To be removed from tax sale, the taxpayer must pay delinquent amount plus what?

• A. Interest
• B. Costs
• C. Interest and Cost of Sale
• D. Penalties

Answer: (C)

Redeeming from a tax sale requires paying more than the unpaid taxes. The taxpayer must cover the delinquent amount plus interest that accrues on that amount and the costs incurred to conduct the sale. The interest addresses the time value of money since the taxes were overdue, while the costs cover the expenses of administering and advertising the sale. Penalties aren’t the required addition in this redemption context, and leaving out either interest or costs would undercompensate the government for the delay and the sale process. Therefore, the needed total is the delinquent amount plus both interest and cost of sale.