Any certificate Holder, other than the county, making application for a Tax Deed shall pay the Tax Collector a search fee ($150.00), Tax Deed Application fee ($15.00) and all amounts required for redemption or purchase of all outstanding tax certificates, interest, omitted taxes, current/delinquent taxes relating to the real estate. The opening on property assessed on the latest tax roll as homestead property must include all Clerk of the Court fees and in addition to the amount of money paid to the collector by the certificate holder at the time of the application, the amount required to redeem the applicant’s tax certificate and an amount equal to one-half (1/2) of the assessed value of the homestead property at listed on the current year’s tax roll. The tax deed is issued to the highest bidder. A property owner or his agent has the right to redeem the property prior to the issuance of a tax deed by the Clerk of the Circuit Court by making payment to the tax collector for all outstanding certificates, omitted year’s taxes, delinquent taxes, current taxes, interest and all costs of sale and fees.

Once the Tax Deed Application is complete, the entire file is submitted to the Clerk of the Circuit Court . At that time the Clerk of the Circuit Court will advertise the sale four (4) consecutive weeks and conduct the sale. The opening bid will be the total amount of taxes paid or surrendered plus costs, fees and interest. In the case of a homestead property the opening bid will be the amount mentioned above plus an amount equal to one-half (1/2) of the current year’s tax roll value.