties and costs due plus the current year’s taxes due. 12-51-50. If a defaulting taxpayer has more than one item to be sold, as soon as sufficient funds have been accrued to cover all of the defaulting taxpayer’s delinquent taxes, no further items may be sold. This is an open bid, and bidders must use their numbered bidder cards to place bids.

12-51-60. The successful bidder at the Delinquent Tax Sale must pay legal tender (cash, cashier’s check, certified check, or money order) to the County Tax Collector by 5:00 pm the day of the Tax Sale. 12-51-70. If the successful bidder fails to remit legal tender, he or she is then liable for $500.00 per property, which is collectible by the Tax Collector. 

12-51-60. The successful bidder at the Delinquent Tax sale will receive a receipt for the purchase money. This  receipt  must  be  kept by the bidder, as it will be necessary to receive refunds if applicable.

12-51-100. Upon the real estate being redeemed, the successful purchaser, at the delinquent tax sale, shall promptly be notified by mail to return the tax sale receipt to the Delinquent Tax Collector, in order to be expeditiously refunded the purchase price plus the interest provided in Section 12-51-90.

Redemption Period

The defaulting taxpayer, any grantee from the owner, or any mortgage or judgement creditor may redeem each item of real estate within twelve months from the date of the delinquent tax sale. The redemption amount, payable to the Tax Collector, is the total of the delinquent taxes, penalties and costs along with interest as explained below. If the successful bidder assigns his interest in any real property purchased at the Delinquent Tax Sale before the end of the redemption period, the grantee from the successful bidder shall furnish the Tax Collector with a conveyance, witnessed and notarized, a copy of the bid assignment form may be obtained from the Tax Collector’s Office.

Interest Due on Redemption
Interest is due on the amount of the successful bid at the Tax Sale based on the month during the redemption period the property is redeemed according to the following schedule:

However, in every redemption, the amount of interest due must not exceed the amount of the bid submitted on behalf of the Forfeited Land Commission pursuant to Code Section 12-51-55. As explained above, the opening bid will be submitted for the Forfeited Land Commission and will be equal to all delinquent taxes, penalties and costs due plus the current year’s taxes due.

During the fourth quarter of the redemption period, an attorney will perform a title search. If the defaulting tax payer redeems the property, they are responsible for the cost of the title search. If the property is not redeemed and a tax deed is issued, the bidder is responsible for this fee plus Deed Preparation Fee along with deed recording fees.

12-51-50. Official may void tax sales.

    If the official in charge of the tax sale discovers before a tax title has passed that there is a failure of any action required to be properly performed, the official may void the tax sale and refund the amount paid, plus interest in the amount actually earned by the county on the amount refunded, to the successful bidder. If the full amount of the taxes, assessments, penalties and costs have not been paid, the property must be brought to tax sale as soon as practicable.

Tax Deeds
If a taxpayer does not redeem his or her property from a tax sale within the twelve month redemption period, the Tax Collector shall as soon as possible, issue a tax deed to the successful bidder or their grantee. The tax deed is not a warranted deed, but conveys the interest held by the county in the property to bidder. The bidder is responsible for quieting the title. Please Consult your attorney for this process.

Any current year taxes due at the time the deed is issued are the responsibility of the Bidder.