A. Property may be redeemed on behalf of the record owner by any person at any time prior to the tax sale following the lapse of four (4) years from the date the property tax became delinquent.
B. A person may redeem property by paying to the county treasurer all delinquent taxes, interest, penalties and administrative costs that have accrued on the property.
C. If two (2) or more persons own a piece of property on which a delinquency exists, any owner may redeem the owner's interest in the property upon payment of that portion of the taxes, interest, penalties and administrative costs which the owner's interest bears to the whole, as determined by the board of county commissioners.
D. Where the record owner is deceased, the property may be redeemed and all documents issued in the name of the personal representative or administrator of the estate. If the estate of the deceased owner has not yet been probated, the delinquent taxes may be paid in the name of the deceased record owner. No redemption certificate will be issued until a personal representative or administrator for the estate has been appointed.
E. If any property is redeemed, the county treasurer shall make the proper entry in the record of tax sales filed in the treasurer's office and issue a certificate of redemption, which is prima facie evidence of the redemption, and may be recorded in the office of the county recorder without acknowledgment. (Ord. 3.65, 4-7-1997, eff. 4-28-1997)