Contact the Polk County Treasurer for information about your rights concerning a tax sale redemption and what steps are needed to redeem the tax sale certificate. If redemption is not completed within the time period provided by law, the right to redeem expires and a tax deed may be issued to the tax sale certificate holder.
Pursuant to Iowa law you may make a full redemption by remitting your payment to the County Treasurer for the amount of delinquent tax originally sold at tax sale plus 2% per month. Additional amounts may accrue.
Taxes for subsequent years may be paid by the tax sale certificate holder beginning fourteen days following the date from which a subsequent installment becomes delinquent. Even though prior taxes may have been sold at tax sale you may pay these subsequent taxes before the tax sale certificate holder has the right to pay them.
You must have an interest in the property sufficient to give you the right to redeem the tax sale. A sufficient interest means that you must be one of the following :
The titleholder of record.
The person in whose name the parcel was/is taxed.
A person in possession of the parcel.
A mortgagee with a lien on the parcel.
A vendor of the parcel under a recorded contract of sale.
A lessor with a recorded lease or memorandum of recorded lease.
Any other person with an interest of record.
Judgment creditor of record, vendee under recorded real estate contract,
Holder of an inherited or devised recorded interest or tax sale certificate holder.