Voluntary payment by interested parties upon their purchase of the state’s interest (which included the delinquent tax of all jurisdictions, plus all fees, interest, etc.) in real property which was acquired pursuant to judicial sale for non-payment of property tax.

Sale amount is the accumulated delinquent tax (on the same basis as general property taxes), fees, and costs incurred in the sale to the state and interest on the taxes, fees, and costs at 12% per year from the date of delinquency.

All property taxing jurisdictions receive their proportional share of the taxes and interest on the taxes. Fees, and interest on the fees, are received by the official who levied the fee. Costs, and interest on the costs, are deposited in the General Fund.