orangeburg county forfeited land commission

Box 192 Members. Deeds will be issued after the FLC Committee has approved the offers and the offer has been paid in full. Defaulting taxpayer has one year to redeem property. View Spartanburg County information about Forfeited Land Commission sales including list of mobile homes available. We agree. - Manage notification subscriptions, save form progress and more. Columbia, SC 29201, Physical Address 903 W. Greenwood Street, Suite 1300. This information is provided as guidance only and does not constitute legal advice of any kind. However, the magistrate held Johnson's eviction action in abeyance when, in February 2010, the FLC filed a separate action in the circuit court to set aside the tax deeds for the Residence and the thirty-eight other properties Johnson acquired following the tax sale. At the end of the redemption period, properties held by the Forfeited Land Commission will be disposed of pursuant to the Policy and Procedures established by the Commission in the best interest of the County. to survive before 1865 for Orangeburg County. We reverse and remand. Access a complete listing of Richland County departments, committees, and courts. The transferring deed will be a Quit Claim Deed. Bidders that pay by cashier's check, certified check, personal check or money order and pay more than their bid amount will have their refund processed in ten business days. All bids will be considered but the FLC reserves the right to refuse any bid not in compliance with the guidelines or policies of the FLC. The FLC Committee is the governing body with regard to disposal of each property being in the best interest of the taxpayers of Abbeville County. However, the amount of interest must not exceed the amount of the bid submitted on behalf of the forfeited land commission. All properties advertised will not be sold. Properties become part of the Forfeited Land Commission (FLC) when they have been advertised and presented for auction at the annual Delinquent Tax sale but did not receive bid activity above the minimum bid. The first 250 registered bidders in line will be allowed to enter the facility, if a bidder leaves the auction, the next registered bidder may enter. Properties owned by the FLC can be sold and deeded after the end of their redemption period. - Manage notification subscriptions, save form progress and more. Williams stated she assumed the Residence had been posted in compliance with section 12-51-40(c) because only the copy of the notice of levy was in the file, not the brightly colored notice that would have been posted on the property. The registration fee is $25.00 and will be collected on the day of sale. Bidder Registration will not be allowed on the day of sale. Next, turning to the question of whether the statute of limitations should apply to bar McMillan's action, we note there are two seemingly divergent lines of cases regarding if and when the statute of limitations beings to run in situations such as this. King v. James, 388 S.C. 16, 26, 694 S.E.2d 35, 40 (Ct. App. Please try again. Former Chief Justice Costa Pleicones appointed Circuit Judge Tanya Gee as an Acting Judge of this court in the summer of that year. For general information you may contact a member of the Forfeited Land Commission at the addresses below: Sue Simpson, County Auditor Note that blocking some types of cookies may impact your experience on our websites and the services we are able to offer. We find that the failure to provide the required statutory notice is the type of jurisdictional defect contemplated in Leysath that renders the tax sale void and the statute of limitations inapplicable. It is advised that the property be researched and an action to quiet title be performed by an attorney of choice. Fate intervened before she could sit on a panel to hear this case and be recorded as issuing an opinion for the Court of Appeals. Click to enable/disable essential site cookies. District hearings, school closings, voting locations and more! The circuit court found (1) the Tax Office was authorized to assign the bids to Johnson; (2) Bamberg County and the Tax Office had complied with all of the statutory procedures for conducting a tax sale except for posting a notice of levy on the Residence; (3) McMillan waited an excess of four years after learning of Johnson's deed to challenge the tax sale; and (4) Johnson's action to evict Hallman was an affirmative step that triggered the two-year statute of limitations, which ran on January 26, 2012. Powered by. In Leysath v. Leysath, 209 S.C. 342, 349-50, 40 S.E.2d 233, 236-37 (1946), our supreme court addressed the distinction between jurisdictional defects, which render the tax sale void and the statute of limitations inapplicable, and defects it called mere irregularities, which will render the tax sale void but only if challenged within