If a tax line item is more than advertised or noticed, what must occur?

• A. A new tax sale is required, except if increased due to postponed interest
• B. The sale proceeds as planned
• C. Cancel sale
• D. Only the increased amount is added to next sale

Answer: (A)

Advertising the exact amount due for a tax line item is essential for a fair and valid sale. When the amount that must be paid ends up higher than what was advertised or noticed, the sale information has effectively changed after bidders have prepared or bid, which could mislead bidders and undermine due process. The correct remedy is to held a new tax sale so the advertised notice reflects the actual amount owed, ensuring everyone bids based on the correct figure and the sale complies with statutory notice requirements.

There is an exception: if the increase is due to postponed interest, then a new sale isn’t required and the sale can proceed with the adjusted amount.