§ 92120 Tax Sale Land Restrictions

• •If the state owns land because taxes weren't paid, they can't sell it if there's still a mortgage on it.
• •The mortgage must be officially recorded and not marked as paid off.
• •There are special rules in this law about when the land can be sold.

A family stops paying taxes on their farm, so the state takes it. But they still owe money to the bank for a loan on the farm.

The state can't sell the farm until the bank loan is officially paid off or removed from the records.