the statutory timeframe. No Exceptions! In the instant case, we agree with the circuit court that McMillan proved by a preponderance of the evidence that the Tax Office did not properly post a notice of levy on the Residence prior to the tax sale. i) SECTION 12-51-70. McMillan is the only heir still a party to this action. The website for Terry Howe Auctions is: www.terryhowe.com. All property offered for sale by the Forfeited Land Commission of Georgetown County is offered on an AS IS, WHERE IS basis. Minimum bid of delinquent taxes, penalties, and fees currently past due may be immediately accepted by the Treasurer (bids less than this amount must be voted on by the FLC -majority rules). FLC Properties from a prior year Tax Sale, Sign Up to Receive Email & Text Notifications, Make Payments Online for Taxes, Water & Sewer, and More, View Agendas, Minutes, Ordinances & Watch Meetings, Follow Us on Various Social Media Outlets, Minimum bid of delinquent taxes, penalties, and fees currently past due may be immediately accepted bythe Treasurer (bids less than this amount must be voted on by the FLC (majority rules), Current year taxes will not be included in a sealed bid and are due at the time of the sale. 45. Copyright Abbeville County, South Carolina. - Manage notification subscriptions, save form progress and more. Orangeburg County Administrative Centre 1437 Amelia Street Orangeburg, SC 29115 Phone: 803-533-1000; Helpful Links. McMillan also argues the circuit court erred in finding the FLC properly assigned Johnson its bid for the Residence. She explained that after the second tax notice was returned to their office with the envelope marked Deceased above the Decedents' names, the next step would have been to post a notice of levy at the Residence. Bidder does not have the right to go on any property until the sale from the FLC is complete and a deed has been recorded in the Register of Deeds Office. You can read about our cookies and privacy settings in detail on our Privacy Policy Page. The court wrote: It appears to be the general rule that a short statute of limitation[s] of the kind under consideration does not apply where, by reason of some jurisdictional defect, the tax deed is absolutely void upon its face; and perhaps the majority of the courts hold that the bar of the statute does not apply if there are jurisdictional or fundamental defects in the tax proceedings which render such proceedings absolutely void. The transferring deed will be a Quit Claim Deed. Sharon Williams, the Delinquent Tax Collector for the Tax Office, testified as to the county's procedure for collecting delinquent taxes. 8 Properties for the Forfeited Land Commission. At the time of their deaths, the Decedents owned a single-family home in Bamberg County (the Residence). Temperature Check, Face Masks and Social Distancing are required. The Forfeited Land Commission (FLC) of Greenville County will begin selling assignments on properties not sold at the Greenville County Delinquent Tax Sale beginning Friday, August 28, 2020. The delinquent tax collector is required to mail a notice of delinquent property taxes to the defaulting taxpayer. FLC will not accept bids on property until all research and review of the sale has been completed. If a sale is voided you will receive a refund of the amount paid, plus interest in the amount actually earned. All rights reserved. The City of Orangeburg Forfeited Land Commission to the City of Orangeburg, TMS 0174-17-08-005.000, Orange Township, $5. Columbia, SC 29204, One-Call Response Center The cost to redeem consists of all delinquent taxes, costs, assessments, and penalties, plus applicable interest. Although Johnson filed an eviction action, Hallman continued to live in the Residence as McMillan's tenant, and the magistrate never issued an eviction order. Since these providers may collect personal data like your IP address we allow you to block them here. SHULER L WAYNE. Title 12, Chapter 59 of the South Carolina Code of Laws creates a Forfeited Land Commission for each of the counties in this State. Office Information Address: 415 S. Pine St. Walhalla, SC 29691 Hours: Monday - Friday 8:30AM - 5:00PM Staff Auditor: Christy Hubbard Contact the Auditor Phone: 864-638-4158 Email: auditorinfo@oconeesc.com Stay up-to-date with how the law affects your life. At FindLaw.com, we pride ourselves on being the number one source of free legal information and resources on the web. The circuit court held a bench trial in September 2014. The property then reverts to the FLC as the legal owner of said property after the end of the redemption period. OR EMAIL THE FLC STAFF REPRESENTATIVE : Crystal Burnett: cburnett@spartanburgcounty.org. Furthermore, both Hallman and McMillan testified they never saw a notice of levy posted at the Residence. - Manage notification subscriptions, save form progress and more. The letter