Each year the property taxes that are not paid are auctioned off at a public sale at the county courthouse. Individuals who come to the sale and buy the property to which the taxes were assessed are issued a "Certificate of Sale". If any particular property is not sold at the tax sale a "Certificate of Sale" is made out and delivered to the State Land Agent. The property owner has three years from the date of the tax sale to redeem his/her property by paying all taxes, delinquent fees, and interest. If the property was bought at the tax sale by an individual and the owner does not redeem it within three years from the date of the sale, the individual who purchased it will be issued a tax deed. Property that sells to the state for taxes can be redeemed at any time until the state transfers the certificate to an individual who makes application to purchase from the state. The state can transfer a certificate at any time after the tax sale until the owner redeems the property. If the state transfers the certificate before the three year redemption period is up, the owner may still redeem the property. As stated above, the certificate holder is entitled to a tax deed after 3 years from the date of the tax sale. After a tax deed has been issued, redemptions can no longer be made in the Revenue Commissioner's office, and the property owner must resort to a court of law to reclaim his/her property.