Notice of Tax Sale must include which elements?

• A. Time, place, description of parcels, owners, amount and charges up to date of sale
• B. Must provide environmental statement
• C. Posted in 5 public places
• D. All of the above

Answer: (D)

The notice of tax sale must be complete and clear so everyone has the information they need to participate or respond. It has to spell out when and where the sale will take place, so interested bidders know the exact time and location. It also must identify the specific parcels and their owners, along with the total amount due—covering taxes, interest, penalties, and any costs—up to the date of sale, which prevents confusion about what is being sold and what the bidder is assuming. Including an environmental statement provides known environmental information about the property, helping bidders assess risk before bidding. Finally, posting the notice in five public places within the municipality ensures broad visibility and protects the due‑process right to notice. When all of these elements are required by statute, the correct approach is to include everything listed.