Legal title to tax-defaulted property subject to the tax collector's power to sell can be obtained only by becoming the successful bidder at the tax sale. Its approximate geographic location can be determined through the use of county assessor plat maps and perhaps a map book. Exact boundary lines of a property can be determined only by a survey of the property initiated at the purchaser's expense. Purchases may be paid in cash, certified funds, or by negotiable paper. Credit transactions are not allowed.
All sales require full payment, which includes the transfer tax and recording fee.
Any federal Internal Revenue Service liens which, pursuant to provisions of federal law, are not discharged by the sale, even though the tax collector has provided proper notice to the Internal Revenue Service before that date. A title search initiated at the prospective purchaser's expense should reveal any liens or encumbrances on a property in the tax sale. The right to redeem a tax-defaulted parcel subject to the power to sell ceases at the close of business on the last business day prior to the sale. Examine the county recorder's records for any recorded easements on a property. You can also order a title search report from a local title insurance company.