No registration is necessary.
The opening bid for a particular property is the amount of the tax due, plus penalties, interest, Fi.Fa. costs, levy costs,administrative levy fees, certified mail costs, advertising costs, and tax deed recording fees. The property is sold to the highest bidder. If no one bids at least the amount due the county for the property, the Tax Commissioner has the authority to bid the minimum on behalf of the county.
Payment in full upon conclusion of the tax sale. Payment must be in the form of cash, certified check, or money order. They also require the purchaser to sign a statement attesting to the fact that certain property was purchased for the bid price.