did not mention the tax sale. . However, in every redemption, the amount of interest due must not exceed the amount of the bid on the property submitted on behalf of the forfeited land commission pursuant to section 12-51-55. Townes Assocs. Hallman subsequently notified McMillan of the eviction action. Do I need to register for the sale and is there a fee for this? You can also change some of your preferences. She testified the file contained the certified mail envelopes that were sent to the Residence and were returned and marked that the Decedents were deceased. Sealed bids to be accepted until 4:00 PM Daily (Monday-Friday). Because the tax sale is void, we remand this case to the circuit court to determine what amount, if any, Johnson is entitled to receive. The Forfeited Land Commission is a commission established by the State of South Carolina which consists of the County Treasurer, Auditor, and Register of Deeds, who serve without compensation. Once a decision is made by the Committee you will be notified of their decision and the total amount due via email or telephone number provided on the bidder application. On April 8, 2014, McMillan filed an answer and counterclaim to Johnson's quiet title action. Months one, two, and three: 3% Months four, five, and six: 6% Months seven, eight, and nine: 9% Months ten, eleven, and twelve: 12% However, in every redemption, the amount of interest due must not exceed the amount of the bid on the property submitted on behalf of the forfeited land commission. ombudsman@richlandcountysc.gov, document.write(new Date().getFullYear()) Richland County, S.C. | Website by Cyberwoven, Vehicle, Real Estate, Business & Personal Tax, Automobile Registration & Driver's License, Office of Small Business Opportunity (OSBO), Lexington Richland Alcohol and Drug Abuse Control, Central Midlands Regional Transit Authority (CMRTA), Richland Memorial Hospital Board of Trustees, Agendas, Minutes, & Actions - Prior Years, Institutes of Higher Education and SC Works, Elected Officials and Local Municipalities, How to Challenge Your Value or Assessment, Property Appraised by the SC Department of Revenue, Board Meetings - Agendas and Minutes - Prior Years, Discretionary Grant Fund Review Committee. Part rustic natural beauty, part vibrant city scene - Richland County offers something for everyone! Co., 335 S.C. 392, 395, 517 S.E.2d 692, 693 (1999) (Even actual notice is insufficient to uphold a tax sale absent strict compliance with statutory requirements.); Aldridge v. Rutledge, 269 S.C. 475, 478, 238 S.E.2d 165, 166 (1977) (Without strict compliance with the statutory requirements, a tax sale may not be upheld.); Donohue v. Ward, 298 S.C. at 83, 378 S.E.2d at 265 ([F]ailure to give the required notice is a fundamental defect in the tax proceedings which renders the proceedings absolutely void.); Rives v. Bulsa, 325 S.C. 287, 293, 478 S.E.2d 878, 881 (Ct. App. This is to protect the defaulting taxpayer from excessive redemption penalties. All property offered for sale by the Forfeited Land Commission of Georgetown County is offered on an AS IS, WHERE IS basis. Bidder registration will not be allowed on the day of sale. Properties to be offered for sale will be available online November 14th, November 21st and November 28th. When and where do you advertise for the sale? Save time with our convenient online services. The main purpose of the Forfeited Land Commission is the sale or assignment of properties that have been abandoned or were not bid upon at the delinquent tax sale. The County is not liable for the quality or quantity of the property sold. The tax sale took place in November 2007, and pursuant to statute, the Tax Office submitted a minimum bid on behalf of the Forfeited Land Commission (FLC)a commission within each county which exists to bid on real property otherwise not sold at a tax sale, and which holds title to that property until it can be sold or disposed of on such . [A]ll requirements of the law leading up to tax sales [that] are intended for the protection of the taxpayer against surprise or the sacrifice of his property are to be regarded [as] mandatory and are to be strictly enforced. Donohue v. Ward, 298 S.C. 75, 83, 378 S.E.2d 261, 265 (Ct. App. Because these cookies are strictly necessary to deliver the website, you cannot refuse them without impacting how our site functions. Default by successful bidder; readvertisement of property. Based on recent LandWatch data, Orangeburg County ranks 16th among the 46 counties in the state for the combined acreage of land listingsadvertised for sale in the county. Sealed bids to be accepted until 4:00 PM Daily (Monday-Friday). For Tax Informationhttps://orangeburgtreasurer.qpaybill.com/Taxes/TaxesDefaultType4.aspx, For Assessor Information https://www.orangeburgcounty.org/166/Assessments, For GIS Mapping http://gis2.orangeburgcounty.org/maps/. 