Here is a brief description of how the tax sale works: After the Spring installment due date (usually May 10th), the Treasurer certifies a list of parcels with delinquent property taxes to the Auditor (Usually on July 1st). In order to qualify for this list, the parcel's taxes must be 3 installments or more delinquent. After the list is certified, notices are sent to the property owner of record and three notices are printed in local newspapers. At least 15 days before the sale, the Auditor and Treasurer apply for a judgment against the properties on the sale. A court hearing is set for at least 7 days before the sale. Then a court order is entered at least 3 days before the sale permitting the sale. Our tax sale in Madison County is typically in early October (subject to change).
Purchasing a property on tax sale can be a highly complicated legal matter and we highly recommend you seek the advice of an attorney.
The tax sale is a live auction that takes place in the City Hall Auditorium in Anderson. You must register prior to the sale with our third party (see below). The date is usually in early October. (For 2013, the tax sale date is October 8th.) For the commissioner's certificate sale, the sale is an online auction and usually takes place in late March.
For more information about tax sale, or to register for the sale, please contact our tax sale vendor SRI Incorporated, at www.sri-taxsale.com. On that site you can find the list of properties that are currently on the tax sale, detailed information about how the process works, and an excellent document called the County Tax Sale Lien Buyer Handout