903 W. Greenwood Street,Suite 1200 The opening bid is submitted on behalf of the Forfeited Land Commission which includes the delinquent taxes, penalties, cost and the current tax year. In accordance with state legislation, the Forfeited Land Commission (FLC) hosts an annual bid sale to dispose of mobile homes and land, acquired by the County, which did not attract full price bidders during the annual Delinquent Tax Sale. Interest is calculated at 3%, 6%, 9% and 12% quarterly. In accordance with state legislation, the Forfeited Land Commission (FLC) hosts an annual bid sale to dispose of mobile homes and land, acquired by the County, which did not attract full price bidders during the annual Delinquent Tax Sale. The defaulting bidder is liable for no more than five hundred dollars damages upon default, which may be collected by suit by the person officially charged with the collection of delinquent taxes in the name of the taxing authority. In addition to the land conveyances, bills of sale. If not, this may result in your application being null and voided. Properties will be awarded to the Bidder with highest acceptable bid submitted. Can I bid without attending (via mail, or a representative)? Coretta McMillan appeals a circuit court order quieting title in favor of Ralph Johnson for a property he purchased at a tax sale. the forfeited land commission of any county, or a majority of the members thereof, may require the tax collector or other officer authorized by law to execute a deed to any land which may be bid in by the county auditor to convey such land to any purchaser to whom it may be sold by such forfeited land commission, or a majority of the members The sale will be held on Monday, December 5, 2022, at 10:00 am at: Orangeburg County Conference Center, 1645 Russell Street, Orangeburg SC 29115. All rights reserved. A disease that has caused so much sadness to so many ended her life on September 28, 2016. Create a Website Account - Manage notification subscriptions, save form progress and more. 12-51-55 (Supp. We need 2 cookies to store this setting. However, the amount of interest must not exceed the amount of the bid submitted on behalf of the forfeited land commission. McMillan also denied seeing a notice of levy posted on the Residence or receiving any notices at her personal address notifying her of the tax sale. On appeal, she argues the circuit court erred in (1) failing to overturn the tax sale despite concluding the notice of levy was not posted on the property, (2) finding the two-year statute of limitations expired prior to McMillan filing her counterclaim, (3) ruling the Forfeited Land Commission properly assigned its bid to Johnson, and (4) declining to find the tax sale void as a matter of law because it was not held in strict compliance with statutory requirements. 2017). No warranty of any kind is offered to the purchaser. A quit claim deed is issued conveying only the interest acquired by the FLC through the Delinquent Tax sale. The main purpose of the Forfeited Land Commission is the sale or assignment of properties that have been abandoned or were not bid upon at the delinquent tax sale. Cash or Certified Funds required within 48 hours of being notified. No warranty of any kind is offered to the purchaser. Williams, the current Delinquent Tax Collector for Bamberg County, was able to testify about what was in the file for the Residence. These cookies collect information that is used either in aggregate form to help us understand how our website is being used or how effective our marketing campaigns are, or to help us customize our website and application for you in order to enhance your experience. Forfeited Land Commission. What happens to the properties that are not sold at the auction? 2013) ([T]he statute of limitations did not preclude the [property owner's] claim as the failure to give proper notice rendered the tax sale void.). 2007). Forms and Information to Assist You. Richland County will accept bank Cashier's checks that are made payable to "Richland County Treasurer" OR cash. In the event the bid amount is not satisfied in compliance with the FLC guidelines, the bid will be awarded to next highest bidder. Ownership rights are only transferred if the property is not redeemed and a tax title is recorded. 5. Mobile Homes are sold separately. The Tax Office agreed to assign Johnson the bids it had submitted on behalf of the FLC, thereby allowing Johnson to purchase the Residence and thirty-eight other properties for the minimum bid amount. FLC Properties from a prior year Tax Sale Quit Claim Deed. In May 2007, Bamberg County sent a second notice to the Residence via certified mail. The purpose of the Forfeited Land Commission is to effect the sale of lands forfeited in pursuance of the South Carolina Code of Laws, 1976, as amended 12-51-55; whereas the Delinquent Tax Collector at the tax sale submits the bid on behalf of the Forfeited Land Commission equal to the amount of all unpaid taxes, assessments, penalties and cost. McMillan did not receive the delinquent tax notices, and in the summer of 2007 she rented the Residence to Bernard Hallman. Minimum bid of delinquent taxes, penalties, and fees currently past due may be immediately accepted by the Treasurer (bids less than this amount must be voted on by the FLC -majority rules). P.O. Interest is calculated at 3%, 6%, 9% and 12% quarterly. If not, this may result in your application being null and voided. Abbeville, SC29620, 102 Court Square, Room 103 FindLaw.com Free, trusted legal information for consumers and legal professionals, SuperLawyers.com Directory of U.S. attorneys with the exclusive Super Lawyers rating, Abogado.com The #1 Spanish-language legal website for consumers, LawInfo.com Nationwide attorney directory and legal consumer resources. 2020 Hampton Street By continuing to browse the site, you are agreeing to our use of cookies. You can block or delete them by changing your browser settings and force blocking all cookies on this website. When Johnson acquired a deed for the Residence in February 2009, he learned it was still occupied. PLEASE NOTE: The Forfeited Land Commission Committee meets once a month. Abbeville, SC29620. No one has ever held this number of positions on this court. If there is no bid, the property will be considered purchased by the FLC and may be available for assignment at a date to be announced. At trial, Johnson acknowledged he did not attend the tax sale but contended he had received a valid assignment of the bid for the Residence from the Tax Office, who was acting on behalf of the FLC. All prospective bidders must be registered in order to participate in the tax sale. Accordingly, we reverse the circuit court's holding that the two-year statute of limitations barred McMillan's action to set aside Johnson's tax deed for the Residence. After this appointment she was going to be, temporarily at least, a judge on the court. The FORFEITED LAND COMMISSION OF BAMBERG COUNTY, Plaintiff, v. Eartha Dean Moody BEARD, et al., Ralph Johnson, et al., of whom Ralph Johnson is answering as Defendant-Third Party Plaintiff, v. Bank One, N.A., Conseco Finance Servicing Corp., Equity One, Inc., JPMorgan Chase Bank, National Association, as trustee for the C-Bass Mortgage Loan Asset-Backed Certificates, Series 2005-CB2, and Mark D. Johnson, John Doe and Mary Roe, fictitious names representing any unknown minors, incompetents, persons in the military, persons imprisoned and persons under any legal disability and Richard Roe and Sarah Doe, fictitious names representing unknown devisees, distributees, or personal representatives of Lillian G. Brown, Geraldine G. Reed, Retha G. Greggs, Lillie D. Gray, George Davis, Julia Davis, Vivian Davis, Margaret Davis, Lillie Mae Davis, Lecia Rice, Roy H. Setzler, Dyan Setzler, Lucious Wright, Julia Jones, Edith K. Gilmore, Eddie Grimes, Henry C. Guess, Willie Thompson, Bessie Thompson, Annie Mae White, and also all other unknown persons claiming any right, title, estate, or lien upon the real estate which is the subject of this action, Third Party Defendants, Of Whom Ralph Johnson is the Respondent and Coretta McMillan is the Appellant. The sale is held on Monday, December 5, 2022 at 10:00 am at the: Property to be offered for sale will be advertised in the Times and Democrat newspaper for three consecutive weeks for real estate and two consecutive weeks for mobile homes. Mr. Thompson is referred to as both Willis and Willie in the record. Bidder does not have the right to go on any property until the sale from the FLC is complete and a deed has been recorded in the Register of Deeds Office. The total amount is required to be paid in cash, a certified check or a money order to satisfy the total amount due no later than, The total amount due will also include deed recording fees, deed stamp charges and deed preparation attorney fee, that is determined by the bid amount. She testified the Tax Office's current posting process involved a witness and photographs but was unaware of the previous posting process. In the event the bid amount is not satisfied in compliance with the FLC guidelines, the bid will be awarded to next highest bidder. These guidelines will be strictly enforced. Create a Website Account - Manage notification subscriptions, save form progress and more. One of those duties is to dispose of property the commission acquires at delinquent tax sales because no other buyers bid an amount equal to the delinquent taxes and penalties owed on the property. Johnson further claimed his deeds could not be challenged due to the lapse of the two-year statute of limitations contained in section 12-51-160 of the South Carolina Code (2014). All bids will be registered on acceptance and will be made available for viewing in the Abbeville County Treasurers office after award of the bid. 366 North Church St., Spartanburg, SC 29303 Phone (864)596-2514. Find services, schools, and safety information. Please be aware that this might heavily reduce the functionality and appearance of our site. TO CONTACT THE COUNTY AUDITOR REGARDING FLC PROPERTIES, PLEASE CALL 864-598-7012. The FLC will attempt to notify the successful bidder on the day of bid opening. City, county deal with dilapidated. Where is the tax sale held and what time does it begin? If the taxes remain unpaid after thirty days, the delinquent tax collector is permitted to take exclusive possession of the property by mailing notice to the defaulting taxpayer by certified mail, return receipt requested-restricted delivery. 12-51-40(b). 911, 914 (1936) (holding the two-year statute of limitations did not begin to run because the sheriff never took possession of the subject property, and the purchaser was never put into possession following the execution of the tax deed); Gardner v. Reedy, 62 S.C. 503, 503, 40 S.E. The purpose of the Forfeited Land Commission is to effect the sale of land forfeited in pursuance of the South Carolina Code of Laws, 1976, as amended 12-51-55; whereas the Delinquent Tax Collector at the tax sale submits the bid on behalf of the Forfeited Land Commission equal to the amount of all unpaid taxes, assessments, penalties and costs. BIDDER REGISTRATION HAS EXCEEDED CAPACITY AND IS NO LONGER AVAILABLE. If necessary, the sale will resume at 10:00 am on December 6, 2022. Johnson also filed a cross-claim and third-party complaint seeking to quiet title as to McMillan and the owners of the other properties. By MAIL TO:Georgetown County Treasurers OfficePO BOX 421270Georgetown SC 29442OR, IN PERSON AT:Georgetown County Treasurers Office129 Screven StreetGeorgetown SC 29440. Although McMillan paid the 2005 property tax for the Residence, she did not notify Bamberg County of the Decedents' death nor did she provide a substitute address where the tax notices should be mailed. Pay Taxes Online or By Phone. The main purpose of the Forfeited Land Commission is the sale or assignment of properties that have been abandoned or were not bid upon at the delinquent tax sale. The purpose of the Forfeited Land Commission is to affect the sale of lands forfeited in pursuance of the South Carolina Code of Laws, 1976, as amended . FLC Properties from a prior year Tax Sale Quit Claim Deed. Create a Website Account - Manage notification subscriptions, save form progress and more. Because our decision to void the tax sale is dispositive of this issue, we decline to rule on it. 2022 Tax Sale List 2022 Bidder Registration Bamberg County Tax Sale Rules and Regulations Click here to download the 2021 Field Report. All property offered for sale by the Forfeited Land Commission of Georgetown County is offered on an "AS IS, WHERE IS" basis. Richland County - Manage notification subscriptions, save form progress and more. If you do not want that we track your visist to our site you can disable tracking in your browser here: We also use different external services like Google Webfonts, Google Maps and external Video providers. The email address cannot be subscribed. 903 W. Greenwood Street, Suite 1300 S.C. Code Ann. - Manage notification subscriptions, save form progress and more. 50. 1996) (Failure to give the required notice is a fundamental defect in the tax proceedings which renders the proceedings absolutely void.); Smith v. Barr, 375 S.C. at 164, 650 S.E.2d at 490 ([T]he failure to give the required statutory notice renders the tax sale invalid.); Reeping v. JEBBCO, LLC, 402 S.C. 195, 202, 740 S.E.2d 504, 507 (Ct. App. PLEASE NOTE: The Forfeited Land Commission Committee meets once a month. TermsPrivacyDisclaimerCookiesDo Not Sell My Information, Begin typing to search, use arrow keys to navigate, use enter to select, Stay up-to-date with FindLaw's newsletter for legal professionals. Sr., of Thomas Ray Sims Attorney, both of Orangeburg, for Appellant. The bidder, however, is only entitled to the property actually sold. The FLC abandoned its suit, and the circuit court dismissed the FLC's complaint and Johnson's counterclaims against the FLC with prejudice. Abbeville, SC29620, 903 W. Greenwood Street,Suite 1300 There are no properties available for sale except at that sale. Learn more about FindLaws newsletters, including our terms of use and privacy policy. It is important that the application is clear enough to read. The purpose of the Forfeited Land Commission is to effect the sale of land forfeited in pursuance of the South Carolina Code of Laws, 1976, as amended 12-51-55; whereas the Delinquent Tax Collector at the tax sale submits the bid on behalf of the Forfeited Land Commission equal to the amount of all unpaid taxes, assessments, penalties and costs.